Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Federal Tax Form 1040x

Free State E File Tax ReturnIrs Gov 1040xHow To File An AmendmentIrs 1040x1040ez TaxFile 1040ezFile Tax Extension Electronically2013 State Tax FormsIrs Free Tax ReturnForm 1040x 2011How To Do TaxesIrs File Extension Online2012 Tax Forms FederalFree Tax EstimatorFile Form 1040ezHow To Fill Out A 1040x InstructionsTurbotax 20112011 Form 1040Where Can I Get State Tax FormsTax Forms 2012 Federal 1040How To File An Amended Tax Return 2013H&r Block Military TaxesFiling State Tax ReturnsHow To Do Military TaxesNj 1040ezFill Out 1040ez OnlineMyfreetaxes ReviewIrs Forms 1040ez InstructionsTax Filing ExtensionHelp Me File 1040ezFile My Taxes For FreeHr Block ComTax Forms 1040 EzHow Do I Amend My 2011 Tax ReturnWww Gov Freefile1040 Short Form2012 Form 1040 Schedule AHow Do You File A Tax AmendmentFile 2006 Taxes OnlineIrs Tax Forms 1040 2010

Federal Tax Form 1040x

Federal tax form 1040x Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Federal tax form 1040x irs. Federal tax form 1040x gov/pub908. Federal tax form 1040x What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Federal tax form 1040x  The Pension Protection Act of 2006, P. Federal tax form 1040x L. Federal tax form 1040x 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Federal tax form 1040x This provision was not extended for tax years beginning on or after January 1, 2010. Federal tax form 1040x Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Federal tax form 1040x  Beginning June 24, 2011, the IRS clarified in T. Federal tax form 1040x D. Federal tax form 1040x 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Federal tax form 1040x The previous extension of time to file a bankruptcy estate return was 5 months. Federal tax form 1040x Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Federal tax form 1040x  The changes to the U. Federal tax form 1040x S. Federal tax form 1040x Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Federal tax form 1040x Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Federal tax form 1040x Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Federal tax form 1040x In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Federal tax form 1040x Photographs of missing children. Federal tax form 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. Federal tax form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax form 1040x 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. Federal tax form 1040x Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Federal tax form 1040x Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Federal tax form 1040x If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Federal tax form 1040x This publication explains the basic federal income tax aspects of bankruptcy. Federal tax form 1040x A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Federal tax form 1040x This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Federal tax form 1040x Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Federal tax form 1040x This filing creates the bankruptcy estate. Federal tax form 1040x The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Federal tax form 1040x The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Federal tax form 1040x The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Federal tax form 1040x Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Federal tax form 1040x If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Federal tax form 1040x However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Federal tax form 1040x See Debt Cancellation, later. Federal tax form 1040x Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Federal tax form 1040x S. Federal tax form 1040x Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Federal tax form 1040x S. Federal tax form 1040x Individual Income Tax Return, and separate instructions 1041 U. Federal tax form 1040x S. Federal tax form 1040x Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Federal tax form 1040x 4868 Application for Automatic Extension of Time To File U. Federal tax form 1040x S. Federal tax form 1040x Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Federal tax form 1040x Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Do I Need to File a Tax Return?

