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E File 2011 Tax Return In 2013

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E File 2011 Tax Return In 2013

E file 2011 tax return in 2013 2. E file 2011 tax return in 2013   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. E file 2011 tax return in 2013 Amount realized on a nonrecourse debt. E file 2011 tax return in 2013 If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. E file 2011 tax return in 2013 The foreclosure or repossession is treated as a sale from which you may realize gain or loss. E file 2011 tax return in 2013 This is true even if you voluntarily return the property to the lender. E file 2011 tax return in 2013 If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. E file 2011 tax return in 2013 You must report this income on your return unless certain exceptions or exclusions apply. E file 2011 tax return in 2013 See chapter 1 for more details. E file 2011 tax return in 2013 Borrower's gain or loss. E file 2011 tax return in 2013    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. E file 2011 tax return in 2013 The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). E file 2011 tax return in 2013 The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). E file 2011 tax return in 2013 For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. E file 2011 tax return in 2013 You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. E file 2011 tax return in 2013 Amount realized and ordinary income on a recourse debt. E file 2011 tax return in 2013    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. E file 2011 tax return in 2013 The amount realized also includes any proceeds you received from the foreclosure sale. E file 2011 tax return in 2013 If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. E file 2011 tax return in 2013 You must report this income on your return unless certain exceptions or exclusions apply. E file 2011 tax return in 2013 See chapter 1 for more details. E file 2011 tax return in 2013       Example 1. E file 2011 tax return in 2013 Tara bought a new car for $15,000. E file 2011 tax return in 2013 She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. E file 2011 tax return in 2013 Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. E file 2011 tax return in 2013 On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. E file 2011 tax return in 2013 The balance due after taking into account the payments Tara made was $10,000. E file 2011 tax return in 2013 The FMV of the car when it was repossessed was $9,000. E file 2011 tax return in 2013 On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. E file 2011 tax return in 2013 In this case, the amount Tara realizes is $9,000. E file 2011 tax return in 2013 This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. E file 2011 tax return in 2013 Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. E file 2011 tax return in 2013 She has a $6,000 nondeductible loss. E file 2011 tax return in 2013 After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). E file 2011 tax return in 2013 Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. E file 2011 tax return in 2013 Example 2. E file 2011 tax return in 2013 Lili paid $200,000 for her home. E file 2011 tax return in 2013 She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. E file 2011 tax return in 2013 Lili is personally liable for the mortgage loan and the house secures the loan. E file 2011 tax return in 2013 In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. E file 2011 tax return in 2013 When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. E file 2011 tax return in 2013 At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). E file 2011 tax return in 2013 She remained personally liable for the $8,000 balance. E file 2011 tax return in 2013 In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. E file 2011 tax return in 2013 The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). E file 2011 tax return in 2013 She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. E file 2011 tax return in 2013 Lili must also determine her gain or loss from the foreclosure. E file 2011 tax return in 2013 In this case, the amount that she realizes is $170,000. E file 2011 tax return in 2013 This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. E file 2011 tax return in 2013 Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. E file 2011 tax return in 2013 She has a $5,000 nondeductible loss. E file 2011 tax return in 2013 Table 1-1. E file 2011 tax return in 2013 Worksheet for Foreclosures and Repossessions Part 1. E file 2011 tax return in 2013 Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). E file 2011 tax return in 2013 Otherwise, go to Part 2. E file 2011 tax return in 2013 1. E file 2011 tax return in 2013 Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. E file 2011 tax return in 2013 Enter the fair market value of the transferred property   3. E file 2011 tax return in 2013 Ordinary income from the cancellation of debt upon foreclosure or repossession. E file 2011 tax return in 2013 * Subtract line 2 from line 1. E file 2011 tax return in 2013 If less than zero, enter zero. E file 2011 tax return in 2013 Next, go to Part 2   Part 2. E file 2011 tax return in 2013 Gain or loss from foreclosure or repossession. E file 2011 tax return in 2013   4. E file 2011 tax return in 2013 Enter the smaller of line 1 or line 2. E file 2011 tax return in 2013 If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. E file 2011 tax return in 2013 Enter any proceeds you received from the foreclosure sale   6. E file 2011 tax return in 2013 Add line 4 and line 5   7. E file 2011 tax return in 2013 Enter the adjusted basis of the transferred property   8. E file 2011 tax return in 2013 Gain or loss from foreclosure or repossession. E file 2011 tax return in 2013 Subtract line 7 from line 6   * The income may not be taxable. E file 2011 tax return in 2013 See chapter 1 for more details. E file 2011 tax return in 2013 Amount realized on a nonrecourse