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File state and federal taxes online free 10. File state and federal taxes online free   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. File state and federal taxes online free Cash method. File state and federal taxes online free Debt acquired from a decedent. File state and federal taxes online free Liquidation. File state and federal taxes online free Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. File state and federal taxes online free Introduction You have a bad debt if you cannot collect money owed to you. File state and federal taxes online free A bad debt is either a business bad debt or a nonbusiness bad debt. File state and federal taxes online free This chapter discusses only business bad debts. File state and federal taxes online free Generally, a business bad debt is one that comes from operating your trade or business. File state and federal taxes online free You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. File state and federal taxes online free All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. File state and federal taxes online free For more information on nonbusiness bad debts, see Publication 550. File state and federal taxes online free Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. File state and federal taxes online free S. File state and federal taxes online free Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. File state and federal taxes online free Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. File state and federal taxes online free A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. File state and federal taxes online free Bad debts of a corporation (other than an S corporation) are always business bad debts. File state and federal taxes online free Credit sales. File state and federal taxes online free   Business bad debts are mainly the result of credit sales to customers. File state and federal taxes online free Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. File state and federal taxes online free After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. File state and federal taxes online free   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. File state and federal taxes online free If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. File state and federal taxes online free    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. File state and federal taxes online free This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. File state and federal taxes online free Accrual method. File state and federal taxes online free   If you use the accrual method of accounting, you generally report income as you earn it. File state and federal taxes online free You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. File state and federal taxes online free   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. File state and federal taxes online free Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. File state and federal taxes online free Cash method. File state and federal taxes online free   If you use the cash method of accounting, you generally report income when you receive payment. File state and federal taxes online free You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. File state and federal taxes online free For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. File state and federal taxes online free Debts from a former business. File state and federal taxes online free   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. File state and federal taxes online free If any of these receivables subsequently become worthless, the loss is still a business bad debt. File state and federal taxes online free Debt acquired from a decedent. File state and federal taxes online free   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. File state and federal taxes online free The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. File state and federal taxes online free Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. File state and federal taxes online free Liquidation. File state and federal taxes online free   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. File state and federal taxes online free Types of Business Bad Debts Business bad debts may result from the following. File state and federal taxes online free Loans to clients and suppliers. File state and federal taxes online free   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. File state and federal taxes online free Debts owed by political parties. File state and federal taxes online free   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. File state and federal taxes online free You use the accrual method of accounting. File state and federal taxes online free The debt arose from the sale of goods or services in the ordinary course of your trade or business. File state and federal taxes online free More than 30% of your receivables accrued in the year of the sale were from sales to political parties. File state and federal taxes online free You made substantial and continuing efforts to collect on the debt. File state and federal taxes online free Loan or capital contribution. File state and federal taxes online free   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. File state and federal taxes online free Debts of an insolvent partner. File state and federal taxes online free   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. File state and federal taxes online free If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. File state and federal taxes online free Business loan guarantee. File state and federal taxes online free   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. File state and federal taxes online free You made the guarantee in the course of your trade or business. File state and federal taxes online free You have a legal duty to pay the debt. File state and federal taxes online free You made the guarantee before the debt became worthless. File state and federal taxes online free You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. File state and federal taxes online free You received reasonable consideration for making the guarantee. File state and federal taxes online free You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. File state and federal taxes online free Example. File state and federal taxes online free Jane Zayne owns the Zayne Dress Company. File state and federal taxes online free She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. File state and federal taxes online free Elegant Fashions is one of Zayne's largest clients. File state and federal taxes online free Elegant Fashions later defaulted on the loan. File state and federal taxes online free As a result, Ms. File state and federal taxes online free Zayne paid the remaining balance of the loan in full to the bank. File state and federal taxes online free She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. File state and federal taxes online free She was motivated by the desire to retain one of her better clients and keep a sales outlet. File state and federal taxes online free Deductible in the year paid. File state and federal taxes online free   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. File state and federal taxes online free Rights against a borrower. File state and federal taxes online free   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. File state and federal taxes online free The debt is then owed to you. File state and federal taxes online free If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. File state and federal taxes online free Joint debtor. File state and federal taxes online free   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. File state and federal taxes online free Sale of mortgaged property. File state and federal taxes online free   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. File state and federal taxes online free When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. File state and federal taxes online free This may occur when the debt is due or prior to that date. File state and federal taxes online free To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. File state and federal taxes online free It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. File state and federal taxes online free Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. File state and federal taxes online free Property received for debt. File state and federal taxes online free   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. File state and federal taxes online free You can deduct the remaining debt as a bad debt if and when it becomes worthless. File state and federal taxes online free   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. File state and federal taxes online free It is not a recovery of a bad debt. File state and federal taxes online free For information on the sale of an asset, see Publication 544. File state and federal taxes online free How To Claim a Business Bad Debt There are two methods to claim a business bad debt. File