Information You Will Need:

  • Filing status
  • Federal income tax withheld
  • Basic information to help you determine your gross income

Estimated Completion Time: 12 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The Federal Tax Form 1040x

Federal tax form 1040x Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Federal tax form 1040x , Students, teachers, and researchers. Federal tax form 1040x A Accuracy-related penalties, Accuracy-related penalty. Federal tax form 1040x Additional Medicare Tax, Additional Medicare Tax. Federal tax form 1040x , Additional Medicare Tax. Federal tax form 1040x Adoption credit Dual-status alien, Adoption credit. Federal tax form 1040x Nonresident alien, Adoption credit. Federal tax form 1040x Resident alien, Adoption credit. Federal tax form 1040x Agricultural workers, Agricultural workers. Federal tax form 1040x , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Federal tax form 1040x Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Federal tax form 1040x S. Federal tax form 1040x possessions. Federal tax form 1040x , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Federal tax form 1040x Source rule, Pensions and Annuities Asset-use test, Asset-use test. Federal tax form 1040x Assistance (see Tax help) Athletes, professional, Professional athletes. Federal tax form 1040x Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Federal tax form 1040x Beneficiary of estate or trust, Beneficiary of an estate or trust. Federal tax form 1040x Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Federal tax form 1040x Business operations, Business operations. Federal tax form 1040x Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Federal tax form 1040x S. Federal tax form 1040x , Trade or Business in the United States Business-activities test, Business-activities test. Federal tax form 1040x C Canada Commuters, Regular commuters from Canada or Mexico. Federal tax form 1040x Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Federal tax form 1040x Residents of, Residents of Mexico or Canada or U. Federal tax form 1040x S. Federal tax form 1040x nationals. Federal tax form 1040x Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Federal tax form 1040x Withholding tax, U. Federal tax form 1040x S. Federal tax form 1040x nationals or residents of Canada, Mexico, or South Korea. Federal tax form 1040x Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Federal tax form 1040x Central withholding agreements, Central withholding agreements. Federal tax form 1040x Charitable contributions, Charitable contributions. Federal tax form 1040x Child and dependent care credit Dual-status alien, Child and dependent care credit. Federal tax form 1040x Nonresident alien, Child and dependent care credit. Federal tax form 1040x Resident alien, Child and dependent care credit. Federal tax form 1040x Child tax credit Resident alien, Child tax credit. Federal tax form 1040x , Child tax credit. Federal tax form 1040x , Child tax credit. Federal tax form 1040x Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Federal tax form 1040x Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Federal tax form 1040x Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Federal tax form 1040x Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Federal tax form 1040x Resident alien, Credit for the elderly or the disabled. Federal tax form 1040x Credits against tax Child and dependent care credit, Child and dependent care credit. Federal tax form 1040x , Child and dependent care credit. Federal tax form 1040x Child tax credit, Child tax credit. Federal tax form 1040x , Child tax credit. Federal tax form 1040x , Child tax credit. Federal tax form 1040x Credit for the elderly or the disabled, 6) Tax credits. Federal tax form 1040x Dual-status alien, Credits Earned income credit, Earned income credit. Federal tax form 1040x , 6) Tax credits. Federal tax form 1040x Education credits, Education credits. Federal tax form 1040x , Education credits. Federal tax form 1040x , 6) Tax credits. Federal tax form 1040x Excess social security tax withheld, Excess social security tax withheld. Federal tax form 1040x Foreign tax credit, Foreign tax credit. Federal tax form 1040x , Foreign tax credit. Federal tax form 1040x Hope credit, Education credits. Federal tax form 1040x , Education credits. Federal tax form 1040x Lifetime learning credit, Education credits. Federal tax form 1040x , Education credits. Federal tax form 1040x Retirement savings contributions, Retirement savings contributions credit. Federal tax form 1040x , Retirement savings contributions credit. Federal tax form 1040x , Retirement savings contributions credit. Federal tax form 1040x Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Federal tax form 1040x Tax withheld at source, Tax withheld at the source. Federal tax form 1040x Tax withheld on partnership income, Tax withheld on partnership income. Federal tax form 1040x Withholding from wages, Withholding from wages. Federal tax form 1040x Crew members Alien status, Crew members. Federal tax form 1040x Compensation, Crew members. Federal tax form 1040x Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Federal tax form 1040x Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Federal tax form 1040x Depreciable property, Depreciable property. Federal tax form 1040x Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Federal tax form 1040x Dividends, U. Federal tax form 1040x S. Federal tax form 1040x source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Federal tax form 1040x Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Federal tax form 1040x Earned income credit, 6) Tax credits. Federal tax form 1040x Education credit, 6) Tax credits. Federal tax form 1040x Exemptions, 2) Exemptions. Federal tax form 1040x Foreign tax credit, Foreign tax credit. Federal tax form 1040x Forms to file, Forms To File Head of household. Federal tax form 1040x , 3) Head of household. Federal tax form 1040x Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Federal tax form 1040x Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Federal tax form 1040x Tax rates, 5) Tax rates. Federal tax form 1040x When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Federal tax form 1040x Nonresident alien, Earned income credit. Federal tax form 1040x Resident alien, Earned income credit. Federal