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Filing Tax Return 2012

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Filing Tax Return 2012

Filing tax return 2012 5. Filing tax return 2012   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. Filing tax return 2012 J-1 visa holders. Filing tax return 2012 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. Filing tax return 2012 The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Filing tax return 2012 Resident aliens should get publications, forms, and instructions for U. Filing tax return 2012 S. Filing tax return 2012 citizens, because the information for filing returns for resident aliens is generally the same as for U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 S. Filing tax return 2012 Individual Income Tax Return 1040NR U. Filing tax return 2012 S. Filing tax return 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012 Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Filing tax return 2012 If you have not previously established a fiscal tax year, your tax year is the calendar year. Filing tax return 2012 A calendar year is 12 consecutive months ending on December 31. Filing tax return 2012 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. Filing tax return 2012 S. Filing tax return 2012 resident for any calendar year, you will be treated as a U. Filing tax return 2012 S. Filing tax return 2012 resident for any part of your fiscal year that falls within that calendar year. Filing tax return 2012 Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Filing tax return 2012 For an individual, this is a social security number (SSN). Filing tax return 2012 If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Filing tax return 2012 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. Filing tax return 2012 You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Filing tax return 2012 S. Filing tax return 2012 trade or business at any time during the year, An alien who has a U. Filing tax return 2012 S. Filing tax return 2012 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). Filing tax return 2012 Social security number (SSN). Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 employment. Filing tax return 2012   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. Filing tax return 2012 You can also download Form SS-5 from the SSA's website at www. Filing tax return 2012 socialsecurity. Filing tax return 2012 gov/ssnumber/ss5. Filing tax return 2012 htm. Filing tax return 2012 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. Filing tax return 2012 Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Filing tax return 2012 F-1 and M-1 visa holders. Filing tax return 2012    If you are an F-1 or M-1 student, you must also show your Form I-20. Filing tax return 2012 For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Filing tax return 2012 socialsecurity. Filing tax return 2012 gov/pubs/10181. Filing tax return 2012 html. Filing tax return 2012 J-1 visa holders. Filing tax return 2012   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Filing tax return 2012 For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Filing tax return 2012 socialsecurity. Filing tax return 2012 gov/pubs/10107. Filing tax return 2012 html. Filing tax return 2012 Individual taxpayer identification number (ITIN). Filing tax return 2012   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Filing tax return 2012 For details on how to do so, see Form W-7 and its instructions. Filing tax return 2012 Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Filing tax return 2012 If you already have an ITIN, enter it wherever an SSN is required on your tax return. Filing tax return 2012   An ITIN is for tax use only. Filing tax return 2012 It does not entitle you to social security benefits or change your employment or immigration status under U. Filing tax return 2012 S. Filing tax return 2012 law. Filing tax return 2012   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. Filing tax return 2012 Employer identification number (EIN). Filing tax return 2012   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Filing tax return 2012 To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Filing tax return 2012 Filing Status The amount of your tax depends on your filing status. Filing tax return 2012 Your filing status is important in determining whether you can take certain deductions and credits. Filing tax return 2012 The rules for determining your filing status are different for resident aliens and nonresident aliens. Filing tax return 2012 Resident Aliens Resident aliens can use the same filing statuses available to U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 See your form instructions or Publication 501 for more information on filing status. Filing tax return 2012 Married filing jointly. Filing tax return 2012   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. Filing tax return 2012 Qualifying widow(er). Filing tax return 2012   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. Filing tax return 2012 This applies only if you could have filed a joint return with your spouse for the year your spouse died. Filing tax return 2012 Head of household. Filing tax return 2012   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. Filing tax return 2012 You must be a resident alien for the entire tax year. Filing tax return 2012   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. Filing tax return 2012 Note. Filing tax return 2012   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. Filing tax return 2012 In that case, you will not be entitled to the credit. Filing tax return 2012 See Publication 596 for more information. Filing tax return 2012 Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Filing tax return 2012 If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Filing tax return 2012 Married nonresident alien. Filing tax return 2012   Married nonresident aliens who are not married to U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 Exceptions. Filing tax return 2012   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Filing tax return 2012 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. Filing tax return 2012 S. Filing tax return 2012 national. Filing tax return 2012 See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Filing tax return 2012 U. Filing tax return 2012 S. Filing tax return 2012 national is defined later in this section under Qualifying widow(er) . Filing tax return 2012   A nonresident alien generally cannot file as married filing jointly. Filing tax return 2012 However, a nonresident alien who is married to a U. Filing tax return 2012 S. Filing tax return 2012 citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Filing tax return 2012 For information on these choices, see chapter 1. Filing tax return 2012 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. Filing tax return 2012 Qualifying widow(er). Filing tax return 2012   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. Filing tax return 2012 You were a resident of Canada, Mexico, or South Korea, or a U. Filing tax return 2012 S. Filing tax return 2012 national (defined later). Filing tax return 2012 Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Filing tax return 2012 You have a dependent child living with you. Filing tax return 2012 See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Filing tax return 2012   A U. Filing tax return 2012 S. Filing tax return 2012 national is an individual who, although not a U. Filing tax return 2012 S. Filing tax return 2012 citizen, owes his or her allegiance to the United States. Filing tax return 2012 U. Filing tax return 2012 S. Filing tax return 2012 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Filing tax return 2012 S. Filing tax return 2012 nationals instead of U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 Head of household. Filing tax return 2012   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Filing tax return 2012 However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Filing tax return 2012 S. Filing tax return 2012 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 . Filing tax return 2012 Note. Filing tax return 2012   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. Filing tax return 2012 In that case, your spouse will not be entitled to the credit. Filing tax return 2012 See Publication 596 for more information. Filing tax return 2012 Estates and trusts. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 Special rules for aliens from certain U. Filing tax return 2012 S. Filing tax return 2012 possessions. Filing tax return 2012   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. Filing tax return 2012 Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Filing tax return 2012 For resident aliens, this includes income from sources both within and outside the United States. Filing tax return 2012 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. Filing tax return 2012 S. Filing tax return 2012 sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Filing tax return 2012 Deductions Resident and nonresident aliens can claim similar deductions on their U. Filing tax return 2012 S. Filing tax return 2012 tax returns. Filing tax return 2012 However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 Resident Aliens You can claim the same deductions allowed to U. Filing tax return 2012 S. Filing tax return 2012 citizens if you are a resident alien for the entire tax year. Filing tax return 2012 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. Filing tax return 2012 You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Filing tax return 2012 Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Filing tax return 2012 You generally cannot claim deductions related to income that is not connected with your U. Filing tax return 2012 S. Filing tax return 2012 business activities. Filing tax return 2012 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. Filing tax return 2012 Ordinary and necessary business expenses. Filing tax return 2012   You can deduct all ordinary and necessary expenses in the operation of your U. Filing tax return 2012 S. Filing tax return 2012 trade or business to the extent they relate to income effectively connected with that trade or business. Filing tax return 2012 The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Filing tax return 2012 For information about other business expenses, see Publication 535. Filing tax return 2012 Losses. Filing tax return 2012   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Filing tax return 2012 to the extent that they relate to income that is effectively connected with a trade or business in the United States. Filing tax return 2012 Educator expenses. Filing tax return 2012   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. Filing tax return 2012 For more information, see your tax form instructions. Filing tax return 2012 Individual retirement arrangement (IRA). Filing tax return 2012   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Filing tax return 2012 But you must have taxable compensation effectively connected with a U. Filing tax return 2012 S. Filing tax return 2012 trade or business to do so. Filing tax return 2012 A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Filing tax return 2012 If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Filing tax return 2012 ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Filing tax return 2012 But you can still make contributions to a traditional IRA even if you cannot deduct them. Filing tax return 2012 If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Filing tax return 2012   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Filing tax return 2012 Moving expenses. Filing tax return 2012   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. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 If you had no former job location, the new job location must be at least 50 miles from your former home. Filing tax return 2012   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Filing tax return 2012   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Filing tax return 2012   For more information on the moving expense deduction, see Publication 521. Filing tax return 2012 Reimbursements. Filing tax return 2012   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Filing tax return 2012 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. Filing tax return 2012 For more information, see Publication 521. Filing tax return 2012 Moving expense or travel expense. Filing tax return 2012   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. Filing tax return 2012 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. Filing tax return 2012 Self-employed SEP, SIMPLE, and qualified retirement plans. Filing tax return 2012   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. Filing tax return 2012 To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Filing tax return 2012 Penalty on early withdrawal of savings. Filing tax return 2012   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Filing tax return 2012 Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Filing tax return 2012 However, if the interest income is effectively connected with your U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012 Student loan interest expense. Filing tax return 2012   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. Filing tax return 2012 Generally, you can claim the deduction if all the following requirements are met. Filing tax return 2012 Your filing status is any filing status except married filing separately. Filing tax return 2012 Your modified adjusted gross income is less than $75,000. Filing tax return 2012 No one else is claiming an exemption for you on his or her 2013 tax return. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Filing tax return 2012 The person for whom the expenses were paid or incurred was an eligible student. Filing tax return 2012 Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Filing tax return 2012 For more information, see Publication 970, Tax Benefits for Education. Filing tax return 2012 Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing tax return 2012 S. Filing tax return 2012 tax return. Filing tax return 2012 Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Filing tax return 2012 S. Filing tax return 2012 tax purposes and was not the dependent of another taxpayer. Filing tax return 2012 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. Filing tax return 2012 You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 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. Filing tax return 2012 Get Publication 501 for more information. Filing tax return 2012 Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Filing tax return 2012 See Identification Number, earlier. Filing tax return 2012 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). Filing tax return 2012 You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Filing tax return 2012 Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Filing tax return 2012 See Identification Number, earlier. Filing tax return 2012 Residents of Mexico or Canada or U. Filing tax return 2012 S. Filing tax return 2012 nationals. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 tax purposes and cannot be claimed as the dependent on another U. Filing tax return 2012 S. Filing tax return 2012 taxpayer's return. Filing tax return 2012 In addition, you can claim exemptions for your dependents who meet certain tests. Filing tax return 2012 Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Filing tax return 2012 S. Filing tax return 2012 citizens to determine who is a dependent and for which dependents exemptions can be claimed. Filing tax return 2012 See Publication 501 for these rules. Filing tax return 2012 For purposes of these rules, dependents who are U. Filing tax return 2012 S. Filing tax return 2012 nationals meet the citizenship test discussed in Publication 501. Filing tax return 2012 Residents of South Korea. Filing tax return 2012   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Filing tax return 2012 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. Filing tax return 2012 S. Filing tax return 2012 source gross income effectively connected with a U. Filing tax return 2012 S. Filing tax return 2012 trade or business for the tax year to the alien's entire income from all sources during the tax year. Filing tax return 2012 Example. Filing tax return 2012 Mr. Filing tax return 2012 Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Filing tax return 2012 During the tax year he receives U. Filing tax return 2012 S. Filing tax return 2012 compensation of $18,000. Filing tax return 2012 He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 Thus, his total income for the year is $24,000. Filing tax return 2012 Mr. Filing tax return 2012 Park meets all requirements for claiming exemptions for his spouse and two children. Filing tax return 2012 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. Filing tax return 2012   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. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 taxpayer's return. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 See Publication 501 for these rules. Filing tax return 2012   List your spouse and dependents on line 7c of Form 1040NR. Filing tax return 2012 Enter the total on the appropriate line to the right of line 7c. Filing tax return 2012 Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing tax return 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 Resident Aliens You can claim the same itemized deductions as U. Filing tax return 2012 S. Filing tax return 2012 citizens, using Schedule A of Form 1040. Filing tax return 2012 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. Filing tax return 2012 If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Filing tax return 2012 For further information, see Form 1040 and instructions. Filing tax return 2012 Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 These deductions include state and local income taxes, charitable contributions to U. Filing tax return 2012 S. Filing tax return 2012 organizations, casualty and theft losses, and miscellaneous deductions. Filing tax return 2012 Use Schedule A of Form 1040NR to claim itemized deductions. Filing tax return 2012 If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Filing tax return 2012 If you are claiming any other itemized deduction, you must file Form 1040NR. Filing tax return 2012 Standard deduction. Filing tax return 2012   Nonresident aliens cannot claim the standard deduction. Filing tax return 2012 However, see Students and business apprentices from India , next. Filing tax return 2012 Students and business apprentices from India. Filing tax return 2012   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. Filing tax return 2012 You can claim the standard deduction provided you do not claim itemized deductions. Filing tax return 2012   Use Worksheet 5-1 to figure your standard deduction. Filing tax return 2012 If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Filing tax return 2012 State and local income taxes. Filing tax return 2012   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. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 See Recoveries in Publication 525 for details on how to figure the amount to include in income. Filing tax return 2012 Charitable contributions. Filing tax return 2012   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Filing tax return 2012 Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Filing tax return 2012 Certain organizations that promote national or international amateur sports competition are also qualified organizations. Filing tax return 2012 Foreign organizations. Filing tax return 2012   Contributions made directly to a foreign organization are not deductible. Filing tax return 2012 However, you can deduct contributions to a U. Filing tax return 2012 S. Filing tax return 2012 organization that transfers funds to a charitable foreign organization if the U. Filing tax return 2012 S. Filing tax return 2012 organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Filing tax return 2012 S. Filing tax return 2012 organization. Filing tax return 2012   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Filing tax return 2012 Worksheet 5-1. Filing tax return 2012 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Filing tax return 2012 If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Filing tax return 2012 You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Filing tax return 2012 1 Enter the amount shown below for your filing status. Filing tax return 2012           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Filing tax return 2012           2 Can you be claimed as a dependent on someone else's U. Filing tax return 2012 S. Filing tax return 2012 income tax return?  No. Filing tax return 2012 Enter the amount from line 1 on line 4. Filing tax return 2012 Skip line 3 and go to line 5. Filing tax return 2012   Yes. Filing tax return 2012 Go to line 3. Filing tax return 2012         3 Is your earned income* more than $650?           Yes. Filing tax return 2012 Add $350 to your earned income. Filing tax return 2012 Enter the total. Filing tax return 2012           No. Filing tax return 2012 Enter $1,000 3. Filing tax return 2012       4 Enter the smaller of line 1 or line 3 4. Filing tax return 2012   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Filing tax return 2012 If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Filing tax return 2012 Otherwise, enter -0- 5. Filing tax return 2012   6 Add lines 4 and 5. Filing tax return 2012 Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Filing tax return 2012 Print “Standard Deduction Allowed Under U. Filing tax return 2012 S. Filing tax return 2012 –India Income Tax Treaty” in the space to the left of these lines. Filing tax return 2012 This is your standard deduction for 2013. Filing tax return 2012 6. Filing tax return 2012   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Filing tax return 2012 It also includes any amount received as a scholarship that you must include in your income. Filing tax return 2012 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). Filing tax return 2012 Contributions from which you benefit. Filing tax return 2012   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. Filing tax return 2012   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. Filing tax return 2012 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Filing tax return 2012 Cash contributions. Filing tax return 2012   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. Filing tax return 2012 The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Filing tax return 2012   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). Filing tax return 2012 If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Filing tax return 2012 Noncash contributions. Filing tax return 2012   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Filing tax return 2012 See Publication 526 for details. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Filing tax return 2012 If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Filing tax return 2012 You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Filing tax return 2012 See Form 8283 and its instructions for details. Filing tax return 2012 Contributions of appreciated property. Filing tax return 2012   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. Filing tax return 2012 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. Filing tax return 2012 Your basis in the property is generally what you paid for it. Filing tax return 2012 If you need more information about basis, get Publication 551, Basis of Assets. Filing tax return 2012   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Filing tax return 2012 For information about these rules, see Publication 526. Filing tax return 2012 Limit. Filing tax return 2012   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. Filing tax return 2012 For a discussion of limits on charitable contributions and other information, get Publication 526. Filing tax return 2012 Casualty and theft losses. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 The property can be personal use property or income-producing property not connected with a U. Filing tax return 2012 S. Filing tax return 2012 trade or business. Filing tax return 2012 The property must be located in the United States at the time of the casualty or theft. Filing tax return 2012 You can deduct theft losses only in the year in which you discover the loss. Filing tax return 2012   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. Filing tax return 2012 The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Filing tax return 2012   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Filing tax return 2012 If you do not, you cannot deduct this loss as a casualty or theft loss. Filing tax return 2012   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Filing tax return 2012 Losses from personal use property. Filing tax return 2012    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Filing tax return 2012 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. Filing tax return 2012 Losses from income-producing property. Filing tax return 2012   These losses are not subject to the limitations that apply to personal use property. Filing tax return 2012 Use Section B of Form 4684 to figure your deduction for these losses. Filing tax return 2012 Job expenses and other miscellaneous deductions. Filing tax return 2012   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Filing tax return 2012 Generally, the allowable deductions must be related to effectively connected income. Filing tax return 2012 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). Filing tax return 2012   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Filing tax return 2012 For more information on miscellaneous deductions, see the instructions for Form 1040NR. Filing tax return 2012 Travel expenses. Filing tax return 2012   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012   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. Filing tax return 2012 You cannot deduct travel expenses for other members of your family or party. Filing tax return 2012 Deductible travel expenses. Filing tax return 2012   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Filing tax return 2012 , 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. Filing tax return 2012 You generally can deduct only 50% of unreimbursed meal expenses. Filing tax return 2012 The standard meal allowance rates for high-cost areas are available at www. Filing tax return 2012 gsa. Filing tax return 2012 gov/perdiem. Filing tax