state and federal taxes online free The specific charge-off method. File state and federal taxes online free The nonaccrual-experience method. File state and federal taxes online free Generally, you must use the specific charge-off method. File state and federal taxes online free However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . File state and federal taxes online free Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. File state and federal taxes online free However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. File state and federal taxes online free Partly worthless debts. File state and federal taxes online free   You can deduct specific bad debts that become partly uncollectible during the tax year. File state and federal taxes online free Your tax deduction is limited to the amount you charge off on your books during the year. File state and federal taxes online free You do not have to charge off and deduct your partly worthless debts annually. File state and federal taxes online free You can delay the charge off until a later year. File state and federal taxes online free However, you cannot deduct any part of a debt after the year it becomes totally worthless. File state and federal taxes online free Significantly modified debt. File state and federal taxes online free   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. File state and federal taxes online free For more information, see Regulations section 1. File state and federal taxes online free 166-3(a)(3). File state and federal taxes online free Deduction disallowed. File state and federal taxes online free   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. File state and federal taxes online free If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. File state and federal taxes online free The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. File state and federal taxes online free Totally worthless debts. File state and federal taxes online free   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. File state and federal taxes online free   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. File state and federal taxes online free However, you may want to do so. File state and federal taxes online free If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. File state and federal taxes online free See Partly worthless debts, earlier. File state and federal taxes online free Filing a claim for refund. File state and federal taxes online free   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. File state and federal taxes online free If the bad debt was totally worthless, you must file the claim by the later of the following dates. File state and federal taxes online free 7 years from the date your original return was due (not including extensions). File state and federal taxes online free 2 years from the date you paid the tax. File state and federal taxes online free   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. File state and federal taxes online free 3 years from the date you filed your original return. File state and federal taxes online free 2 years from the date you paid the tax. File state and federal taxes online free You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. File state and federal taxes online free Such an impairment requires proof of existence. File state and federal taxes online free   For details and more information about filing a claim, see Publication 556. File state and federal taxes online free Use one of the following forms to file a claim. File state and federal taxes online free For more information, see the instructions for the applicable form. File state and federal taxes online free Table 10-1. File state and federal taxes online free Forms Used To File a Claim IF you filed as a. File state and federal taxes online free . File state and federal taxes online free . File state and federal taxes online free THEN file. File state and federal taxes online free . File state and federal taxes online free . File state and federal taxes online free Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. File state and federal taxes online free Under this method, you do not accrue service related income you expect to be uncollectible. File state and federal taxes online free Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. File state and federal taxes online free Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. File state and federal taxes online free Service related income. File state and federal taxes online free   You can use the nonaccrual-experience method only for amounts earned by performing services. File state and federal taxes online free You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. File state and federal taxes online free Gross receipts test. File state and federal taxes online free   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. File state and federal taxes online free If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. File state and federal taxes online free   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. File state and federal taxes online free For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. File state and federal taxes online free Interest or penalty charged. File state and federal taxes online free   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. File state and federal taxes online free However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. File state and federal taxes online free You otherwise accrue the full amount due as gross income at the time you provide the services. File state and federal taxes online free You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. File state and federal taxes online free Change in accounting method. File state and federal taxes online free   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. File state and federal taxes online free See Form 3115 and the Instructions for Form 3115 for more information. File state and federal taxes online free Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. File state and federal taxes online free The amount you include is limited to the amount you actually deducted. File state and federal taxes online free However, you can exclude the amount deducted that did not reduce your tax. File state and federal taxes online free Report the recovery as “Other income” on the appropriate business form or schedule. File state and federal taxes online free See Recoveries in Publication 525 for more information. File state and federal taxes online free Net operating loss (NOL) carryover. File state and federal taxes online free   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. File state and federal taxes online free A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. File state and federal taxes online free For more information about NOLs, see Publication 536. File state and federal taxes online free Also, see the Instructions for Form 1045, and the Instructions for Form 1139. File state and federal taxes online free Prev  Up  Next   Home   More Online Publications
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File state and federal taxes online free 5. File state and federal taxes online free   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. File state and federal taxes online free J-1 visa holders. File state and federal taxes online free Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. File state and federal taxes online free The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. File state and federal taxes online free Resident aliens should get publications, forms, and instructions for U. File state and federal taxes online free S. File state and federal taxes online free citizens, because the information for filing returns for resident aliens is generally the same as for U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. File state and federal taxes online free Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. File state and federal taxes online free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. File state and federal taxes online free S. File state and federal taxes online free Individual Income Tax Return 1040NR U. File state and federal taxes online free S. File state and federal taxes online free Nonresident Alien Income Tax Return 1040NR-EZ U. File state and federal taxes online free S. File state and federal taxes online free Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. File state and federal taxes online free Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. File state and federal taxes online free If you have not previously established a fiscal tax year, your tax year is the calendar year. File state and federal taxes online free A calendar year is 12 consecutive months ending on December 31. File state and federal taxes online free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. File state and federal taxes online free S. File state and federal taxes online free resident for any calendar year, you will be treated as a U. File state and federal taxes online free S. File state and federal taxes online free