tax form 1040x Education credits Dual-status alien, 6) Tax credits. Federal tax form 1040x Nonresident alien, Education credits. Federal tax form 1040x Resident alien, Education credits. Federal tax form 1040x Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Federal tax form 1040x Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Federal tax form 1040x Employees of international organizations, Employees of international organizations. Federal tax form 1040x Employees, household, Household employees. Federal tax form 1040x Employees, withholding exemption under tax treaty, Employees and independent contractors. Federal tax form 1040x Employer identification number, Employer identification number (EIN). Federal tax form 1040x Estate, beneficiary, Beneficiary of an estate or trust. Federal tax form 1040x Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Federal tax form 1040x Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Federal tax form 1040x Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Federal tax form 1040x Compensation from a foreign employer, Students and exchange visitors. Federal tax form 1040x Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Federal tax form 1040x Treaty income, Income affected by treaties. Federal tax form 1040x , Treaty Income Exempt individual, Exempt individual. Federal tax form 1040x Exemption from withholding Employees, Employees and independent contractors. Federal tax form 1040x Independent contractors, Employees and independent contractors. Federal tax form 1040x Students, teachers, and researchers, Students, teachers, and researchers. Federal tax form 1040x Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Federal tax form 1040x Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Federal tax form 1040x S. Federal tax form 1040x nationals. Federal tax form 1040x Residents of South Korea, Residents of South Korea. Federal tax form 1040x U. Federal tax form 1040x S. Federal tax form 1040x nationals, Residents of Mexico or Canada or U. Federal tax form 1040x S. Federal tax form 1040x nationals. Federal tax form 1040x Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Federal tax form 1040x Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Federal tax form 1040x Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Federal tax form 1040x Nonresident alien, Figuring Your Tax U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands, Aliens from the U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands. Federal tax form 1040x Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Federal tax form 1040x Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Federal tax form 1040x , Foreign employer. Federal tax form 1040x Foreign government employees Alien status, Foreign government-related individuals. Federal tax form 1040x Exempt from U. Federal tax form 1040x S. Federal tax form 1040x tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Federal tax form 1040x S. Federal tax form 1040x tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Federal tax form 1040x Foreign tax credit Dual-status alien, Foreign tax credit. Federal tax form 1040x Nonresident alien, Foreign tax credit. Federal tax form 1040x Resident alien, Foreign tax credit. Federal tax form 1040x Forms, Form 8843. Federal tax form 1040x 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Federal tax form 1040x , Foreign tax credit. Federal tax form 1040x , Foreign tax credit. Federal tax form 1040x 2063, Form 2063 2106, Deductible travel expenses. Federal tax form 1040x 2210, Penalty for failure to pay estimated income tax. Federal tax form 1040x 3903, Moving expenses. Federal tax form 1040x 4563, Residents of American Samoa. Federal tax form 1040x 4790 (see FinCEN 105) 6251, Alternative minimum tax. Federal tax form 1040x 8233, Employees and independent contractors. Federal tax form 1040x 8275, Disclosure statement. Federal tax form 1040x 8288, Credit for tax withheld. Federal tax form 1040x 8288-A, Credit for tax withheld. Federal tax form 1040x 8288-B, Withholding certificates. Federal tax form 1040x 8801, Credit for prior year minimum tax. Federal tax form 1040x 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Federal tax form 1040x 8843, Form 8843. Federal tax form 1040x 8854, Reporting requirements. Federal tax form 1040x FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Federal tax form 1040x W-7, Individual taxpayer identification number (ITIN). Federal tax form 1040x W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Federal tax form 1040x G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Federal tax form 1040x Resident alien, Head of household. Federal tax form 1040x Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Federal tax form 1040x I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Federal tax form 1040x Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Federal tax form 1040x Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Federal tax form 1040x S. Federal tax form 1040x sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Federal tax form 1040x Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Federal tax form 1040x Exemptions for spouse and dependents, Students and business apprentices from India. Federal tax form 1040x Standard deduction, Students and business apprentices from India. Federal tax form 1040x Withholding allowances, Students and business apprentices from India. Federal tax form 1040x Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Federal tax form 1040x Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Federal tax form 1040x Intangible property, Intangible property. Federal tax form 1040x Interest Portfolio, Portfolio interest. Federal tax form 1040x , Interest that does not qualify as portfolio interest. Federal tax form 1040x Interest income Contingent, Contingent interest. Federal tax form 1040x Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Federal tax form 1040x Exempt from U. Federal tax form 1040x S. Federal tax form 1040x tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Federal tax form 1040x Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Federal tax form 1040x K Korea, South Exemptions, Residents of South Korea. Federal tax form 1040x , Exemptions Married filing separately, Married nonresident alien. Federal tax form 1040x Qualifying widow filing status, Qualifying widow(er). Federal