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Amendment Form

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Amendment Form

Amendment form 5. Amendment form   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. Amendment form J-1 visa holders. Amendment form 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. Amendment form The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Amendment form Resident aliens should get publications, forms, and instructions for U. Amendment form S. Amendment form citizens, because the information for filing returns for resident aliens is generally the same as for U. Amendment form S. Amendment form citizens. Amendment form 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. Amendment form 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. Amendment form 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. Amendment form S. Amendment form Individual Income Tax Return 1040NR U. Amendment form S. Amendment form Nonresident Alien Income Tax Return 1040NR-EZ U. Amendment form S. Amendment form 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. Amendment form Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Amendment form If you have not previously established a fiscal tax year, your tax year is the calendar year. Amendment form A calendar year is 12 consecutive months ending on December 31. Amendment form 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. Amendment form S. Amendment form resident for any calendar year, you will be treated as a U. Amendment form S. Amendment form resident for any part of your fiscal year that falls within that calendar year. Amendment form Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Amendment form For an individual, this is a social security number (SSN). Amendment form If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Amendment form 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. Amendment form You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Amendment form S. Amendment form trade or business at any time during the year, An alien who has a U. Amendment form S. Amendment form 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). Amendment form Social security number (SSN). Amendment form   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. Amendment form S. Amendment form employment. Amendment form   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. Amendment form You can also download Form SS-5 from the SSA's website at www. Amendment form socialsecurity. Amendment form gov/ssnumber/ss5. Amendment form htm. Amendment form 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. Amendment form Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Amendment form F-1 and M-1 visa holders. Amendment form    If you are an F-1 or M-1 student, you must also show your Form I-20. Amendment form For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Amendment form socialsecurity. Amendment form gov/pubs/10181. Amendment form html. Amendment form J-1 visa holders. Amendment form   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Amendment form For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Amendment form socialsecurity. Amendment form gov/pubs/10107. Amendment form html. Amendment form Individual taxpayer identification number (ITIN). Amendment form   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Amendment form For details on how to do so, see Form W-7 and its instructions. Amendment form Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Amendment form If you already have an ITIN, enter it wherever an SSN is required on your tax return. Amendment form   An ITIN is for tax use only. Amendment form It does not entitle you to social security benefits or change your employment or immigration status under U. Amendment form S. Amendment form law. Amendment form   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. Amendment form Employer identification number (EIN). Amendment form   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Amendment form To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Amendment form Filing Status The amount of your tax depends on your filing status. Amendment form Your filing status is important in determining whether you can take certain deductions and credits. Amendment form The rules for determining your filing status are different for resident aliens and nonresident aliens. Amendment form Resident Aliens Resident aliens can use the same filing statuses available to U. Amendment form S. Amendment form citizens. Amendment form See your form instructions or Publication 501 for more information on filing status. Amendment form Married filing jointly. Amendment form   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. Amendment form Qualifying widow(er). Amendment form   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. Amendment form This applies only if you could have filed a joint return with your spouse for the year your spouse died. Amendment form Head of household. Amendment form   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. Amendment form You must be a resident alien for the entire tax year. Amendment form   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. Amendment form Note. Amendment form   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. Amendment form In that case, you will not be entitled to the credit. Amendment form See Publication 596 for more information. Amendment form Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Amendment form If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Amendment form Married nonresident alien. Amendment form   Married nonresident aliens who are not married to U. Amendment form S. Amendment form 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. Amendment form S. Amendment form trade or business. Amendment form Exceptions. Amendment form   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Amendment form 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. Amendment form S. Amendment form national. Amendment form See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Amendment form U. Amendment form S. Amendment form national is defined later in this section under Qualifying widow(er) . Amendment form   A nonresident alien generally cannot file as married filing jointly. Amendment form However, a nonresident alien who is married to a U. Amendment form S. Amendment form citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Amendment form For information on these choices, see chapter 1. Amendment form 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. Amendment form Qualifying widow(er). Amendment form   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. Amendment form You were a resident of Canada, Mexico, or South Korea, or a U. Amendment form S. Amendment form national (defined later). Amendment form Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Amendment form You have a dependent child living with you. Amendment form See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Amendment form   A U. Amendment form S. Amendment form national is an individual who, although not a U. Amendment form S. Amendment form citizen, owes his or her allegiance to the United States. Amendment form U. Amendment form S. Amendment form nationals include American Samoans and Northern Mariana Islanders who chose to become U. Amendment form S. Amendment form nationals instead of U. Amendment form S. Amendment