resident for any part of your fiscal year that falls within that calendar year. File state and federal taxes online free Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. File state and federal taxes online free For an individual, this is a social security number (SSN). File state and federal taxes online free If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). File state and federal taxes online free An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. File state and federal taxes online free You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. File state and federal taxes online free S. File state and federal taxes online free trade or business at any time during the year, An alien who has a U. File state and federal taxes online free S. File state and federal taxes online free office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). File state and federal taxes online free Social security number (SSN). File state and federal taxes online free   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. File state and federal taxes online free S. File state and federal taxes online free employment. File state and federal taxes online free   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. File state and federal taxes online free You can also download Form SS-5 from the SSA's website at www. File state and federal taxes online free socialsecurity. File state and federal taxes online free gov/ssnumber/ss5. File state and federal taxes online free htm. File state and federal taxes online free You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. File state and federal taxes online free Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. File state and federal taxes online free F-1 and M-1 visa holders. File state and federal taxes online free    If you are an F-1 or M-1 student, you must also show your Form I-20. File state and federal taxes online free For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. File state and federal taxes online free socialsecurity. File state and federal taxes online free gov/pubs/10181. File state and federal taxes online free html. File state and federal taxes online free J-1 visa holders. File state and federal taxes online free   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. File state and federal taxes online free For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. File state and federal taxes online free socialsecurity. File state and federal taxes online free gov/pubs/10107. File state and federal taxes online free html. File state and federal taxes online free Individual taxpayer identification number (ITIN). File state and federal taxes online free   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. File state and federal taxes online free For details on how to do so, see Form W-7 and its instructions. File state and federal taxes online free Allow 6 to 10 weeks for the IRS to notify you of your ITIN. File state and federal taxes online free If you already have an ITIN, enter it wherever an SSN is required on your tax return. File state and federal taxes online free   An ITIN is for tax use only. File state and federal taxes online free It does not entitle you to social security benefits or change your employment or immigration status under U. File state and federal taxes online free S. File state and federal taxes online free law. File state and federal taxes online free   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. File state and federal taxes online free Employer identification number (EIN). File state and federal taxes online free   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. File state and federal taxes online free To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. File state and federal taxes online free Filing Status The amount of your tax depends on your filing status. File state and federal taxes online free Your filing status is important in determining whether you can take certain deductions and credits. File state and federal taxes online free The rules for determining your filing status are different for resident aliens and nonresident aliens. File state and federal taxes online free Resident Aliens Resident aliens can use the same filing statuses available to U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free See your form instructions or Publication 501 for more information on filing status. File state and federal taxes online free Married filing jointly. File state and federal taxes online free   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. File state and federal taxes online free Qualifying widow(er). File state and federal taxes online free   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. File state and federal taxes online free This applies only if you could have filed a joint return with your spouse for the year your spouse died. File state and federal taxes online free Head of household. File state and federal taxes online free   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. File state and federal taxes online free You must be a resident alien for the entire tax year. File state and federal taxes online free   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. File state and federal taxes online free Note. File state and federal taxes online free   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. File state and federal taxes online free In that case, you will not be entitled to the credit. File state and federal taxes online free See Publication 596 for more information. File state and federal taxes online free Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. File state and federal taxes online free If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. File state and federal taxes online free Married nonresident alien. File state and federal taxes online free   Married nonresident aliens who are not married to U. File state and federal taxes online free S. File state and federal taxes online free citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free Exceptions. File state and federal taxes online free   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. File state and federal taxes online free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. File state and federal taxes online free S. File state and federal taxes online free national. File state and federal taxes online free See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. File state and federal taxes online free U. File state and federal taxes online free S. File state and federal taxes online free national is defined later in this section under Qualifying widow(er) . File state and federal taxes online free   A nonresident alien generally cannot file as married filing jointly. File state and federal taxes online free However, a nonresident alien who is married to a U. File state and federal taxes online free S. File state and federal taxes online free citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. File state and federal taxes online free For information on these choices, see chapter 1. File state and federal taxes online free If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. File state and federal taxes online free Qualifying widow(er). File state and federal taxes online free   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. File state and federal taxes online free You were a resident of Canada, Mexico, or South Korea, or a U. File state and federal taxes online free S. File state and federal taxes online free national (defined later). File state and federal taxes online free Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. File state and federal taxes online free You have a dependent child living with you. File state and federal taxes online free See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. File state and federal taxes online free   A U. File state and federal taxes online free S. File state and federal taxes online free national is an individual who, although not a U. File state and federal taxes online free S. File state and federal taxes online free citizen, owes his or her allegiance to the United States. File state and federal taxes online free U. File state and federal taxes online free S. File state and federal taxes online free nationals include American Samoans and Northern Mariana Islanders who chose to become U. File state and federal taxes online free S. File state and federal taxes online free nationals instead of U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free Head of household. File state and federal taxes online free   You cannot file as head of household if you are a nonresident alien at any time during the tax year. File state and federal taxes online free However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. File state and federal taxes online free S. File state and federal taxes online free citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . File state and federal taxes online free Note. File state and federal taxes online free   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. File state and federal taxes online free In that case, your