tax form 1040x Withholding tax, U. Federal tax form 1040x S. Federal tax form 1040x nationals or residents of Canada, Mexico, or South Korea. Federal tax form 1040x L Last year of residency, Last Year of Residency Long-term U. Federal tax form 1040x S. Federal tax form 1040x resident Defined, Long-term resident defined. Federal tax form 1040x Expatriation tax, Long-term resident defined. Federal tax form 1040x Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Federal tax form 1040x Of nonresident aliens, Losses. Federal tax form 1040x Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Federal tax form 1040x Resident alien, Married filing jointly. Federal tax form 1040x Medical condition, Medical condition. Federal tax form 1040x Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Federal tax form 1040x Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Federal tax form 1040x Residents of, Residents of Mexico or Canada or U. Federal tax form 1040x S. Federal tax form 1040x nationals. Federal tax form 1040x Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Federal tax form 1040x Withholding tax, U. Federal tax form 1040x S. Federal tax form 1040x nationals or residents of Canada, Mexico, or South Korea. Federal tax form 1040x Miscellaneous deductions, Job expenses and other miscellaneous deductions. Federal tax form 1040x Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Federal tax form 1040x Multi-level marketing, Multi-level marketing. Federal tax form 1040x , Multi-level marketing. Federal tax form 1040x Municipal bonds, State and local government obligations. Federal tax form 1040x N National of the United States, Qualifying widow(er). Federal tax form 1040x , 5) Tax rates. Federal tax form 1040x , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Federal tax form 1040x Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Federal tax form 1040x Business expenses, Ordinary and necessary business expenses. Federal tax form 1040x Casualty and theft losses, Casualty and theft losses. Federal tax form 1040x Charitable contributions, Charitable contributions. Federal tax form 1040x Child care credit, Child and dependent care credit. Federal tax form 1040x Credit for excess social security tax withheld, Excess social security tax withheld. Federal tax form 1040x Credit for income tax withheld, Withholding from wages. Federal tax form 1040x Credit for prior year minimum tax, Credit for prior year minimum tax. Federal tax form 1040x Defined, Nonresident Aliens Earned income credit, Earned income credit. Federal tax form 1040x Education credits, Education credits. Federal tax form 1040x Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Federal tax form 1040x Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Federal tax form 1040x How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Federal tax form 1040x Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Federal tax form 1040x Losses, Losses. Federal tax form 1040x Married filing jointly, Married nonresident alien. Federal tax form 1040x Miscellaneous deductions, Job expenses and other miscellaneous deductions. Federal tax form 1040x Moving expenses, Moving expenses. Federal tax form 1040x Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Federal tax form 1040x Standard deduction, Standard deduction. Federal tax form 1040x State and local income taxes, State and local income taxes. Federal tax form 1040x Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Federal tax form 1040x Tax withheld at source, Tax withheld at the source. Federal tax form 1040x Travel expenses, Travel expenses. Federal tax form 1040x Withholding from partnership income, Tax withheld on partnership income. Federal tax form 1040x Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Federal tax form 1040x Registered, Obligations in registered form. Federal tax form 1040x Original issue discount, Original issue discount (OID). Federal tax form 1040x P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Federal tax form 1040x Payment against U. Federal tax form 1040x S. Federal tax form 1040x tax, Payments Tax withheld at the source, Tax withheld at the source. Federal tax form 1040x Withholding from wages, Tax Withheld Penalties, Penalties. Federal tax form 1040x , Penalties Accuracy-related, Accuracy-related penalty. Federal tax form 1040x Failure to file, Filing late. Federal tax form 1040x Failure to pay, Paying tax late. Federal tax form 1040x Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Federal tax form 1040x Fraud, Fraud. Federal tax form 1040x Frivolous tax submission, Frivolous tax submission. Federal tax form 1040x Negligence, Negligence or disregard. Federal tax form 1040x Substantial understatement of income tax, Substantial understatement of income tax. Federal tax form 1040x Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Federal tax form 1040x Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Federal tax form 1040x Pensions, Pensions. Federal tax form 1040x Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Federal tax form 1040x Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Federal tax form 1040x S. Federal tax form 1040x business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Federal tax form 1040x , Interest that does not qualify as portfolio interest. Federal tax form 1040x Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Federal tax form 1040x Property Depreciable, Depreciable property. Federal tax form 1040x Intangible, Intangible property. Federal tax form 1040x Inventory, Inventory property. Federal tax form 1040x Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Federal tax form 1040x Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Federal tax form 1040x S. Federal tax form 1040x possessions. Federal tax form 1040x , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Federal tax form 1040x Q Qualified investment entity Distributions paid by, Qualified investment entities. Federal tax form 1040x R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Federal tax form 1040x Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Federal tax form 1040x Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Federal tax form 1040x S. Federal tax form 1040x real property interest, U. Federal tax form 1040x S. Federal tax form 1040x real property interest. Federal tax form 1040x Real property income, Real property