form citizens. Amendment form Head of household. Amendment form   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Amendment form However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Amendment form S. Amendment form 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 . Amendment form Note. Amendment form   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. Amendment form In that case, your spouse will not be entitled to the credit. Amendment form See Publication 596 for more information. Amendment form Estates and trusts. Amendment form   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. Amendment form S. Amendment form trade or business. Amendment form Special rules for aliens from certain U. Amendment form S. Amendment form possessions. Amendment form   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. Amendment form Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Amendment form For resident aliens, this includes income from sources both within and outside the United States. Amendment form 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. Amendment form S. Amendment form sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Amendment form Deductions Resident and nonresident aliens can claim similar deductions on their U. Amendment form S. Amendment form tax returns. Amendment form However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Amendment form S. Amendment form trade or business. Amendment form Resident Aliens You can claim the same deductions allowed to U. Amendment form S. Amendment form citizens if you are a resident alien for the entire tax year. Amendment form 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. Amendment form You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Amendment form Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Amendment form You generally cannot claim deductions related to income that is not connected with your U. Amendment form S. Amendment form business activities. Amendment form 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. Amendment form Ordinary and necessary business expenses. Amendment form   You can deduct all ordinary and necessary expenses in the operation of your U. Amendment form S. Amendment form trade or business to the extent they relate to income effectively connected with that trade or business. Amendment form The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Amendment form For information about other business expenses, see Publication 535. Amendment form Losses. Amendment form   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Amendment form to the extent that they relate to income that is effectively connected with a trade or business in the United States. Amendment form Educator expenses. Amendment form   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. Amendment form For more information, see your tax form instructions. Amendment form Individual retirement arrangement (IRA). Amendment form   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Amendment form But you must have taxable compensation effectively connected with a U. Amendment form S. Amendment form trade or business to do so. Amendment form A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Amendment form If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Amendment form ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Amendment form But you can still make contributions to a traditional IRA even if you cannot deduct them. Amendment form If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Amendment form   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Amendment form Moving expenses. Amendment form   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. Amendment form 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. Amendment form 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. Amendment form If you had no former job location, the new job location must be at least 50 miles from your former home. Amendment form   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Amendment form   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Amendment form   For more information on the moving expense deduction, see Publication 521. Amendment form Reimbursements. Amendment form   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Amendment form 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. Amendment form For more information, see Publication 521. Amendment form Moving expense or travel expense. Amendment form   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. Amendment form 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. Amendment form Self-employed SEP, SIMPLE, and qualified retirement plans. Amendment form   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. Amendment form To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Amendment form S. Amendment form trade or business. Amendment form   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Amendment form Penalty on early withdrawal of savings. Amendment form   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Amendment form Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Amendment form However, if the interest income is effectively connected with your U. Amendment form S. Amendment form 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. Amendment form Student loan interest expense. Amendment form   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. Amendment form Generally, you can claim the deduction if all the following requirements are met. Amendment form Your filing status is any filing status except married filing separately. Amendment form Your modified adjusted gross income is less than $75,000. Amendment form No one else is claiming an exemption for you on his or her 2013 tax return. Amendment form 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. Amendment form 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. Amendment form The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Amendment form The person for whom the expenses were paid or incurred was an eligible student. Amendment form Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Amendment form For more information, see Publication 970, Tax Benefits for Education. Amendment form Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Amendment form S. Amendment form citizens. Amendment form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Amendment form S. Amendment form tax return. Amendment form Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Amendment form S. Amendment form citizens. Amendment form You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Amendment form S. Amendment form tax purposes and was not the dependent of another taxpayer. Amendment form 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. Amendment form You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Amendment form S. Amendment form citizens. Amendment form 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. Amendment form Get Publication 501 for more information. Amendment form Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Amendment form See Identification Number, earlier. Amendment form 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). Amendment form You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Amendment form Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Amendment form See Identification Number, earlier. Amendment form Residents of Mexico or Canada