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Amend tax return online 3. Amend tax return online   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Amend tax return online Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Amend tax return online An exclusion from gross income is generally income you receive that is not included in your U. Amend tax return online S. Amend tax return online income and is not subject to U. Amend tax return online S. Amend tax return online tax. Amend tax return online This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Amend tax return online Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Amend tax return online Useful Items - You may want to see: Publication 54 Tax Guide for U. Amend tax return online S. Amend tax return online Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Amend tax return online Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Amend tax return online Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Amend tax return online The exclusion is $97,600 in 2013. Amend tax return online In addition, you may be able to exclude or deduct certain foreign housing amounts. Amend tax return online You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Amend tax return online For more information, see Publication 54. Amend tax return online Foreign country. Amend tax return online    A foreign country is any territory under the sovereignty of a government other than that of the United States. Amend tax return online   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Amend tax return online It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Amend tax return online   The term “foreign country” does not include U. Amend tax return online S. Amend tax return online possessions or territories. Amend tax return online It does not include the Antarctic region. Amend tax return online Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Amend tax return online Interest Income Interest income that is not connected with a U. Amend tax return online S. Amend tax return online trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Amend tax return online State and local government obligations. Amend tax return online   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Amend tax return online S. Amend tax return online possession, generally is not included in income. Amend tax return online However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Amend tax return online Portfolio interest. Amend tax return online   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Amend tax return online To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Amend tax return online Note. Amend tax return online For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Amend tax return online Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Amend tax return online Obligations in registered form. Amend tax return online   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Amend tax return online   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Amend tax return online   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Amend tax return online For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Amend tax return online Obligations not in registered form. Amend tax return online    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Amend tax return online A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Amend tax return online   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Amend tax return online In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Amend tax return online Interest that does not qualify as portfolio interest. Amend tax return online   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Amend tax return online You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Amend tax return online Contingent interest. Amend tax return online   Portfolio interest does not include contingent interest. Amend tax return online Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Amend tax return online For exceptions, see Internal Revenue Code section 871(h)(4)(C). Amend tax return online Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Amend tax return online Related persons. Amend tax return online   Related persons include the following. Amend tax return online Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Amend tax return online ), and lineal descendants (children, grandchildren, etc. Amend tax return online ). Amend tax return online Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Amend tax return online Certain corporations, partnerships, and other entities. Amend tax return online For details, see Nondeductible Loss in chapter 2 of Publication 544. Amend tax return online Exception for existing debt. Amend tax return online   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Amend tax return online Dividend Income The following dividend income is exempt from the 30% tax. Amend tax return online Certain dividends paid by foreign corporations. Amend tax return online   There is no 30% tax on U. Amend tax return online S. Amend tax return online source dividends you receive from a foreign corporation. Amend tax return online See Second exception under Dividends in chapter 2 for how to figure the amount of U. Amend tax return online S. Amend tax return online source dividends. Amend tax return online Certain interest-related dividends. Amend tax return online   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Amend tax return online The mutual fund will designate in writing which dividends are interest-related dividends. Amend tax return online Certain short-term capital gain dividends. Amend tax return online   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Amend tax return online The mutual fund will designate in writing which dividends are short-term capital gain dividends. Amend tax return online This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Amend tax return online Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Amend tax return online S. Amend tax return online source income may be exempt from U. Amend tax return online S. Amend tax return online tax, but only if you meet one of the situations discussed next. Amend tax return online Employees of foreign persons, organizations, or offices. Amend tax return online   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Amend tax return online S. Amend tax return online sources and is tax exempt if you meet all three of the following conditions. Amend tax return online You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Amend tax return online S. Amend tax return online corporation, a U. Amend tax return online S. Amend tax return online partnership, or a U. Amend tax return online S. Amend tax return online citizen or resident. Amend tax return online You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Amend tax return online Your pay for these services is not more than $3,000. Amend tax return online If you do not meet all three conditions, your income from personal services performed in the United States is U. Amend tax return online S. Amend tax return online source income and is taxed according to the rules in chapter 4. Amend tax return online   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Amend tax return online To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Amend tax return online If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Amend tax return online   A day means a calendar day during any part of which you are physically present in the United States. Amend tax return online Example 1. Amend tax return online During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Amend tax return online S. Amend tax return online partnership. Amend tax return online Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Amend tax return online That office paid him a total gross salary of $2,800 for those services. Amend tax return online During 2013, he was not engaged in a trade or business in the United States. Amend tax return online The salary is not considered U. Amend tax return online S. Amend tax return online source income and is exempt from U. Amend tax return online S. Amend tax return online tax. Amend tax return online Example 2. Amend tax return online The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Amend tax return online He received $2,875 in 2013, and $1,625 in 2014. Amend tax return online During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Amend tax return online Henry's salary is U. Amend tax return online S. Amend tax return online source income and is taxed under the rules in chapter 4. Amend tax return online Crew members. Amend tax return online   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Amend tax return online S. Amend tax return online possession is not U. Amend tax return online S. Amend tax return online source income and is exempt from U. Amend tax return online S. Amend tax return online tax. Amend tax return online This exemption does not apply to compensation for services performed on foreign aircraft. Amend tax return online Students and exchange visitors. Amend tax return online   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Amend tax return online   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Amend tax return online It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Amend tax return online   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Amend tax return online Foreign employer. Amend tax return online   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Amend tax return online S. Amend tax return online possession by a U. Amend tax return online S. Amend tax return online corporation, a U. Amend tax return online S. Amend tax return online partnership, or an individual who is a U. Amend tax return online S. Amend tax return online citizen or resident. Amend tax return online   The term “foreign employer” does not include a foreign government. Amend tax return online Pay from a foreign government that is exempt from U. Amend tax return online S. Amend tax return online income tax is discussed in chapter 10. Amend tax return online Income from certain annuities. Amend tax return online   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Amend tax return online S. Amend tax return online income tax if you meet both of the following conditions. Amend tax return online You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Amend tax return online At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Amend tax return online S. Amend tax return online citizens or residents. Amend tax return online   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Amend tax return online S. Amend tax return online citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Amend tax return online   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Amend tax return online Income affected by treaties. Amend tax return online   Income of any kind that is exempt from U. Amend tax return online S. Amend tax return online tax under a treaty to which the United States is a party is excluded from your gross income. Amend tax return online Income on which the tax is only limited by treaty, however, is included in gross income. Amend tax return online See chapter 9. Amend tax return online Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Amend tax return online Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Amend tax return online If you are married and file a joint return, you may be able to exclude up to $500,000. Amend tax return online For information on the requirements for this exclusion, see Publication 523. Amend tax return online This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Amend tax return online Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Amend tax return online The rules discussed here apply to both resident and nonresident aliens. Amend tax return online If a nonresident alien receives a grant that is not from U. Amend tax return online S. Amend tax return online sources, it is not subject to U. Amend tax return online S. Amend tax return online tax. Amend tax return online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Amend tax return online S. Amend tax return online sources. Amend tax return online A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Amend tax return online Candidate for a degree. Amend tax return online   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Amend tax return online Eligible educational institution. Amend tax return online   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend tax return online Qualified education expenses. Amend tax return online   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amend tax return online These items must be required of all students in your course of instruction. Amend tax return online However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Amend tax return online Expenses that do not qualify. Amend tax return online   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amend tax return online This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Amend tax return online Scholarship or fellowship amounts used to pay these costs are taxable. Amend tax return online Amounts used to pay expenses that do not qualify. Amend tax return online   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Amend tax return online Payment for services. Amend tax return online   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Amend tax return online This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Amend tax return online Example. Amend tax return online On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Amend tax return online As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Amend tax return online Of the $2,500 scholarship, $1,000 represents payment for her services. Amend tax return online Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Amend tax return online Prev  Up  Next   Home   More Online Publications
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Understanding Your CP284 Notice

We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.


What you need to do

  • Timely file a short period annual return for the tax year ending that is shown on Form 1128.
  • Keep this notice for your records.

You may want to

Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications or visit our website, www.irs.gov, to download them.


Answers to Common Questions

What is Form 1128?
When approved, this form allows a taxpayer to change the date on which they close their tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP284, Page 1

Page Last Reviewed or Updated: 09-Dec-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amend Tax Return Online

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