spouse will not be entitled to the credit. File state and federal taxes online free See Publication 596 for more information. File state and federal taxes online free Estates and trusts. File state and federal taxes online free   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free Special rules for aliens from certain U. File state and federal taxes online free S. File state and federal taxes online free possessions. File state and federal taxes online free   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. File state and federal taxes online free Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. File state and federal taxes online free For resident aliens, this includes income from sources both within and outside the United States. File state and federal taxes online free For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. File state and federal taxes online free S. File state and federal taxes online free sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). File state and federal taxes online free Deductions Resident and nonresident aliens can claim similar deductions on their U. File state and federal taxes online free S. File state and federal taxes online free tax returns. File state and federal taxes online free However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free Resident Aliens You can claim the same deductions allowed to U. File state and federal taxes online free S. File state and federal taxes online free citizens if you are a resident alien for the entire tax year. File state and federal taxes online free While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. File state and federal taxes online free You should get Form 1040 and instructions for more information on how to claim your allowable deductions. File state and federal taxes online free Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. File state and federal taxes online free You generally cannot claim deductions related to income that is not connected with your U. File state and federal taxes online free S. File state and federal taxes online free business activities. File state and federal taxes online free Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. File state and federal taxes online free Ordinary and necessary business expenses. File state and federal taxes online free   You can deduct all ordinary and necessary expenses in the operation of your U. File state and federal taxes online free S. File state and federal taxes online free trade or business to the extent they relate to income effectively connected with that trade or business. File state and federal taxes online free The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. File state and federal taxes online free For information about other business expenses, see Publication 535. File state and federal taxes online free Losses. File state and federal taxes online free   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. File state and federal taxes online free to the extent that they relate to income that is effectively connected with a trade or business in the United States. File state and federal taxes online free Educator expenses. File state and federal taxes online free   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. File state and federal taxes online free For more information, see your tax form instructions. File state and federal taxes online free Individual retirement arrangement (IRA). File state and federal taxes online free   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. File state and federal taxes online free But you must have taxable compensation effectively connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business to do so. File state and federal taxes online free A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. File state and federal taxes online free If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. File state and federal taxes online free ) at work or through self-employment, your IRA deduction may be reduced or eliminated. File state and federal taxes online free But you can still make contributions to a traditional IRA even if you cannot deduct them. File state and federal taxes online free If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. File state and federal taxes online free   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). File state and federal taxes online free Moving expenses. File state and federal taxes online free   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. File state and federal taxes online free You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. File state and federal taxes online free Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. File state and federal taxes online free If you had no former job location, the new job location must be at least 50 miles from your former home. File state and federal taxes online free   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. File state and federal taxes online free   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. File state and federal taxes online free   For more information on the moving expense deduction, see Publication 521. File state and federal taxes online free Reimbursements. File state and federal taxes online free   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. File state and federal taxes online free You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. File state and federal taxes online free For more information, see Publication 521. File state and federal taxes online free Moving expense or travel expense. File state and federal taxes online free   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. File state and federal taxes online free Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. File state and federal taxes online free Self-employed SEP, SIMPLE, and qualified retirement plans. File state and federal taxes online free   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. File state and federal taxes online free To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. File state and federal taxes online free Penalty on early withdrawal of savings. File state and federal taxes online free   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. File state and federal taxes online free Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. File state and federal taxes online free However, if the interest income is effectively connected with your U. File state and federal taxes online free S. File state and federal taxes online free trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. File state and federal taxes online free Student loan interest expense. File state and federal taxes online free   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. File state and federal taxes online free Generally, you can claim the deduction if all the following requirements are met. File state and federal taxes online free Your filing status is any filing status except married filing separately. File state and federal taxes online free Your modified adjusted gross income is less than $75,000. File state and federal taxes online free No one else is claiming an exemption for you on his or her 2013 tax return. File state and federal taxes online free You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. File state and federal taxes online free The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. File state and federal taxes online free The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. File state and federal taxes online free The person for whom the expenses were paid or incurred was an eligible student. File state and federal taxes online free Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. File state and federal taxes online free For more information, see Publication 970, Tax Benefits for Education. File state and federal taxes online free Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File state and federal taxes online free S. File state and federal taxes online free tax return. File state and federal taxes online free Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. File state and federal taxes online free S. File state and federal taxes online free tax purposes and was not the dependent of another taxpayer. File state and federal taxes online free You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. File state and federal taxes online free You can claim an exemption for each person who qualifies as a dependent according to the rules for U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. File state and federal taxes online free Get Publication 501 for more information. File state and federal taxes online free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. File state and federal taxes online free See Identification Number, earlier. File state and federal taxes online free Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). File state and federal taxes online free You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. File state and federal taxes online free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. File state and federal taxes online