or U. Amendment form S. Amendment form nationals. Amendment form   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. Amendment form S. Amendment form tax purposes and cannot be claimed as the dependent on another U. Amendment form S. Amendment form taxpayer's return. Amendment form In addition, you can claim exemptions for your dependents who meet certain tests. Amendment form Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Amendment form S. Amendment form citizens to determine who is a dependent and for which dependents exemptions can be claimed. Amendment form See Publication 501 for these rules. Amendment form For purposes of these rules, dependents who are U. Amendment form S. Amendment form nationals meet the citizenship test discussed in Publication 501. Amendment form Residents of South Korea. Amendment form   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Amendment form 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. Amendment form S. Amendment form source gross income effectively connected with a U. Amendment form S. Amendment form trade or business for the tax year to the alien's entire income from all sources during the tax year. Amendment form Example. Amendment form Mr. Amendment form Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Amendment form During the tax year he receives U. Amendment form S. Amendment form compensation of $18,000. Amendment form He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Amendment form S. Amendment form trade or business. Amendment form Thus, his total income for the year is $24,000. Amendment form Mr. Amendment form Park meets all requirements for claiming exemptions for his spouse and two children. Amendment form 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. Amendment form   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. Amendment form   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. Amendment form S. Amendment form taxpayer's return. Amendment form   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. Amendment form S. Amendment form citizens. Amendment form See Publication 501 for these rules. Amendment form   List your spouse and dependents on line 7c of Form 1040NR. Amendment form Enter the total on the appropriate line to the right of line 7c. Amendment form Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Amendment form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Amendment form S. Amendment form trade or business. Amendment form Resident Aliens You can claim the same itemized deductions as U. Amendment form S. Amendment form citizens, using Schedule A of Form 1040. Amendment form 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. Amendment form If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Amendment form For further information, see Form 1040 and instructions. Amendment form Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Amendment form S. Amendment form trade or business. Amendment form These deductions include state and local income taxes, charitable contributions to U. Amendment form S. Amendment form organizations, casualty and theft losses, and miscellaneous deductions. Amendment form Use Schedule A of Form 1040NR to claim itemized deductions. Amendment form If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Amendment form If you are claiming any other itemized deduction, you must file Form 1040NR. Amendment form Standard deduction. Amendment form   Nonresident aliens cannot claim the standard deduction. Amendment form However, see Students and business apprentices from India , next. Amendment form Students and business apprentices from India. Amendment form   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. Amendment form You can claim the standard deduction provided you do not claim itemized deductions. Amendment form   Use Worksheet 5-1 to figure your standard deduction. Amendment form If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Amendment form State and local income taxes. Amendment form   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. Amendment form 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. Amendment form 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. Amendment form See Recoveries in Publication 525 for details on how to figure the amount to include in income. Amendment form Charitable contributions. Amendment form   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Amendment form Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Amendment form Certain organizations that promote national or international amateur sports competition are also qualified organizations. Amendment form Foreign organizations. Amendment form   Contributions made directly to a foreign organization are not deductible. Amendment form However, you can deduct contributions to a U. Amendment form S. Amendment form organization that transfers funds to a charitable foreign organization if the U. Amendment form S. Amendment form organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Amendment form S. Amendment form organization. Amendment form   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Amendment form Worksheet 5-1. Amendment form 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Amendment form If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Amendment form You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Amendment form 1 Enter the amount shown below for your filing status. Amendment form           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Amendment form           2 Can you be claimed as a dependent on someone else's U. Amendment form S. Amendment form income tax return?  No. Amendment form Enter the amount from line 1 on line 4. Amendment form Skip line 3 and go to line 5. Amendment form   Yes. Amendment form Go to line 3. Amendment form         3 Is your earned income* more than $650?           Yes. Amendment form Add $350 to your earned income. Amendment form Enter the total. Amendment form           No. Amendment form Enter $1,000 3. Amendment form       4 Enter the smaller of line 1 or line 3 4. Amendment form   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Amendment form If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Amendment form Otherwise, enter -0- 5. Amendment form   6 Add lines 4 and 5. Amendment form Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Amendment form Print “Standard Deduction Allowed Under U. Amendment form S. Amendment form –India Income Tax Treaty” in the space to the left of these lines. Amendment form This is your standard deduction for 2013. Amendment form 6. Amendment form   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Amendment form It also includes any amount received as a scholarship that you must include in your income. Amendment form 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). Amendment form Contributions from which you benefit. Amendment form   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. Amendment form   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. Amendment form For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amendment form Cash contributions. Amendment form   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. Amendment form The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Amendment form   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). Amendment form If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Amendment form Noncash