debt. E file 2011 tax return in 2013    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. E file 2011 tax return in 2013 This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. E file 2011 tax return in 2013 Example 1. E file 2011 tax return in 2013 Tara bought a new car for $15,000. E file 2011 tax return in 2013 She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. E file 2011 tax return in 2013 Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. E file 2011 tax return in 2013 On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. E file 2011 tax return in 2013 The balance due after taking into account the payments Tara made was $10,000. E file 2011 tax return in 2013 The FMV of the car when it was repossessed was $9,000. E file 2011 tax return in 2013 The amount Tara realized on the repossession is $10,000. E file 2011 tax return in 2013 That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. E file 2011 tax return in 2013 Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. E file 2011 tax return in 2013 Tara has a $5,000 nondeductible loss. E file 2011 tax return in 2013 Example 2. E file 2011 tax return in 2013 Lili paid $200,000 for her home. E file 2011 tax return in 2013 She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. E file 2011 tax return in 2013 She is not personally liable for the loan, but grants the bank a mortgage. E file 2011 tax return in 2013 The bank foreclosed on the mortgage because Lili stopped making payments. E file 2011 tax return in 2013 When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. E file 2011 tax return in 2013 The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. E file 2011 tax return in 2013 She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. E file 2011 tax return in 2013 Lili has a $5,000 realized gain. E file 2011 tax return in 2013 See Publication 523 to figure and report any taxable amount. E file 2011 tax return in 2013 Forms 1099-A and 1099-C. E file 2011 tax return in 2013    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. E file 2011 tax return in 2013 However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. E file 2011 tax return in 2013 The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. E file 2011 tax return in 2013 For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. E file 2011 tax return in 2013 Prev  Up  Next   Home   More Online Publications
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E file 2011 tax return in 2013 Index A Alien Resident, Resident alien. E file 2011 tax return in 2013 American Institute in Taiwan, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 employees of, American Institute in Taiwan. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Last year, Bona fide resident for part of a year. E file 2011 tax return in 2013 Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. E file 2011 tax return in 2013 , Reassignment. E file 2011 tax return in 2013 Treaty provisions, Special agreements and treaties. E file 2011 tax return in 2013 Voting by absentee ballot, Effect of voting by absentee ballot. E file 2011 tax return in 2013 Waiver of time requirements, Waiver of Time Requirements, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Travel Restrictions C Camps, foreign, Foreign camps. E file 2011 tax return in 2013 Carryover of housing deduction, Carryover. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 , Earned income credit. E file 2011 tax return in 2013 Foreign tax, Foreign tax credit. E file 2011 tax return in 2013 , Taxes of Foreign Countries and U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Social security number, Social security number. E file 2011 tax return in 2013 Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. E file 2011 tax return in 2013 E Earned income Foreign, Foreign Earned Income, Foreign camps. E file 2011 tax return in 2013 , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. E file 2011 tax return in 2013 Earned income credit, Earned income credit. E file 2011 tax return in 2013 , Earned income credit. E file 2011 tax return in 2013 Employer-provided amounts, Employer-provided amounts. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Meals and lodging, Exclusion of Meals and Lodging U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Meeting bona fide residence or physical presence test, Extension of time to meet tests. E file 2011 tax return in 2013 F Fellowships, Scholarships and fellowships. E file 2011 tax return in 2013 Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. E file 2011 tax return in 2013 Figuring U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 income tax, Figuring actual tax. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. E file 2011 tax return in 2013 Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. E file 2011 tax return in 2013 , Publication 54 - Additional Material Household, second, Second foreign household. E file 2011 tax return in 2013 Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. E file 2011 tax return in 2013 Foreign earned income Defined, Foreign Earned Income, More information. E file 2011 tax return in 2013 U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government employees, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government Employees, More information. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Foreign tax credit, Foreign tax credit or deduction. E file 2011 tax return in 2013 Income received after year earned, Paid in year following work. E file 2011 tax return in 2013 , Example. E file 2011 tax return in 2013 Limit, Limit on Excludable Amount, Physical presence test. E file 2011 tax return in 2013 , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. E file 2011 tax return in 2013 Part-year exclusion, Part-year exclusion. E file 2011 tax return in 2013 Physical presence test, maximum exclusion, Physical presence test. E file 2011 tax return in 2013 Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. E file 2011 tax return in 2013 Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. E file 2011 tax return in 2013 Foreign tax credit, Foreign tax credit or deduction. E file 2011 tax return in 2013 Foreign housing exclusion/deduction Carryover of deduction, Carryover. E file 2011 tax return in 2013 Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. E file 2011 tax return in 2013 Housing amount, Housing Amount Housing expenses, Housing expenses. E file 2011 tax return in 2013 Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. E file 2011 tax return in 2013 Second foreign household, Second foreign household. E file 2011 tax return in 2013 Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. E file 2011 tax return in 2013 , Foreign tax credit or deduction. E file 2011 tax return in 2013 Foreign taxes Credit for, Foreign tax credit. E file 2011 tax return in 2013 , Taxes of Foreign Countries and U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. E file 2011 tax return in 2013 Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. E file 2011 tax return in 2013 , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. E file 2011 tax return in 2013 2350, How to get an extension. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 4868, Automatic 6-month extension. E file 2011 tax return in 2013 673, Statement. E file 2011 tax return in 2013 8689, Non-USVI resident with USVI income. E file 2011 tax return in 2013 8822, Reminders W-4, Foreign tax credit. E file 2011 tax return in 2013 Free tax services, Free help with your tax return. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. E file 2011 tax return in 2013 Where to file, Resident of Guam. E file 2011 tax return in 2013 H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. E file 2011 tax return in 2013 Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. E file 2011 tax return in 2013 Expenses, Housing expenses. E file 2011 tax return in 2013 I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. E file 2011 tax return in 2013 Blocked, Blocked Income Community, Community income. E file 2011 tax return in 2013 Corporation, Income from a corporation. E file 2011 tax return in 2013 Earned, Foreign Earned Income, Foreign camps. E file 2011 tax return in 2013 , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. E file 2011 tax return in 2013 Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. E file 2011 tax return in 2013 Pensions and annuities, Pensions and annuities. E file 2011 tax return in 2013 , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. E file 2011 tax return in 2013 Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. E file 2011 tax return in 2013 Reimbursement of moving expenses, Reimbursement of moving expenses. E file 2011 tax return in 2013 Rental, Rental income. E file 2011 tax return in 2013 Royalties, Royalties. E file 2011 tax return in 2013 Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. E file 2011 tax return in 2013 Source of, Source of Earned Income Stock options, Stock options. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Income exclusion, Limit on Excludable Amount, Physical presence test. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Where to file, Resident of the Commonwealth of the Northern Mariana Islands. E file 2011 tax return in 2013 P Part-year exclusion, Part-year exclusion. E file 2011 tax return in 2013 Pay for personal services, Earned income. E file 2011 tax return in 2013 , Common Benefits Paying U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 tax in foreign currency, Paying U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 tax in foreign currency. E file 2011 tax return in 2013 Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. E file 2011 tax return in 2013 , Common Benefits Withholding from, Withholding from pension payments. E file 2011 tax return in 2013 Physical presence test 12-month period, How to figure the 12-month period. E file 2011 tax return in 2013 Defined, Physical Presence Test Maximum exclusion, Physical presence test. E file 2011 tax return in 2013 Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Virgin Islands Residents of, Puerto Rico. E file 2011 tax return in 2013 Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. E file 2011 tax return in 2013 Employee expenses, Reimbursement of employee expenses. E file 2011 tax return in 2013 Moving expenses, Reimbursement of moving expenses. E file 2011 tax return in 2013 Resident alien defined, Resident alien. E file 2011 tax return in 2013 Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. E file 2011 tax return in 2013 Second foreign household, Second foreign household. E file 2011 tax return in 2013 , 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. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 T Taiwan, American Institute in, American Institute in Taiwan. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government employees, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government Employees, More information. E file 2011 tax return in 2013 U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Virgin Islands Possession exclusion, Puerto Rico and U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. E file 2011 tax return in 2013 Residents of, Resident of U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Virgin Islands (USVI). E file 2011 tax return in 2013 Where to file, Resident of U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Virgin Islands (USVI). E file 2011 tax return in 2013 W Waiver of time requirements, Waiver of Time Requirements, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. E file 2011 tax return in 2013 , 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. E file 2011 tax return in 2013 Guam residents, Resident of Guam. E file 2011 tax return in 2013 No legal residence in U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 , Where To File Virgin Islands residents, nonresidents, Resident of U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Virgin Islands (USVI). E file 2011 tax return in 2013 Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. E file 2011 tax return in 2013 Prev  Up     Home   More Online Publications