income. Federal tax form 1040x Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Federal tax form 1040x Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Federal tax form 1040x , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Federal tax form 1040x Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Federal tax form 1040x , Child tax credit. Federal tax form 1040x , Child tax credit. Federal tax form 1040x Defined, Resident Aliens Education credits, Education credits. Federal tax form 1040x Head of household, Head of household. Federal tax form 1040x Married filing jointly, Married filing jointly. Federal tax form 1040x Qualifying widow(er), Qualifying widow(er). Federal tax form 1040x Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Federal tax form 1040x Nonresident alien, Retirement savings contributions credit. Federal tax form 1040x Resident alien, Retirement savings contributions credit. Federal tax form 1040x Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Federal tax form 1040x Where to get, Where to get a sailing or departure permit. Federal tax form 1040x Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Federal tax form 1040x Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Federal tax form 1040x Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Federal tax form 1040x Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Federal tax form 1040x Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Federal tax form 1040x Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Federal tax form 1040x Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Federal tax form 1040x State and local income taxes, State and local income taxes. Federal tax form 1040x Stocks, trading in, Trading in stocks, securities, and commodities. Federal tax form 1040x Student loan interest expense, Student loan interest expense. Federal tax form 1040x Students Alien status, Students. Federal tax form 1040x Engaged in U. Federal tax form 1040x S. Federal tax form 1040x business, Students and trainees. Federal tax form 1040x Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Federal tax form 1040x Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Federal tax form 1040x , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Federal tax form 1040x , Students and business apprentices from India. Federal tax form 1040x , Students and business apprentices from India. Federal tax form 1040x , Students and business apprentices from India. Federal tax form 1040x Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Federal tax form 1040x , Tax home. Federal tax form 1040x Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Federal tax form 1040x Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Federal tax form 1040x Income affected by, Income affected by treaties. Federal tax form 1040x Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Federal tax form 1040x Teachers Alien status, Teachers and trainees. Federal tax form 1040x Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Federal tax form 1040x , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Federal tax form 1040x S. Federal tax form 1040x , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Federal tax form 1040x Business operations, Business operations. Federal tax form 1040x Income from U. Federal tax form 1040x S. Federal tax form 1040x sources, Effectively Connected Income Partnerships, Partnerships. Federal tax form 1040x Personal services, Personal Services Students and trainees, Students and trainees. Federal tax form 1040x Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Federal tax form 1040x Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Federal tax form 1040x Trainees, Teachers and trainees. Federal tax form 1040x , Students and trainees. Federal tax form 1040x Transportation income Connected with U. Federal tax form 1040x S. Federal tax form 1040x business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Federal tax form 1040x Travel expenses, Travel expenses. Federal tax form 1040x Treaties, income affected by, Income affected by treaties. Federal tax form 1040x Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Federal tax form 1040x TTY/TDD information, How To Get Tax Help U U. Federal tax form 1040x S Virgin Islands, residents of Withholding on wages, Residents of the U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands. Federal tax form 1040x U. Federal tax form 1040x S. Federal tax form 1040x national, Qualifying widow(er). Federal tax form 1040x , 5) Tax rates. Federal tax form 1040x , Withholding on Wages U. Federal tax form 1040x S. Federal tax form 1040x real property holding corporation, U. Federal tax form 1040x S. Federal tax form 1040x real property holding corporation. Federal tax form 1040x U. Federal tax form 1040x S. Federal tax form 1040x real property interest, U. Federal tax form 1040x S. Federal tax form 1040x real property interest. Federal tax form 1040x U. Federal tax form 1040x S. Federal tax form 1040x tax-exempt income, expenses allocable to, Expenses allocable to U. Federal tax form 1040x S. Federal tax form 1040x tax-exempt income. Federal tax form 1040x U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands, residents of Where to file, Aliens from the U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands. Federal tax form 1040x W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Federal tax form 1040x When to file, When To File, When to file for deductions and credits. Federal tax form 1040x Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Federal tax form 1040x Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Federal tax form 1040x Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Federal tax form 1040x Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Federal tax form 1040x S. Federal tax form 1040x nationals or residents of Canada, Mexico, or South Korea. Federal tax form 1040x Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Federal tax form 1040x S. Federal tax form 1040x nationals, U. Federal tax form 1040x S. Federal tax form 1040x nationals or residents of Canada, Mexico, or South Korea. Federal tax form 1040x U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands, residents of, Residents of the U. Federal tax form 1040x S. Federal tax form 1040x Virgin Islands. Federal tax form 1040x Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications