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Can you file back taxes turbotax 4. Can you file back taxes turbotax   Filing U. Can you file back taxes turbotax S. Can you file back taxes turbotax Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Can you file back taxes turbotax S. Can you file back taxes turbotax Tax ReturnU. Can you file back taxes turbotax S. Can you file back taxes turbotax Armed Forces. Can you file back taxes turbotax Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return is required for your situation. Can you file back taxes turbotax If a U. Can you file back taxes turbotax S. Can you file back taxes turbotax return is required, your next step is to see if you meet the filing requirements. Can you file back taxes turbotax If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Can you file back taxes turbotax This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Can you file back taxes turbotax Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Can you file back taxes turbotax If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return, your filing requirement may be less than the amount in Table 4-1. Can you file back taxes turbotax For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Can you file back taxes turbotax Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Can you file back taxes turbotax For more information, see the Form 1040 instructions. Can you file back taxes turbotax Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return, you must determine your adjusted filing requirement. Can you file back taxes turbotax Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Can you file back taxes turbotax Personal exemption. Can you file back taxes turbotax   When figuring your filing requirement, your personal exemption is allowed in full. Can you file back taxes turbotax Do not reduce it for this purpose. Can you file back taxes turbotax Do not include exemptions for your dependents. Can you file back taxes turbotax Allowable standard deduction. Can you file back taxes turbotax   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Can you file back taxes turbotax Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Can you file back taxes turbotax Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax     Gross income from all sources (including excluded possession income)   Example. Can you file back taxes turbotax Barbara Spruce, a U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizen, is single, under 65, and a bona fide resident of American Samoa. Can you file back taxes turbotax During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax). Can you file back taxes turbotax Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Can you file back taxes turbotax   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Can you file back taxes turbotax You must file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Can you file back taxes turbotax    1. Can you file back taxes turbotax Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Can you file back taxes turbotax If your filing status is married filing separately, enter -0-   2. Can you file back taxes turbotax Personal exemption. Can you file back taxes turbotax If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Can you file back taxes turbotax Add lines 1 and 2. Can you file back taxes turbotax You must file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Can you file back taxes turbotax 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Can you file back taxes turbotax . Can you file back taxes turbotax . Can you file back taxes turbotax AND at the end of 2013 you were*. Can you file back taxes turbotax . Can you file back taxes turbotax . Can you file back taxes turbotax THEN file a return if your gross income** was at least. Can you file back taxes turbotax . Can you file back taxes turbotax . Can you file back taxes turbotax single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Can you file back taxes turbotax ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Can you file back taxes turbotax Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Can you file back taxes turbotax If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Can you file back taxes turbotax *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Can you file back taxes turbotax Example 1. Can you file back taxes turbotax James and Joan Thompson, one over 65, are U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizens and bona fide residents of Puerto Rico during the entire tax year. Can you file back taxes turbotax They file a joint income tax return. Can you file back taxes turbotax During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax). Can you file back taxes turbotax Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return because their gross income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Can you file back taxes turbotax Example 2. Can you file back taxes turbotax Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return because her gross income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Can you file back taxes turbotax If you must file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return, you may be able to file a paperless return using IRS e-file. Can you file back taxes turbotax See your form instructions or visit our website at IRS. Can you file back taxes turbotax gov. Can you file back taxes turbotax When To File If you file on a calendar year basis, the due date for filing your U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return is April 15 following the end of your tax year. Can you file back taxes turbotax If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Can you file back taxes turbotax If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Can you file back taxes turbotax For your 2013 tax return, the due date is April 15, 2014. Can you file back taxes turbotax If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Can you file back taxes turbotax If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Can you file back taxes turbotax See your form instructions for a list of designated private delivery services. Can you file back taxes turbotax Extension of Time To File You can get an extension of time to file your U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return. Can you file back taxes turbotax Special rules apply for those living outside the United States. Can you file back taxes turbotax Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Can you file back taxes turbotax Example. Can you file back taxes turbotax If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Can you file back taxes turbotax Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Can you file back taxes turbotax If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Can you file back taxes turbotax You may also be charged penalties (see the Instructions for Form 4868). Can you file back taxes turbotax How to get the automatic extension. Can you file back taxes turbotax   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Can you file back taxes turbotax E-file Form 4868 using your personal computer or a tax professional. Can you file back taxes turbotax E-file and pay by credit or debit card. Can you file back taxes turbotax Your payment must be at least $1. Can you file back taxes turbotax You may pay by phone or over the Internet. Can you file back taxes turbotax Do not file Form 4868. Can you file back taxes turbotax File a paper Form 4868. Can you file back taxes turbotax If you are a fiscal year taxpayer, you must file a paper Form 4868. Can you file back taxes turbotax See Form 4868 for information on getting an extension using these options. Can you file back taxes turbotax When to file. Can you file back taxes turbotax   You must request the automatic extension by the due date for your return. Can you file back taxes turbotax You can file your return any time before the 6-month extension period ends. Can you file back taxes turbotax When you file your return. Can you file back taxes turbotax   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Can you file back taxes turbotax If you file Form 1040A, U. Can you file back taxes turbotax S. Can you file back taxes turbotax Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Can you file back taxes turbotax Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Can you file back taxes turbotax You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Can you file back taxes turbotax Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Can you file back taxes turbotax However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Can you file back taxes turbotax If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Can you file back taxes turbotax For more information, see Publication 3, Armed Forces' Tax Guide. Can you file back taxes turbotax Married taxpayers. Can you file back taxes turbotax   If you file a joint return, only one spouse has to qualify for this automatic extension. Can you file back taxes turbotax However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Can you file back taxes turbotax How to get the extension. Can you file back taxes turbotax   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Can you file back taxes turbotax (See the situations listed under (2), earlier. Can you file back taxes turbotax ) Extension beyond 2 months. Can you file back taxes turbotax   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Can you file back taxes turbotax File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Can you file back taxes turbotax Be sure to check the box on Form 4868, line 8, if appropriate. Can you file back taxes turbotax   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Can you file back taxes turbotax   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Can you file back taxes turbotax Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Can you file back taxes turbotax Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Can you file back taxes turbotax If you are not including a check or a money order, send your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return and all attachments to:  Internal Revenue Service P. Can you file back taxes turbotax O. Can you file back taxes turbotax Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Can you file back taxes turbotax S. Can you file back taxes turbotax return to these addresses if you are attaching Form 5074 or Form 8689. Can you file back taxes turbotax If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Can you file back taxes turbotax Special Rules for Completing Your U. Can you file back taxes turbotax S. Can you file back taxes turbotax Tax Return If you are not excluding possession income from your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return, follow the instructions for the specific forms you file. Can you file back taxes turbotax However, you may not qualify to claim the earned income credit (EIC). Can you file back taxes turbotax Earned income credit. Can you file back taxes turbotax   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return. Can you file back taxes turbotax This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Can you file back taxes turbotax S. Can you file back taxes turbotax Armed Forces. Can you file back taxes turbotax U. Can you file back taxes turbotax S. Can you file back taxes turbotax Armed Forces. Can you file back taxes turbotax   U. Can you file back taxes turbotax S. Can you file back taxes turbotax military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Can you file back taxes turbotax Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Can you file back taxes turbotax Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Can you file back taxes turbotax Income from American Samoa or Puerto Rico excluded. Can you file back taxes turbotax   You will not be allowed to take deductions and credits that apply to the excluded income. Can you file back taxes turbotax The additional information you need follows. Can you file back taxes turbotax Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return. Can you file back taxes turbotax Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return. Can you file back taxes turbotax Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Can you file back taxes turbotax Figuring the deduction. Can you file back taxes turbotax   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Can you file back taxes turbotax   Gross income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Can you file back taxes turbotax Moving expense deduction. Can you file back taxes turbotax   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Can you file back taxes turbotax Likewise, the expenses of a move back to the United States are generally attributable to U. Can you file back taxes turbotax S. Can you file back taxes turbotax earned income. Can you file back taxes turbotax   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return. Can you file back taxes turbotax For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Can you file back taxes turbotax   If you are claiming expenses for a move from a U. Can you file back taxes turbotax S. Can you file back taxes turbotax possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Can you file back taxes turbotax For purposes of deducting moving expenses, the possessions are considered part of the United States. Can you file back taxes turbotax See Publication 521, Moving Expenses, for information about what expenses are deductible. Can you file back taxes turbotax Self-employment tax deduction. Can you file back taxes turbotax   Generally, if you are