free See Identification Number, earlier. File state and federal taxes online free Residents of Mexico or Canada or U. File state and federal taxes online free S. File state and federal taxes online free nationals. File state and federal taxes online free   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. File state and federal taxes online free S. File state and federal taxes online free tax purposes and cannot be claimed as the dependent on another U. File state and federal taxes online free S. File state and federal taxes online free taxpayer's return. File state and federal taxes online free In addition, you can claim exemptions for your dependents who meet certain tests. File state and federal taxes online free Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. File state and federal taxes online free S. File state and federal taxes online free citizens to determine who is a dependent and for which dependents exemptions can be claimed. File state and federal taxes online free See Publication 501 for these rules. File state and federal taxes online free For purposes of these rules, dependents who are U. File state and federal taxes online free S. File state and federal taxes online free nationals meet the citizenship test discussed in Publication 501. File state and federal taxes online free Residents of South Korea. File state and federal taxes online free   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. File state and federal taxes online free The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. File state and federal taxes online free S. File state and federal taxes online free source gross income effectively connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business for the tax year to the alien's entire income from all sources during the tax year. File state and federal taxes online free Example. File state and federal taxes online free Mr. File state and federal taxes online free Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. File state and federal taxes online free During the tax year he receives U. File state and federal taxes online free S. File state and federal taxes online free compensation of $18,000. File state and federal taxes online free He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free Thus, his total income for the year is $24,000. File state and federal taxes online free Mr. File state and federal taxes online free Park meets all requirements for claiming exemptions for his spouse and two children. File state and federal taxes online free The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. File state and federal taxes online free   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. File state and federal taxes online free   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. File state and federal taxes online free S. File state and federal taxes online free taxpayer's return. File state and federal taxes online free   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free See Publication 501 for these rules. File state and federal taxes online free   List your spouse and dependents on line 7c of Form 1040NR. File state and federal taxes online free Enter the total on the appropriate line to the right of line 7c. File state and federal taxes online free Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File state and federal taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free Resident Aliens You can claim the same itemized deductions as U. File state and federal taxes online free S. File state and federal taxes online free citizens, using Schedule A of Form 1040. File state and federal taxes online free These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. File state and federal taxes online free If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. File state and federal taxes online free For further information, see Form 1040 and instructions. File state and federal taxes online free Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free These deductions include state and local income taxes, charitable contributions to U. File state and federal taxes online free S. File state and federal taxes online free organizations, casualty and theft losses, and miscellaneous deductions. File state and federal taxes online free Use Schedule A of Form 1040NR to claim itemized deductions. File state and federal taxes online free If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. File state and federal taxes online free If you are claiming any other itemized deduction, you must file Form 1040NR. File state and federal taxes online free Standard deduction. File state and federal taxes online free   Nonresident aliens cannot claim the standard deduction. File state and federal taxes online free However, see Students and business apprentices from India , next. File state and federal taxes online free Students and business apprentices from India. File state and federal taxes online free   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. File state and federal taxes online free You can claim the standard deduction provided you do not claim itemized deductions. File state and federal taxes online free   Use Worksheet 5-1 to figure your standard deduction. File state and federal taxes online free If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. File state and federal taxes online free State and local income taxes. File state and federal taxes online free   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. File state and federal taxes online free If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. File state and federal taxes online free Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. File state and federal taxes online free See Recoveries in Publication 525 for details on how to figure the amount to include in income. File state and federal taxes online free Charitable contributions. File state and federal taxes online free   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. File state and federal taxes online free Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. File state and federal taxes online free Certain organizations that promote national or international amateur sports competition are also qualified organizations. File state and federal taxes online free Foreign organizations. File state and federal taxes online free   Contributions made directly to a foreign organization are not deductible. File state and federal taxes online free However, you can deduct contributions to a U. File state and federal taxes online free S. File state and federal taxes online free organization that transfers funds to a charitable foreign organization if the U. File state and federal taxes online free S. File state and federal taxes online free organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. File state and federal taxes online free S. File state and federal taxes online free organization. File state and federal taxes online free   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. File state and federal taxes online free Worksheet 5-1. File state and federal taxes online free 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. File state and federal taxes online free If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. File state and federal taxes online free You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. File state and federal taxes online free 1 Enter the amount shown below for your filing status. File state and federal taxes online free           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. File state and federal taxes online free           2 Can you be claimed as a dependent on someone else's U. File state and federal taxes online free S. File state and federal taxes online free income tax return?  No. File state and federal taxes online free Enter the amount from line 1 on line 4. File state and federal taxes online free Skip line 3 and go to line 5. File state and federal taxes online free   Yes. File state and federal taxes online free Go to line 3. File state and federal taxes online free         3 Is your earned income* more than $650?           Yes. File state and federal taxes online free Add $350 to your earned income. File state and federal taxes online free Enter the total. File state and federal taxes online free           No. File state and federal taxes online free Enter $1,000 3. File state and federal taxes online free       4 Enter the smaller of line 1 or line 3 4. File state and federal taxes online free   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). File state and federal taxes online free If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). File state and federal taxes online free Otherwise, enter -0- 5. File state and federal taxes online free   6 Add lines 4 and 5. File state and federal taxes online free Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). File state and federal taxes online free Print “Standard Deduction Allowed Under U. File state and federal taxes online free S. File state and federal taxes online free –India Income Tax Treaty” in the space to the left of these lines. File state and federal taxes online free This is your standard deduction for 2013. File state and federal taxes online free 6. File state and federal taxes online free   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. File state and federal taxes online free It also includes any amount received as a scholarship that you must include in your income. File state and federal taxes online free Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). File state and federal taxes online free Contributions from which you benefit. File state and federal taxes online free   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. File state and federal taxes online free   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. File state and federal taxes online free For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. File state and federal taxes online free Cash contributions. File state and federal taxes online free   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. File state and federal taxes online free The written record must include the name of the charity, date of the contribution, and the amount of the contribution. File state and federal taxes online free   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). File state and federal taxes online free If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. File state and federal taxes online free Noncash contributions. File state and federal taxes online free   For contributions not made in cash, the records you must keep depend on the amount of your deduction. File state and federal taxes online free See Publication 526 for details. File state and federal taxes online free For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. File state and federal taxes online free If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. File state and federal taxes online free If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. File state and federal taxes online free If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. File state and federal taxes online free You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. File state and federal taxes online free See Form 8283 and its instructions for details. File state and federal taxes online free Contributions of appreciated property. File state and federal taxes online free   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. File state and federal taxes online free However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. File state and federal taxes online free Your basis in the property is generally what you paid for it. File state and federal taxes online free If you need more information about basis, get Publication 551, Basis of Assets. File state and federal taxes online free   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. File state and federal taxes online free For information about these rules, see Publication 526. File state and federal taxes online free Limit. File state and federal taxes online free   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. File state and federal taxes online free For a discussion of limits on charitable contributions and other information, get Publication 526. File state and federal taxes online free Casualty and theft losses. File state and federal taxes online free   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free The property can be personal use property or income-producing property not connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business. File state and federal taxes online free The property must be located in the United States at the time of the casualty or theft. File state and federal taxes online free You can deduct theft losses only in the year in which you discover the loss. File state and federal taxes online free   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. File state and federal taxes online free The fair market value of property immediately after a theft is considered zero, because you no longer have the property. File state and federal taxes online free   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. File state and federal taxes online free If you do not, you cannot deduct this loss as a casualty or theft loss. File state and federal taxes online free   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. File state and federal taxes online free Losses from personal use property. File state and federal taxes online free    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. File state and federal taxes online free You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. File state and federal taxes online free Losses from income-producing property. File state and federal taxes online free   These losses are not subject to the limitations that apply to personal use property. File state and federal taxes online free Use Section B of Form 4684 to figure your deduction for these losses. File state and federal taxes online free Job expenses and other miscellaneous deductions. File state and federal taxes online free   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. File state and federal taxes online free Generally, the allowable deductions must be related to effectively connected income. File state and federal taxes online free Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). File state and federal taxes online free   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). File state and federal taxes online free For more information on miscellaneous deductions, see the instructions for Form 1040NR. File state and federal taxes online free Travel expenses. File state and federal taxes online free   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. File state and federal taxes online free Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. File state and federal taxes online free You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. File state and federal taxes online free   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. File state and federal taxes online free You cannot deduct travel expenses for other members of your family or party. File state and federal taxes online free Deductible travel expenses. File state and federal taxes online free   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. File state and federal taxes online free , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. File state and federal taxes online free You generally can deduct only 50% of unreimbursed meal expenses. File state and federal taxes online free The standard meal allowance rates for high-cost areas are available at www. File state and federal taxes online free gsa. File state and federal taxes online free gov/perdiem. File state and federal taxes online free The rates for other areas are in Publication 463. File state and federal taxes online free   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). File state and federal taxes online free Expenses allocable to U. File state and federal taxes online free S. File state and federal taxes online free tax-exempt income. File state and federal taxes online free   You cannot deduct an expense, or part of an expense, that is allocable to U. File state and federal taxes online free S. File state and federal taxes online free tax-exempt income, including income exempt by tax treaty. File state and federal taxes online free Example. File state and federal taxes online free Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. File state and federal taxes online free S. File state and federal taxes online free company. File state and federal taxes online free During her stay in the United States, she received a salary of $8,000 from her Polish employer. File state and federal taxes online free She received no other U. File state and federal taxes online free S. File state and federal taxes online free source income. File state and federal taxes online free She spent $3,000 on travel expenses, of which $1,000 were for meals. File state and federal taxes online free None of these expenses were reimbursed. File state and federal taxes online free Under the tax treaty with Poland, $5,000 of her salary is exempt from U. File state and federal taxes online free S. File state and federal taxes online free income tax. File state and federal taxes online free In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). File state and federal taxes online free She must reduce the remaining $2,500 of travel expenses by 62. File state and federal taxes online free 5% ($1,563) because 62. File state and federal taxes online free 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. File state and federal taxes online free She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). File state and federal taxes online free She completes the remaining lines according to the instructions for Schedule A. File state and federal taxes online free More information. File state and federal taxes online free   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. File state and federal taxes online free Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. File state and federal taxes online free Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. File state and federal taxes online free S. File state and federal taxes online free citizens. File state and federal taxes online free The following items are some of the credits you may be able to claim. File state and federal taxes online free Foreign tax credit. File state and federal taxes online free   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. File state and federal taxes online free You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. File state and federal taxes online free To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. File state and federal taxes online free   For more information, get Publication 514, Foreign Tax Credit for Individuals. File state and federal taxes online free Child and dependent care credit. File state and federal taxes online free   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. File state and federal taxes online free Generally, you must be able to claim an exemption for your dependent. File state and federal taxes online free   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. File state and federal taxes online free Credit for the elderly or the disabled. File state and federal taxes online free   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. File state and federal taxes online free For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). File state and federal taxes online free Education credits. File state and federal taxes online free   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. File state and federal taxes online free There are two education credits: the American Opportunity Credit and the lifetime learning credit. File state and federal taxes online free You cannot claim these credits if you are married filing separately. File state and federal taxes online free Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. File state and federal taxes online free For more information, see Publication 970. File state and federal taxes online free Retirement savings contributions credit. File state and federal taxes online free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File state and federal taxes online free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). File state and federal taxes online free Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. File state and federal taxes online free For more information, see Publication 590. File state and federal taxes online free Child tax credit. File state and federal taxes online free   You may be able to take this credit if you have a qualifying child. File state and federal taxes online free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File state and federal taxes online free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File state and federal taxes online free Is a U. File state and federal taxes online free S. File state and federal taxes online free citizen, a U. File state and federal taxes online free S. File state and federal taxes online free national, or a resident alien. File state and federal taxes online free Did not provide over half of his or her own support for 2013. File state and federal taxes online free Lived with you more than half of 2013. File state and federal taxes online free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File state and federal taxes online free Is claimed as a dependent on your return. File state and federal taxes online free An adopted child is always treated as your own child. File state and federal taxes online free An adopted child includes a child lawfully placed with you for legal adoption. File state and federal taxes online free   See your form instructions for additional details. File state and federal taxes online free Adoption credit. File state and federal taxes online free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File state and federal taxes online free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File state and federal taxes online free To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. File state and federal taxes online free Earned income credit. File state and federal taxes online free   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). File state and federal taxes online free If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. File state and federal taxes online free If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. File state and federal taxes online free If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. File state and federal taxes online free You cannot claim the earned income credit if your filing status is married filing separately. File state and federal taxes online free    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. File state and federal taxes online free You cannot claim the credit using an ITIN. File state and federal taxes online free If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. File state and federal taxes online free An example of a federally funded benefit is Medicaid. File state and federal taxes online free If a card has this legend and the individual's immigration status has changed so that the individual is now a U. File state and federal taxes online free S. File state and federal taxes online free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. File state and federal taxes online free Other information. File state and federal taxes online free   There are other eligibility rules that are not discussed here. File state and federal taxes online free For more information, get Publication 596, Earned Income Credit. File state and federal taxes online free Nonresident Aliens You can claim some of the same credits that resident aliens can claim. File state and federal taxes online free You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. File state and federal taxes online free Credits Credits are allowed only if you receive effectively connected income. File state and federal taxes online free You may be able to claim some of the following credits. File state and federal taxes online free Foreign tax credit. File state and federal taxes online free   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. File state and federal taxes online free S. File state and federal taxes online free possession on that income. File state and federal taxes online free   If you do not have foreign source income effectively connected with a U. File state and federal taxes online free S. File state and federal taxes online free trade or business, you cannot claim credits against your U. File state and federal taxes online free S. File state and federal taxes online free tax for taxes paid or accrued to a foreign country or U. File state and federal taxes online free S. File state and federal taxes online free possession. File state and federal taxes online free   You cannot take any credit for taxes imposed by a foreign country or U. File state and federal taxes online free S. File state and federal taxes online free possession on your U. File state and federal taxes online free S. File state and federal taxes online free source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. File state and federal taxes online free   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. File state and federal taxes online free See Publication 514 for more information. File state and federal taxes online free Child and dependent care credit. File state and federal taxes online free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. File state and federal taxes online free Generally, you must be able to claim an exemption for your dependent. File state and federal taxes online free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. File state and federal taxes online free S. File state and federal taxes online free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). File state and federal taxes online free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. File state and federal taxes online free Earned income generally means wages, salaries, and professional fees for personal services performed. File state and federal taxes online free   For more information, get Publication 503. File state and federal taxes online free Education credits. File state and federal taxes online free   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File state and federal taxes online free However, if you are married and choose to file a joint return with a U. File state and federal taxes online free S. File state and federal taxes online free citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. File state and federal taxes online free Retirement savings contributions credit. File state and federal taxes online free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File state and federal taxes online free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. File state and federal taxes online free Use Form 8880 to figure the credit. File state and federal taxes online free For more information, see Publication 590. File state and federal taxes online free Child tax credit. File state and federal taxes online free   You may be able to take this credit if you have a qualifying child. File state and federal taxes online free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File state and federal taxes online free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File state and federal taxes online free Is a U. File state and federal taxes online free S. File state and federal taxes online free citizen, a U. File state and federal taxes online free S. File state and federal taxes online free national, or a resident alien. File state and federal taxes online free Did not provide over half of his or her own support for 2013. File state and federal taxes online free Lived with you more than half of 2013. File state and federal taxes online free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File state and federal taxes online free Is claimed as a dependent on your return. File state and federal taxes online free An adopted child is always treated as your own child. File state and federal taxes online free An adopted child includes a child lawfully placed with you for legal adoption. File state and federal taxes online free   See your form instructions for additional details. File state and federal taxes online free Adoption credit. File state and federal taxes online free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File state and federal taxes online free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File state and federal taxes online free To claim the adoption credit, file Form 8839 with your Form 1040NR. File state and federal taxes online free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. File state and federal taxes online free S. File state and federal taxes online free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). File state and federal taxes online free Credit for prior year minimum tax. File state and federal taxes online free   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. File state and federal taxes online free Earned income credit. File state and federal taxes online free   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. File state and federal taxes online free However, if you are married and choose to file a joint return with a U. File state and federal taxes online free S. File state and federal taxes online free citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. File state and federal taxes online free    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. File state and federal taxes online free You cannot claim the credit using an ITIN. File state and federal taxes online free If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. File state and federal taxes online free An example of a federally funded benefit is Medicaid. File state and federal taxes online free If a card has this legend and the individual's immigration status has changed so that the individual is now a U. File state and federal taxes online free S. File state and federal taxes online free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. File state and federal taxes online free   See Publication 596 for more information on the credit. File state and federal taxes online free Tax Withheld You can claim the tax withheld during the year as a payment against your U. File state and federal taxes online free S. File state and federal taxes online free tax. File state and federal taxes online free You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. File state and federal taxes online free The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. File state and federal taxes online free Withholding from wages. File state and federal taxes online free   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. File state and federal taxes online free S. File state and federal taxes online free income tax liability for the same year. File state and federal taxes online free You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. File state and federal taxes online free Excess social security tax withheld. File state and federal taxes online free   If you have two or more employers, you may be able to claim a credit against your U. File state and federal taxes online free S. File state and federal taxes online free income tax liability for social security tax withheld in excess of the maximum required. File state and federal taxes online free See Social Security and Medicare Taxes in chapter 8 for more information. File state and federal taxes online free Additional Medicare Tax. File state and federal taxes online free   Your employer is responsible for withholding the 0. File state and federal taxes online free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. File state and federal taxes online free If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. File state and federal taxes online free Tax paid on undistributed long-term capital gains. File state and federal taxes online free   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. File state and federal taxes online free You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. File state and federal taxes online free Tax withheld at the source. File state and federal taxes online free   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. File state and federal taxes online free Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. File state and federal taxes online free Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. File state and federal taxes online free Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. File state and federal taxes online free Tax withheld on partnership income. File state and federal taxes online free   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. File state and federal taxes online free The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. File state and federal taxes online free A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. File state and federal taxes online free In this case, the partnership will give you a statement on Form 1042-S. File state and federal taxes online free Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. File state and federal taxes online free Claiming tax withheld on your return. File state and federal taxes online free   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. File state and federal taxes online free The following table lists some of the more common information documents and shows where to find the amount of tax withheld. File state and federal taxes online free Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. File state and federal taxes online free You should file Form 1040 and report all income from sources both in and outside the United States. File state and federal taxes online free However, you can exclude the income discussed in the following paragraphs. File state and federal taxes online free For tax purposes other than reporting income, however, you will be treated as a nonresident alien. File state and federal taxes online free For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. File state and federal taxes online free There are also limits on what deductions and credits are allowed. File state and federal taxes online free See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. File state and federal taxes online free Residents of Puerto Rico. File state and federal taxes online free   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). File state and federal taxes online free   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. File state and federal taxes online free You must also make your first payment of estimated tax by June 15. File state and federal taxes online free You cannot file a joint income tax return or make joint payments of estimated tax. File state and federal taxes online free However, if you are married to a U. File state and federal taxes online free S. File state and federal taxes online free citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. File state and federal taxes online free   If you earn wages subject to withholding, your U. File state and federal taxes online free S. File state and federal taxes online free income tax return is due by April 15. File state and federal taxes online free Your first payment of estimated tax is also due by April 15. File state and federal taxes online free For information on withholding and estimated tax, see chapter 8 . File state and federal taxes online free Residents of American Samoa. File state and federal taxes online free   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. File state and federal taxes online free S. File state and federal taxes online free government or any of its agencies). File state and federal taxes online free An employee of the American Samoan government is not considered an employee of the U. File state and federal taxes online free S. File state and federal taxes online free government or any of its agencies for purposes of the exclusion. File state and federal taxes online free For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. File state and federal taxes online free S. File state and federal taxes online free Possessions. File state and federal taxes online free Prev  Up  Next   Home   More Online Publications