contributions. Amendment form   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Amendment form See Publication 526 for details. Amendment form 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. Amendment form 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. Amendment form If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Amendment form If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Amendment form You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Amendment form See Form 8283 and its instructions for details. Amendment form Contributions of appreciated property. Amendment form   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. Amendment form 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. Amendment form Your basis in the property is generally what you paid for it. Amendment form If you need more information about basis, get Publication 551, Basis of Assets. Amendment form   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amendment form For information about these rules, see Publication 526. Amendment form Limit. Amendment form   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. Amendment form For a discussion of limits on charitable contributions and other information, get Publication 526. Amendment form Casualty and theft losses. Amendment form   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. Amendment form S. Amendment form trade or business. Amendment form The property can be personal use property or income-producing property not connected with a U. Amendment form S. Amendment form trade or business. Amendment form The property must be located in the United States at the time of the casualty or theft. Amendment form You can deduct theft losses only in the year in which you discover the loss. Amendment form   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. Amendment form The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Amendment form   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Amendment form If you do not, you cannot deduct this loss as a casualty or theft loss. Amendment form   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Amendment form Losses from personal use property. Amendment form    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Amendment form 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. Amendment form Losses from income-producing property. Amendment form   These losses are not subject to the limitations that apply to personal use property. Amendment form Use Section B of Form 4684 to figure your deduction for these losses. Amendment form Job expenses and other miscellaneous deductions. Amendment form   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Amendment form Generally, the allowable deductions must be related to effectively connected income. Amendment form 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). Amendment form   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Amendment form For more information on miscellaneous deductions, see the instructions for Form 1040NR. Amendment form Travel expenses. Amendment form   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Amendment form 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. Amendment form 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. Amendment form   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. Amendment form You cannot deduct travel expenses for other members of your family or party. Amendment form Deductible travel expenses. Amendment form   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Amendment form , 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. Amendment form You generally can deduct only 50% of unreimbursed meal expenses. Amendment form The standard meal allowance rates for high-cost areas are available at www. Amendment form gsa. Amendment form gov/perdiem. Amendment form The rates for other areas are in Publication 463. Amendment form   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Amendment form Expenses allocable to U. Amendment form S. Amendment form tax-exempt income. Amendment form   You cannot deduct an expense, or part of an expense, that is allocable to U. Amendment form S. Amendment form tax-exempt income, including income exempt by tax treaty. Amendment form Example. Amendment form Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Amendment form S. Amendment form company. Amendment form During her stay in the United States, she received a salary of $8,000 from her Polish employer. Amendment form She received no other U. Amendment form S. Amendment form source income. Amendment form She spent $3,000 on travel expenses, of which $1,000 were for meals. Amendment form None of these expenses were reimbursed. Amendment form Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Amendment form S. Amendment form income tax. Amendment form In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Amendment form She must reduce the remaining $2,500 of travel expenses by 62. Amendment form 5% ($1,563) because 62. Amendment form 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Amendment form She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Amendment form She completes the remaining lines according to the instructions for Schedule A. Amendment form More information. Amendment form   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Amendment form 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. Amendment form Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Amendment form S. Amendment form citizens. Amendment form The following items are some of the credits you may be able to claim. Amendment form Foreign tax credit. Amendment form   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Amendment form You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Amendment form 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. Amendment form   For more information, get Publication 514, Foreign Tax Credit for Individuals. Amendment form Child and dependent care credit. Amendment form   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. Amendment form Generally, you must be able to claim an exemption for your dependent. Amendment form   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Amendment form Credit for the elderly or the disabled. Amendment form   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Amendment form For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Amendment form Education credits. Amendment form   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Amendment form There are two education credits: the American Opportunity Credit and the lifetime learning credit. Amendment form You cannot claim these credits if you are married filing separately. Amendment form Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Amendment form For more information, see Publication 970. Amendment form Retirement savings contributions credit. Amendment form   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. Amendment form 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). Amendment form Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Amendment form For more information, see Publication 590. Amendment form Child tax credit. Amendment form   You may be able to take this credit if you have a qualifying child. Amendment form   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Amendment form 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). Amendment form Is a U. Amendment form S. Amendment form citizen, a U. Amendment form S. Amendment form national, or a resident alien. Amendment form Did not provide over half of his or her own support for 2013. Amendment form Lived with you more than half of 2013. Amendment form Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Amendment form Is claimed as a dependent on your return. Amendment form An adopted child is always treated as your own child. Amendment form An adopted child includes a child lawfully placed with you for legal adoption. Amendment form   See your form instructions for additional details. Amendment form Adoption credit. Amendment form   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Amendment form This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Amendment form To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Amendment form Earned income credit. Amendment form   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). Amendment form 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. Amendment form 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. Amendment form 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. Amendment form You cannot claim the earned income credit if your filing status is married filing separately. Amendment form    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Amendment form You cannot claim the credit using an ITIN. Amendment form 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. Amendment form An example of a federally funded benefit is Medicaid. Amendment form If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Amendment form S. Amendment form citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Amendment form Other information. Amendment form   There are other eligibility rules that are not discussed here. Amendment form For more information, get Publication 596, Earned Income Credit. Amendment form Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Amendment form You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Amendment form Credits Credits are allowed only if you receive effectively connected income. Amendment form You may be able to claim some of the following credits. Amendment form Foreign tax credit. Amendment form   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. Amendment form S. Amendment form possession on that income. Amendment form   If you do not have foreign source income effectively connected with a U. Amendment form S. Amendment form trade or business, you cannot claim credits against your U. Amendment form S. Amendment form tax for taxes paid or accrued to a foreign country or U. Amendment form S. Amendment form possession. Amendment form   You cannot take any credit for taxes imposed by a foreign country or U. Amendment form S. Amendment form possession on your U. Amendment form S. Amendment form source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Amendment form   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Amendment form See Publication 514 for more information. Amendment form Child and dependent care credit. Amendment form   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. Amendment form Generally, you must be able to claim an exemption for your dependent. Amendment form   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Amendment form S. Amendment form 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). Amendment form   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. Amendment form Earned income generally means wages, salaries, and professional fees for personal services performed. Amendment form   For more information, get Publication 503. Amendment form Education credits. Amendment form   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Amendment form However, if you are married and choose to file a joint return with a U. Amendment form S. Amendment form citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Amendment form Retirement savings contributions credit. Amendment form   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. Amendment form 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. Amendment form Use Form 8880 to figure the credit. Amendment form For more information, see Publication 590. Amendment form Child tax credit. Amendment form   You may be able to take this credit if you have a qualifying child. Amendment form   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Amendment form 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). Amendment form Is a U. Amendment form S. Amendment form citizen, a U. Amendment form S. Amendment form national, or a resident alien. Amendment form Did not provide over half of his or her own support for 2013. Amendment form Lived with you more than half of 2013. Amendment form Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Amendment form Is claimed as a dependent on your return. Amendment form An adopted child is always treated as your own child. Amendment form An adopted child includes a child lawfully placed with you for legal adoption. Amendment form   See your form instructions for additional details. Amendment form Adoption credit. Amendment form   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Amendment form This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Amendment form To claim the adoption credit, file Form 8839 with your Form 1040NR. Amendment form   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Amendment form S. Amendment form 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). Amendment form Credit for prior year minimum tax. Amendment form   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. Amendment form Earned income credit. Amendment form   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Amendment form However, if you are married and choose to file a joint return with a U. Amendment form S. Amendment form citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Amendment form    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Amendment form You cannot claim the credit using an ITIN. Amendment form 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. Amendment form An example of a federally funded benefit is Medicaid. Amendment form If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Amendment form S. Amendment form citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Amendment form   See Publication 596 for more information on the credit. Amendment form Tax Withheld You can claim the tax withheld during the year as a payment against your U. Amendment form S. Amendment form tax. Amendment form You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Amendment form The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Amendment form Withholding from wages. Amendment form   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. Amendment form S. Amendment form income tax liability for the same year. Amendment form 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. Amendment form Excess social security tax withheld. Amendment form   If you have two or more employers, you may be able to claim a credit against your U. Amendment form S. Amendment form income tax liability for social security tax withheld in excess of the maximum required. Amendment form See Social Security and Medicare Taxes in chapter 8 for more information. Amendment form Additional Medicare Tax. Amendment form   Your employer is responsible for withholding the 0. Amendment form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Amendment form 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. Amendment form Tax paid on undistributed long-term capital gains. Amendment form   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. Amendment form You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Amendment form Tax withheld at the source. Amendment form   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. Amendment form Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Amendment form Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Amendment form Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Amendment form Tax withheld on partnership income. Amendment form   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. Amendment form The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Amendment form A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Amendment form In this case, the partnership will give you a statement on Form 1042-S. Amendment form Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Amendment form Claiming tax withheld on your return. Amendment form   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Amendment form The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Amendment form 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. Amendment form You should file Form 1040 and report all income from sources both in and outside the United States. Amendment form However, you can exclude the income discussed in the following paragraphs. Amendment form For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Amendment form 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. Amendment form There are also limits on what deductions and credits are allowed. Amendment form See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Amendment form Residents of Puerto Rico. Amendment form   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). Amendment form   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. Amendment form You must also make your first payment of estimated tax by June 15. Amendment form You cannot file a joint income tax return or make joint payments of estimated tax. Amendment form However, if you are married to a U. Amendment form S. Amendment form citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Amendment form   If you earn wages subject to withholding, your U. Amendment form S. Amendment form income tax return is due by April 15. Amendment form Your first payment of estimated tax is also due by April 15. Amendment form For information on withholding and estimated tax, see chapter 8 . Amendment form Residents of American Samoa. Amendment form   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. Amendment form S. Amendment form government or any of its agencies). Amendment form An employee of the American Samoan government is not considered an employee of the U. Amendment form S. Amendment form government or any of its agencies for purposes of the exclusion. Amendment form For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Amendment form S. Amendment form Possessions. Amendment form Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The Amendment Form

Amendment form Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Amendment form Tax questions. Amendment form Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Amendment form  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Amendment form irs. Amendment form gov/pub4681. Amendment form Photographs of missing children. Amendment form   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amendment form Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Amendment form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment form Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Amendment form Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Amendment form Note. Amendment form This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Amendment form ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Amendment form These exceptions are discussed later under Exceptions . Amendment form Sometimes a canceled debt may be excluded from your income. Amendment form But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Amendment form ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Amendment form Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Amendment form These remedies allow the lender to seize or sell the property securing the loan. Amendment form When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Amendment form Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Amendment form Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Amendment form Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Amendment form Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Amendment form This publication also includes detailed examples with filled-in forms. Amendment form Comments and suggestions. Amendment form    We welcome your comments about this publication and your suggestions for future editions. Amendment form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amendment form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amendment form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment form   You can send your comments from www. Amendment form irs. Amendment form gov/formspubs. Amendment form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amendment form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amendment form Ordering forms and publications. Amendment form    Visit www. Amendment form irs. Amendment form gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amendment form Internal Revenue Service 1201 N. Amendment form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amendment form    If you have a tax question, check the information available on IRS. Amendment form gov or call 1-800-829-1040. Amendment form We cannot answer tax questions sent to either of the above addresses. Amendment form Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Amendment form Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Amendment form These examples do not cover every situation but are intended to provide general guidance for the most common situations. Amendment form Nonbusiness credit card debt cancellation. Amendment form    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Amendment form You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Amendment form If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Amendment form Personal vehicle repossession. Amendment form    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Amendment form This is explained in chapter 2 . Amendment form If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Amendment form You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Amendment form If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Amendment form Main home foreclosure or abandonment. Amendment form    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Amendment form Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Amendment form If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Amendment form Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Amendment form Main home loan modification (workout agreement). Amendment form    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Amendment form If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Amendment form Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Amendment form Prev  Up  Next   Home   More Online Publications