reporting self-employment income on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Can you file back taxes turbotax This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Can you file back taxes turbotax   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Can you file back taxes turbotax   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Can you file back taxes turbotax This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Can you file back taxes turbotax   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Can you file back taxes turbotax   Self-employment income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Can you file back taxes turbotax Include the deductible part of this amount on Form 1040, line 27. Can you file back taxes turbotax Individual retirement arrangement (IRA) deduction. Can you file back taxes turbotax   Do not take excluded income into account when figuring your deductible IRA contribution. Can you file back taxes turbotax Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Can you file back taxes turbotax To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Can you file back taxes turbotax Then multiply your full standard deduction by the following fraction. Can you file back taxes turbotax   Gross income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Can you file back taxes turbotax ” This calculation may not be the same as the one you used to determine if you need to file a U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return. Can you file back taxes turbotax Itemized Deductions Most itemized deductions do not apply to a particular type of income. Can you file back taxes turbotax However, itemized deductions can be divided into three categories. Can you file back taxes turbotax Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Can you file back taxes turbotax Those that apply specifically to income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Can you file back taxes turbotax Those that do not apply to specific income must be allocated between your gross income subject to U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax and your total gross income from all sources. Can you file back taxes turbotax The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Can you file back taxes turbotax Example. Can you file back taxes turbotax In 2013, you and your spouse are both under 65 and U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizens who are bona fide residents of Puerto Rico during the entire tax year. Can you file back taxes turbotax You file a joint income tax return. Can you file back taxes turbotax During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Can you file back taxes turbotax S. Can you file back taxes turbotax gross income) and your spouse earned $60,000 from the U. Can you file back taxes turbotax S. Can you file back taxes turbotax Government. Can you file back taxes turbotax You have $16,000 of itemized deductions that do not apply to any specific type of income. Can you file back taxes turbotax These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Can you file back taxes turbotax You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Can you file back taxes turbotax   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Can you file back taxes turbotax Overall limitation on itemized deductions. Can you file back taxes turbotax   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Can you file back taxes turbotax Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Can you file back taxes turbotax However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Can you file back taxes turbotax See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Can you file back taxes turbotax Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Can you file back taxes turbotax However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax return. Can you file back taxes turbotax The foreign tax credit is generally figured on Form 1116. Can you file back taxes turbotax If you have income, such as U. Can you file back taxes turbotax S. Can you file back taxes turbotax Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Can you file back taxes turbotax You make this reduction for each separate income category. Can you file back taxes turbotax To find the amount of this reduction, use the following formula for each income category. Can you file back taxes turbotax Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Can you file back taxes turbotax For more information on the foreign tax credit, see Publication 514. Can you file back taxes turbotax Example. Can you file back taxes turbotax Jason and Lynn Reddy are U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizens who were bona fide residents of Puerto Rico during all of 2013. Can you file back taxes turbotax They file a joint tax return. Can you file back taxes turbotax The following table shows their excludable and taxable income for U. Can you file back taxes turbotax S. Can you file back taxes turbotax federal income tax purposes. Can you file back taxes turbotax   Taxable   Excludable Jason's wages from  U. Can you file back taxes turbotax S. Can you file back taxes turbotax Government $25,000     Lynn's wages from Puerto Rico  corp. Can you file back taxes turbotax     $15,000 Dividend from Puerto Rico corp. Can you file back taxes turbotax doing business in Puerto Rico     200 Dividend from U. Can you file back taxes turbotax S. Can you file back taxes turbotax  corp. Can you file back taxes turbotax doing business  in U. Can you file back taxes turbotax S. Can you file back taxes turbotax * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Can you file back taxes turbotax   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Can you file back taxes turbotax They have gross income of $26,000 for U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax purposes. Can you file back taxes turbotax They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Can you file back taxes turbotax They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Can you file back taxes turbotax S. Can you file back taxes turbotax return. Can you file back taxes turbotax They fill out one Form 1116 for wages and one Form 1116 for the dividend. Can you file back taxes turbotax Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Can you file back taxes turbotax   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Can you file back taxes turbotax Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Can you file back taxes turbotax A U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Can you file back taxes turbotax This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Can you file back taxes turbotax S. Can you file back taxes turbotax income tax return must otherwise be filed). Can you file back taxes turbotax Bona fide residents of the possessions discussed in this publication are considered U. Can you file back taxes turbotax S. Can you file back taxes turbotax residents for this purpose and are subject to the self-employment tax. Can you file back taxes turbotax Forms to file. Can you file back taxes turbotax   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Can you file back taxes turbotax If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Can you file back taxes turbotax If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Can you file back taxes turbotax If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Can you file back taxes turbotax Do not file forms 1040-SS or 1040-PR with Form 1040. Can you file back taxes turbotax If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Can you file back taxes turbotax Chapter 11 Bankruptcy cases. Can you file back taxes turbotax   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Can you file back taxes turbotax S. Can you file back taxes turbotax Income Tax Return for Estates and Trusts) of the bankruptcy estate. Can you file back taxes turbotax However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Can you file back taxes turbotax   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Can you file back taxes turbotax   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Can you file back taxes turbotax Additional Medicare Tax Beginning in 2013, a 0. Can you file back taxes turbotax 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Can you file back taxes turbotax Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Can you file back taxes turbotax A self-employment loss should not be considered for purposes of this tax. Can you file back taxes turbotax RRTA compensation should be separately compared to the threshold. Can you file back taxes turbotax Your employer is responsible for withholding the 0. Can you file back taxes turbotax 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Can you file back taxes turbotax You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Can you file back taxes turbotax There are no special rules for U. Can you file back taxes turbotax S. Can you file back taxes turbotax citizens and nonresident aliens living abroad for purposes of this provision. Can you file back taxes turbotax Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Can you file back taxes turbotax For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Can you file back taxes turbotax irs. Can you file back taxes turbotax gov and enter the following words in the search box: Additional Medicare Tax. Can you file back taxes turbotax You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Can you file back taxes turbotax Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Can you file back taxes turbotax 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Can you file back taxes turbotax Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Can you file back taxes turbotax The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Can you file back taxes turbotax Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Can you file back taxes turbotax Forms to file. Can you file back taxes turbotax   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Can you file back taxes turbotax For more information, see Form 8960 and its instructions. Can you file back taxes turbotax Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Can you file back taxes turbotax This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Can you file back taxes turbotax In this situation, you may need to make estimated tax payments. Can you file back taxes turbotax Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Can you file back taxes turbotax Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Can you file back taxes turbotax If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Can you file back taxes turbotax Or, you can make your payments electronically and not have to file any paper forms. Can you file back taxes turbotax See the Form 1040-ES instructions for information on making payments. Can you file back taxes turbotax Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Can you file back taxes turbotax American Samoa. Can you file back taxes turbotax The Commonwealth of Puerto Rico. Can you file back taxes turbotax The Commonwealth of the Northern Mariana Islands. Can you file back taxes turbotax Guam. Can you file back taxes turbotax The U. Can you file back taxes turbotax S. Can you file back taxes turbotax Virgin Islands. Can you file back taxes turbotax These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Can you file back taxes turbotax Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Can you file back taxes turbotax How to make your request. Can you file back taxes turbotax   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Can you file back taxes turbotax R. Can you file back taxes turbotax B. Can you file back taxes turbotax 900 available at www. Can you file back taxes turbotax irs. Can you file back taxes turbotax gov/pub/irs-irbs/irb06-49. Can you file back taxes turbotax pdf. Can you file back taxes turbotax    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Can you file back taxes turbotax S. Can you file back taxes turbotax competent authority assistance under tax treaties. Can you file back taxes turbotax As noted, an update to Revenue Procedure 2006-23 will be published in the future. Can you file back taxes turbotax   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Can you file back taxes turbotax It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Can you file back taxes turbotax You (or a person having authority to sign your federal return) must sign and date the request. Can you file back taxes turbotax    Send your written request for U. Can you file back taxes turbotax S. Can you file back taxes turbotax assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Can you file back taxes turbotax W. Can you file back taxes turbotax  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Can you file back taxes turbotax Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Can you file back taxes turbotax S. Can you file back taxes turbotax tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Can you file back taxes turbotax S. Can you file back taxes turbotax Individual Income Tax Return. Can you file back taxes turbotax Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Can you file back taxes turbotax Attach a copy of the request to the form. Can you file back taxes turbotax Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Can you file back taxes turbotax See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Can you file back taxes turbotax Prev  Up  Next   Home   More Online Publications
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U.S. Federal Government

Learn how the U.S. federal government is organized and search for departments and agencies by name or by branch.


Contact Federal Government Departments and Agencies

  • A-Z Index - If you know the name of the federal government department or agency you're looking for, get contact information through our A-Z index. 

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How the U.S. Government Is Organized

The Constitution of the United States divides the federal government into three branches to ensure a central government in which no individual or group gains too much control:

  1. Legislative – Makes laws (Congress)
  2. Executive – Carries out laws (President, Vice President, Cabinet)
  3. Judicial – Evaluates laws (Supreme Court and Other Courts)

Each branch of government can change acts of the other branches as follows:

  • The president can veto laws passed by Congress.
  • Congress confirms or rejects the president's appointments and can remove the president from office in exceptional circumstances.
  • The justices of the Supreme Court, who can overturn unconstitutional laws, are appointed by the president and confirmed by the Senate.

The U.S. federal government seeks to act in the best interests of its citizens through this system of checks and balances.

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Legislative Branch

The legislative branch enacts legislation, confirms or rejects presidential appointments, and has the authority to declare war.

This branch includes Congress (the Senate and House of Representatives) and several agencies that provide support services to Congress. American citizens have the right to vote for senators and representatives through free, confidential ballots.

  • Senate - There are two elected senators per state, totaling 100 senators. A senate term is six years and there's no limit to the number of terms an individual can serve.
  • House of Representatives - There are 435 elected representatives, which are divided among the 50 states in proportion to their total population. There are additional non-voting delegates who represent the District of Columbia and the territories. A representative serves a two-year term, and there's no limit to the number of terms an individual can serve.

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Executive Branch

The executive branch carries out and enforces laws. It includes the president, vice president, the Cabinet, executive departments, independent agencies, and other boards, commissions, and committees.

American citizens have the right to vote for the president and vice president through free, confidential ballots.

Key roles of the executive branch include:

  • President - The president leads the country. He/she is the head of state, leader of the federal government, and commander-in-chief of the United States Armed Forces. The president serves a four-year term and can be elected no more than two times.
  • Vice President - The vice president supports the president. If the president is unable to serve, the vice president becomes president. He/she can serve an unlimited number of four-year terms.
  • The Cabinet - Cabinet members serve as advisors to the president. They include the vice president and the heads of executive departments. Cabinet members are nominated by the president and must be approved by the Senate (with at least 51 votes).

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Judicial Branch

The judicial branch interprets the meaning of laws, applies laws to individual cases, and decides if laws violate the Constitution.

The judicial branch is comprised of the Supreme Court and other federal courts.

  • Supreme Court - The Supreme Court is the highest court in the United States. The justices of the Supreme Court are nominated by the president and must be approved by the Senate (with at least 51 votes). Congress decides the number of justices. Currently, there are nine. There is no fixed term for justices. They serve until their death, retirement, or removal in exceptional circumstances.
  • Other Federal Courts - The Constitution grants Congress the authority to establish other federal courts.

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The Can You File Back Taxes Turbotax

Can you file back taxes turbotax Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Can you file back taxes turbotax Tax questions. Can you file back taxes turbotax Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. Can you file back taxes turbotax irs. Can you file back taxes turbotax gov/pub504. Can you file back taxes turbotax Reminders Relief from joint liability. Can you file back taxes turbotax  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. Can you file back taxes turbotax For more information, see Relief from joint liability under Married Filing Jointly. Can you file back taxes turbotax Social security numbers for dependents. Can you file back taxes turbotax  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. Can you file back taxes turbotax See Exemptions for Dependents under Exemptions, later. Can you file back taxes turbotax Individual taxpayer identification number (ITIN). Can you file back taxes turbotax  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). Can you file back taxes turbotax To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Can you file back taxes turbotax It takes about 6 to 10 weeks to get an ITIN. Can you file back taxes turbotax The ITIN is entered wherever an SSN is requested on a tax return. Can you file back taxes turbotax If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Can you file back taxes turbotax Change of address. Can you file back taxes turbotax  If you change your mailing address, be sure to notify the Internal Revenue Service. Can you file back taxes turbotax You can use Form 8822, Change of Address. Can you file back taxes turbotax Mail it to the Internal Revenue Service Center for your old address. Can you file back taxes turbotax (Addresses for the Service Centers are on the back of the form. Can you file back taxes turbotax ) Change of name. Can you file back taxes turbotax  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. Can you file back taxes turbotax Change of withholding. Can you file back taxes turbotax  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. Can you file back taxes turbotax Photographs of missing children. Can you file back taxes turbotax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can you file back taxes turbotax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can you file back taxes turbotax 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. Can you file back taxes turbotax Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. Can you file back taxes turbotax It covers general filing information and can help you choose your filing status. Can you file back taxes turbotax It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Can you file back taxes turbotax The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Can you file back taxes turbotax Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. Can you file back taxes turbotax In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. Can you file back taxes turbotax The last part of the publication explains special rules that may apply to persons who live in community property states. Can you file back taxes turbotax Comments and suggestions. Can you file back taxes turbotax   We welcome your comments about this publication and your suggestions for future editions. Can you file back taxes turbotax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can you file back taxes turbotax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can you file back taxes turbotax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can you file back taxes turbotax   You can send your comments from www. Can you file back taxes turbotax irs. Can you file back taxes turbotax gov/formspubs/. Can you file back taxes turbotax Click on “More Information. Can you file back taxes turbotax ”and then on “Comment on Tax Forms and Publications”. Can you file back taxes turbotax   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. Can you file back taxes turbotax Ordering forms and publications. Can you file back taxes turbotax   Visit www. Can you file back taxes turbotax irs. Can you file back taxes turbotax 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. Can you file back taxes turbotax Internal Revenue Service 1201 N. Can you file back taxes turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can you file back taxes turbotax   If you have a tax question, check the information available on IRS. Can you file back taxes turbotax gov or call 1-800-829-1040. Can you file back taxes turbotax We cannot answer tax questions sent to either of the above addresses. Can you file back taxes turbotax Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. Can you file back taxes turbotax Prev  Up  Next   Home   More Online Publications