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

Amended tax return deadline Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Appendix A Please click here for the text description of the image. Amended tax return deadline Table A-1 and A-2 Please click here for the text description of the image. Amended tax return deadline Table A-3 and A-4 Please click here for the text description of the image. Amended tax return deadline Table A-5 and A-6 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-7 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-8 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-8 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-9 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-9 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-10 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A–10 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-11 Please click here for the text description of the image. Amended tax return deadline Table A-11 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-12 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-12 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-13, A-14 and A-14 (continued. Amended tax return deadline 1) Please click here for the text description of the image. Amended tax return deadline Table A-14 (continued. Amended tax return deadline 2) Please click here for the text description of the image. Amended tax return deadline Table A-15 Please click here for the text description of the image. Amended tax return deadline Table A-15 (continued) Please click here for the text description of the image. Amended tax return deadline Table A-16 Please click here for the text description of the image. Amended tax return deadline Table A-16 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-17 Please click here for the text description of the image. Amended tax return deadline Table A-17 (continued) Please click here for the text description of the image. Amended tax return deadline Table A-18 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-18 (continued) This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table A-19 and Table A-20 Please click here for the text description of the image. Amended tax return deadline Quality Indian Reservation Property Tables Please click here for the text description of the image. Amended tax return deadline Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Amended tax return deadline The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Amended tax return deadline It is shown as Table B-1. Amended tax return deadline The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Amended tax return deadline It is shown as Table B-2. Amended tax return deadline How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Amended tax return deadline Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Amended tax return deadline However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Amended tax return deadline Use the tables in the order shown below to determine the recovery period of your depreciable property. Amended tax return deadline Table B-1. Amended tax return deadline   Check Table B-1 for a description of the property. Amended tax return deadline If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Amended tax return deadline If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Amended tax return deadline If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Amended tax return deadline If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Amended tax return deadline Tax-exempt use property subject to a lease. Amended tax return deadline   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Amended tax return deadline Table B-2. Amended tax return deadline   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Amended tax return deadline Property not in either table. Amended tax return deadline   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Amended tax return deadline This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Amended tax return deadline See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Amended tax return deadline Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Amended tax return deadline Qualified rent-to-own property. Amended tax return deadline A motorsport entertainment complex placed in service before January 1, 2014. Amended tax return deadline Any retail motor fuels outlet. Amended tax return deadline Any qualified leasehold improvement property placed in service before January 1, 2014. Amended tax return deadline Any qualified restaurant property placed in service before January 1, 2014. Amended tax return deadline Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Amended tax return deadline Any water utility property. Amended tax return deadline Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Amended tax return deadline Natural gas gathering and distribution lines placed in service after April 11, 2005. Amended tax return deadline Example 1. Amended tax return deadline Richard Green is a paper manufacturer. Amended tax return deadline During the year, he made substantial improvements to the land on which his paper plant is located. Amended tax return deadline He checks Table B-1 and finds land improvements under asset class 00. Amended tax return deadline 3. Amended tax return deadline He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Amended tax return deadline 1, Manufacture of Pulp and Paper. Amended tax return deadline He uses the recovery period under this asset class because it specifically includes land improvements. Amended tax return deadline The land improvements have a 13-year class life and a 7-year recovery period for GDS. Amended tax return deadline If he elects to use ADS, the recovery period is 13 years. Amended tax return deadline If Richard only looked at Table B-1, he would select asset class 00. Amended tax return deadline 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Amended tax return deadline Example 2. Amended tax return deadline Sam Plower produces rubber products. Amended tax return deadline During the year, he made substantial improvements to the land on which his rubber plant is located. Amended tax return deadline He checks Table B-1 and finds land improvements under asset class 00. Amended tax return deadline 3. Amended tax return deadline He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Amended tax return deadline 1, Manufacture of Rubber Products. Amended tax return deadline Reading the headings and descriptions under asset class 30. Amended tax return deadline 1, Sam finds that it does not include land improvements. Amended tax return deadline Therefore, Sam uses the recovery period under asset class 00. Amended tax return deadline 3. Amended tax return deadline The land improvements have a 20-year class life and a 15-year recovery period for GDS. Amended tax return deadline If he elects to use ADS, the recovery period is 20 years. Amended tax return deadline Example 3. Amended tax return deadline Pam Martin owns a retail clothing store. Amended tax return deadline During the year, she purchased a desk and a cash register for use in her business. Amended tax return deadline She checks Table B-1 and finds office furniture under asset class 00. Amended tax return deadline 11. Amended tax return deadline Cash registers are not listed in any of the asset classes in Table B-1. Amended tax return deadline She then checks Table B-2 and finds her activity, retail store, under asset class 57. Amended tax return deadline 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Amended tax return deadline This asset class does not specifically list office furniture or a cash register. Amended tax return deadline She looks back at Table B-1 and uses asset class 00. Amended tax return deadline 11 for the desk. Amended tax return deadline The desk has a 10-year class life and a 7-year recovery period for GDS. Amended tax return deadline If she elects to use ADS, the recovery period is 10 years. Amended tax return deadline For the cash register, she uses asset class 57. Amended tax return deadline 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Amended tax return deadline The cash register has a 9-year class life and a 5-year recovery period for GDS. Amended tax return deadline If she elects to use the ADS method, the recovery period is 9 years. Amended tax return deadline This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-1 Please click here for the text description of the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 This image is too large to be displayed in the current screen. Amended tax return deadline Please click the link to view the image. Amended tax return deadline Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications