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Amendment To 2010 Tax Return

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Amendment To 2010 Tax Return

Amendment to 2010 tax return 29. Amendment to 2010 tax return   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Amendment to 2010 tax return Los temas abarcan: Quién está sujeto al límite. Amendment to 2010 tax return Qué deducciones detalladas están limitadas. Amendment to 2010 tax return Cómo calcular el límite. Amendment to 2010 tax return Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Amendment to 2010 tax return ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Amendment to 2010 tax return El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Amendment to 2010 tax return ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Amendment to 2010 tax return Intereses pagados —líneas 10,11,12 y 13. Amendment to 2010 tax return Donaciones a organizaciones caritativas —línea 19. Amendment to 2010 tax return Gastos laborales y determinadas deducciones misceláneas —línea 27. Amendment to 2010 tax return Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Amendment to 2010 tax return ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Amendment to 2010 tax return Sin embargo, igualmente están sujetas a otros límites aplicables. Amendment to 2010 tax return Gastos médicos y dentales —línea 4. Amendment to 2010 tax return Gastos de intereses de inversión —línea 14. Amendment to 2010 tax return Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Amendment to 2010 tax return Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Amendment to 2010 tax return Pérdidas por apuestas y juegos de azar —línea 28. Amendment to 2010 tax return ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Amendment to 2010 tax return Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Amendment to 2010 tax return Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Amendment to 2010 tax return ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Amendment to 2010 tax return Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Amendment to 2010 tax return Hoja de trabajo de deducciones detalladas. Amendment to 2010 tax return   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Amendment to 2010 tax return Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Amendment to 2010 tax return Guarde la hoja de trabajo con su documentación. Amendment to 2010 tax return Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Amendment to 2010 tax return Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Amendment to 2010 tax return Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Amendment to 2010 tax return Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Amendment to 2010 tax return Tienen ingresos brutos ajustados de $325,500 en la línea 38. Amendment to 2010 tax return Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Amendment to 2010 tax return Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Amendment to 2010 tax return Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Amendment to 2010 tax return Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Amendment to 2010 tax return Prev  Up  Next   Home   More Online Publications
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The Amendment To 2010 Tax Return

Amendment to 2010 tax return Index A Alien Resident, Resident alien. Amendment to 2010 tax return American Institute in Taiwan, U. Amendment to 2010 tax return S. Amendment to 2010 tax return employees of, American Institute in Taiwan. Amendment to 2010 tax return American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Amendment to 2010 tax return Last year, Bona fide resident for part of a year. Amendment to 2010 tax return Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Amendment to 2010 tax return , Reassignment. Amendment to 2010 tax return Treaty provisions, Special agreements and treaties. Amendment to 2010 tax return Voting by absentee ballot, Effect of voting by absentee ballot. Amendment to 2010 tax return Waiver of time requirements, Waiver of Time Requirements, U. Amendment to 2010 tax return S. Amendment to 2010 tax return Travel Restrictions C Camps, foreign, Foreign camps. Amendment to 2010 tax return Carryover of housing deduction, Carryover. Amendment to 2010 tax return Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Amendment to 2010 tax return Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Amendment to 2010 tax return , Earned income credit. Amendment to 2010 tax return Foreign tax, Foreign tax credit. Amendment to 2010 tax return , Taxes of Foreign Countries and U. Amendment to 2010 tax return S. Amendment to 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Amendment to 2010 tax return S. Amendment to 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Amendment to 2010 tax return Social security number, Social security number. Amendment to 2010 tax return Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Amendment to 2010 tax return E Earned income Foreign, Foreign Earned Income, Foreign camps. Amendment to 2010 tax return , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Amendment to 2010 tax return Earned income credit, Earned income credit. Amendment to 2010 tax return , Earned income credit. Amendment to 2010 tax return Employer-provided amounts, Employer-provided amounts. Amendment to 2010 tax return Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Amendment to 2010 tax return Meals and lodging, Exclusion of Meals and Lodging U. Amendment to 2010 tax return S. Amendment to 2010 tax return possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Amendment to 2010 tax return Meeting bona fide residence or physical presence test, Extension of time to meet tests. Amendment to 2010 tax return F Fellowships, Scholarships and fellowships. Amendment to 2010 tax return Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Amendment to 2010 tax return Figuring U. Amendment to 2010 tax return S. Amendment to 2010 tax return income tax, Figuring actual tax. Amendment to 2010 tax return Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amendment to 2010 tax return Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Amendment to 2010 tax return , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Amendment to 2010 tax return Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Amendment to 2010 tax return , Publication 54 - Additional Material Household, second, Second foreign household. Amendment to 2010 tax return Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Amendment to 2010 tax return Foreign earned income Defined, Foreign Earned Income, More information. Amendment to 2010 tax return U. Amendment to 2010 tax return S. Amendment to 2010 tax return Government employees, U. Amendment to 2010 tax return S. Amendment to 2010 tax return Government Employees, More information. Amendment to 2010 tax return Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Amendment to 2010 tax return Foreign tax credit, Foreign tax credit or deduction. Amendment to 2010 tax return Income received after year earned, Paid in year following work. Amendment to 2010 tax return , Example. Amendment to 2010 tax return Limit, Limit on Excludable Amount, Physical presence test. Amendment to 2010 tax return , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Amendment to 2010 tax return Part-year exclusion, Part-year exclusion. Amendment to 2010 tax return Physical presence test, maximum exclusion, Physical presence test. Amendment to 2010 tax return Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amendment to 2010 tax return Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Amendment to 2010 tax return Foreign tax credit, Foreign tax credit or deduction. Amendment to 2010 tax return Foreign housing exclusion/deduction Carryover of deduction, Carryover. Amendment to 2010 tax return Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Amendment to 2010 tax return Housing amount, Housing Amount Housing expenses, Housing expenses. Amendment to 2010 tax return Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amendment to 2010 tax return Second foreign household, Second foreign household. Amendment to 2010 tax return Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Amendment to 2010 tax return , Foreign tax credit or deduction. Amendment to 2010 tax return Foreign taxes Credit for, Foreign tax credit. Amendment to 2010 tax return , Taxes of Foreign Countries and U. Amendment to 2010 tax return S. Amendment to 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Amendment to 2010 tax return S. Amendment to 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Amendment to 2010 tax return Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Amendment to 2010 tax return , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Amendment to 2010 tax return 2350, How to get an extension. Amendment to 2010 tax return 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Amendment to 2010 tax return 4868, Automatic 6-month extension. Amendment to 2010 tax return 673, Statement. Amendment to 2010 tax return 8689, Non-USVI resident with USVI income. Amendment to 2010 tax return 8822, Reminders W-4, Foreign tax credit. Amendment to 2010 tax return Free tax services, Free help with your tax return. Amendment to 2010 tax return Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Amendment to 2010 tax return Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Amendment to 2010 tax return Where to file, Resident of Guam. Amendment to 2010 tax return H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Amendment to 2010 tax return Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Amendment to 2010 tax return Expenses, Housing expenses. Amendment to 2010 tax return I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Amendment to 2010 tax return Blocked, Blocked Income Community, Community income. Amendment to 2010 tax return Corporation, Income from a corporation. Amendment to 2010 tax return Earned, Foreign Earned Income, Foreign camps. Amendment to 2010 tax return , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Amendment to 2010 tax return Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Amendment to 2010 tax return Pensions and annuities, Pensions and annuities. Amendment to 2010 tax return , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Amendment to 2010 tax return Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Amendment to 2010 tax return Reimbursement of moving expenses, Reimbursement of moving expenses. Amendment to 2010 tax return Rental, Rental income. Amendment to 2010 tax return Royalties, Royalties. Amendment to 2010 tax return Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Amendment to 2010 tax return Source of, Source of Earned Income Stock options, Stock options. Amendment to 2010 tax return Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Amendment to 2010 tax return Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Amendment to 2010 tax return Income exclusion, Limit on Excludable Amount, Physical presence test. Amendment to 2010 tax return Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Amendment to 2010 tax return N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amendment to 2010 tax return Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Amendment to 2010 tax return Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Amendment to 2010 tax return P Part-year exclusion, Part-year exclusion. Amendment to 2010 tax return Pay for personal services, Earned income. Amendment to 2010 tax return , Common Benefits Paying U. Amendment to 2010 tax return S. Amendment to 2010 tax return tax in foreign currency, Paying U. Amendment to 2010 tax return S. Amendment to 2010 tax return tax in foreign currency. Amendment to 2010 tax return Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Amendment to 2010 tax return , Common Benefits Withholding from, Withholding from pension payments. Amendment to 2010 tax return Physical presence test 12-month period, How to figure the 12-month period. Amendment to 2010 tax return Defined, Physical Presence Test Maximum exclusion, Physical presence test. Amendment to 2010 tax return Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Amendment to 2010 tax return S. Amendment to 2010 tax return Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Amendment to 2010 tax return S. Amendment to 2010 tax return Virgin Islands Residents of, Puerto Rico. Amendment to 2010 tax return Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Amendment to 2010 tax return Employee expenses, Reimbursement of employee expenses. Amendment to 2010 tax return Moving expenses, Reimbursement of moving expenses. Amendment to 2010 tax return Resident alien defined, Resident alien. Amendment to 2010 tax return Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Amendment to 2010 tax return Second foreign household, Second foreign household. Amendment to 2010 tax return , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Amendment to 2010 tax return Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Amendment to 2010 tax return T Taiwan, American Institute in, American Institute in Taiwan. Amendment to 2010 tax return Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Amendment to 2010 tax return Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Amendment to 2010 tax return Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Amendment to 2010 tax return S. Amendment to 2010 tax return Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Amendment to 2010 tax return S. Amendment to 2010 tax return Government employees, U. Amendment to 2010 tax return S. Amendment to 2010 tax return Government Employees, More information. Amendment to 2010 tax return U. Amendment to 2010 tax return S. Amendment to 2010 tax return Virgin Islands Possession exclusion, Puerto Rico and U. Amendment to 2010 tax return S. Amendment to 2010 tax return Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Amendment to 2010 tax return Residents of, Resident of U. Amendment to 2010 tax return S. Amendment to 2010 tax return Virgin Islands (USVI). Amendment to 2010 tax return Where to file, Resident of U. Amendment to 2010 tax return S. Amendment to 2010 tax return Virgin Islands (USVI). Amendment to 2010 tax return W Waiver of time requirements, Waiver of Time Requirements, U. Amendment to 2010 tax return S. Amendment to 2010 tax return Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Amendment to 2010 tax return , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Amendment to 2010 tax return Guam residents, Resident of Guam. Amendment to 2010 tax return No legal residence in U. Amendment to 2010 tax return S. Amendment to 2010 tax return , Where To File Virgin Islands residents, nonresidents, Resident of U. Amendment to 2010 tax return S. Amendment to 2010 tax return Virgin Islands (USVI). Amendment to 2010 tax return Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Amendment to 2010 tax return Prev  Up     Home   More Online Publications