return 2012 The rates for other areas are in Publication 463. Filing tax return 2012   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Filing tax return 2012 Expenses allocable to U. Filing tax return 2012 S. Filing tax return 2012 tax-exempt income. Filing tax return 2012   You cannot deduct an expense, or part of an expense, that is allocable to U. Filing tax return 2012 S. Filing tax return 2012 tax-exempt income, including income exempt by tax treaty. Filing tax return 2012 Example. Filing tax return 2012 Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Filing tax return 2012 S. Filing tax return 2012 company. Filing tax return 2012 During her stay in the United States, she received a salary of $8,000 from her Polish employer. Filing tax return 2012 She received no other U. Filing tax return 2012 S. Filing tax return 2012 source income. Filing tax return 2012 She spent $3,000 on travel expenses, of which $1,000 were for meals. Filing tax return 2012 None of these expenses were reimbursed. Filing tax return 2012 Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Filing tax return 2012 S. Filing tax return 2012 income tax. Filing tax return 2012 In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Filing tax return 2012 She must reduce the remaining $2,500 of travel expenses by 62. Filing tax return 2012 5% ($1,563) because 62. Filing tax return 2012 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Filing tax return 2012 She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Filing tax return 2012 She completes the remaining lines according to the instructions for Schedule A. Filing tax return 2012 More information. Filing tax return 2012   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Filing tax return 2012 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. Filing tax return 2012 Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Filing tax return 2012 S. Filing tax return 2012 citizens. Filing tax return 2012 The following items are some of the credits you may be able to claim. Filing tax return 2012 Foreign tax credit. Filing tax return 2012   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Filing tax return 2012 You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Filing tax return 2012 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. Filing tax return 2012   For more information, get Publication 514, Foreign Tax Credit for Individuals. Filing tax return 2012 Child and dependent care credit. Filing tax return 2012   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. Filing tax return 2012 Generally, you must be able to claim an exemption for your dependent. Filing tax return 2012   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Filing tax return 2012 Credit for the elderly or the disabled. Filing tax return 2012   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Filing tax return 2012 For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Filing tax return 2012 Education credits. Filing tax return 2012   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Filing tax return 2012 There are two education credits: the American Opportunity Credit and the lifetime learning credit. Filing tax return 2012 You cannot claim these credits if you are married filing separately. Filing tax return 2012 Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Filing tax return 2012 For more information, see Publication 970. Filing tax return 2012 Retirement savings contributions credit. Filing tax return 2012   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. Filing tax return 2012 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). Filing tax return 2012 Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Filing tax return 2012 For more information, see Publication 590. Filing tax return 2012 Child tax credit. Filing tax return 2012   You may be able to take this credit if you have a qualifying child. Filing tax return 2012   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Filing tax return 2012 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). Filing tax return 2012 Is a U. Filing tax return 2012 S. Filing tax return 2012 citizen, a U. Filing tax return 2012 S. Filing tax return 2012 national, or a resident alien. Filing tax return 2012 Did not provide over half of his or her own support for 2013. Filing tax return 2012 Lived with you more than half of 2013. Filing tax return 2012 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Filing tax return 2012 Is claimed as a dependent on your return. Filing tax return 2012 An adopted child is always treated as your own child. Filing tax return 2012 An adopted child includes a child lawfully placed with you for legal adoption. Filing tax return 2012   See your form instructions for additional details. Filing tax return 2012 Adoption credit. Filing tax return 2012   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Filing tax return 2012 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Filing tax return 2012 To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Filing tax return 2012 Earned income credit. Filing tax return 2012   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). Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 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. Filing tax return 2012 You cannot claim the earned income credit if your filing status is married filing separately. Filing tax return 2012    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Filing tax return 2012 You cannot claim the credit using an ITIN. Filing tax return 2012 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. Filing tax return 2012 An example of a federally funded benefit is Medicaid. Filing tax return 2012 If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Filing tax return 2012 S. Filing tax return 2012 citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Filing tax return 2012 Other information. Filing tax return 2012   There are other eligibility rules that are not discussed here. Filing tax return 2012 For more information, get Publication 596, Earned Income Credit. Filing tax return 2012 Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Filing tax return 2012 You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Filing tax return 2012 Credits Credits are allowed only if you receive effectively connected income. Filing tax return 2012 You may be able to claim some of the following credits. Filing tax return 2012 Foreign tax credit. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 possession on that income. Filing tax return 2012   If you do not have foreign source income effectively connected with a U. Filing tax return 2012 S. Filing tax return 2012 trade or business, you cannot claim credits against your U. Filing tax return 2012 S. Filing tax return 2012 tax for taxes paid or accrued to a foreign country or U. Filing tax return 2012 S. Filing tax return 2012 possession. Filing tax return 2012   You cannot take any credit for taxes imposed by a foreign country or U. Filing tax return 2012 S. Filing tax return 2012 possession on your U. Filing tax return 2012 S. Filing tax return 2012 source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Filing tax return 2012   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Filing tax return 2012 See Publication 514 for more information. Filing tax return 2012 Child and dependent care credit. Filing tax return 2012   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. Filing tax return 2012 Generally, you must be able to claim an exemption for your dependent. Filing tax return 2012   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Filing tax return 2012 S. Filing tax return 2012 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). Filing tax return 2012   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. Filing tax return 2012 Earned income generally means wages, salaries, and professional fees for personal services performed. Filing tax return 2012   For more information, get Publication 503. Filing tax return 2012 Education credits. Filing tax return 2012   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing tax return 2012 However, if you are married and choose to file a joint return with a U. Filing tax return 2012 S. Filing tax return 2012 citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Filing tax return 2012 Retirement savings contributions credit. Filing tax return 2012   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. Filing tax return 2012 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. Filing tax return 2012 Use Form 8880 to figure the credit. Filing tax return 2012 For more information, see Publication 590. Filing tax return 2012 Child tax credit. Filing tax return 2012   You may be able to take this credit if you have a qualifying child. Filing tax return 2012   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Filing tax return 2012 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). Filing tax return 2012 Is a U. Filing tax return 2012 S. Filing tax return 2012 citizen, a U. Filing tax return 2012 S. Filing tax return 2012 national, or a resident alien. Filing tax return 2012 Did not provide over half of his or her own support for 2013. Filing tax return 2012 Lived with you more than half of 2013. Filing tax return 2012 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Filing tax return 2012 Is claimed as a dependent on your return. Filing tax return 2012 An adopted child is always treated as your own child. Filing tax return 2012 An adopted child includes a child lawfully placed with you for legal adoption. Filing tax return 2012   See your form instructions for additional details. Filing tax return 2012 Adoption credit. Filing tax return 2012   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Filing tax return 2012 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Filing tax return 2012 To claim the adoption credit, file Form 8839 with your Form 1040NR. Filing tax return 2012   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Filing tax return 2012 S. Filing tax return 2012 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). Filing tax return 2012 Credit for prior year minimum tax. Filing tax return 2012   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. Filing tax return 2012 Earned income credit. Filing tax return 2012   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Filing tax return 2012 However, if you are married and choose to file a joint return with a U. Filing tax return 2012 S. Filing tax return 2012 citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Filing tax return 2012    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Filing tax return 2012 You cannot claim the credit using an ITIN. Filing tax return 2012 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. Filing tax return 2012 An example of a federally funded benefit is Medicaid. Filing tax return 2012 If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Filing tax return 2012 S. Filing tax return 2012 citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Filing tax return 2012   See Publication 596 for more information on the credit. Filing tax return 2012 Tax Withheld You can claim the tax withheld during the year as a payment against your U. Filing tax return 2012 S. Filing tax return 2012 tax. Filing tax return 2012 You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Filing tax return 2012 The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Filing tax return 2012 Withholding from wages. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 income tax liability for the same year. Filing tax return 2012 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. Filing tax return 2012 Excess social security tax withheld. Filing tax return 2012   If you have two or more employers, you may be able to claim a credit against your U. Filing tax return 2012 S. Filing tax return 2012 income tax liability for social security tax withheld in excess of the maximum required. Filing tax return 2012 See Social Security and Medicare Taxes in chapter 8 for more information. Filing tax return 2012 Additional Medicare Tax. Filing tax return 2012   Your employer is responsible for withholding the 0. Filing tax return 2012 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Filing tax return 2012 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. Filing tax return 2012 Tax paid on undistributed long-term capital gains. Filing tax return 2012   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. Filing tax return 2012 You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Filing tax return 2012 Tax withheld at the source. Filing tax return 2012   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. Filing tax return 2012 Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Filing tax return 2012 Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Filing tax return 2012 Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Filing tax return 2012 Tax withheld on partnership income. Filing tax return 2012   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. Filing tax return 2012 The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Filing tax return 2012 A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Filing tax return 2012 In this case, the partnership will give you a statement on Form 1042-S. Filing tax return 2012 Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Filing tax return 2012 Claiming tax withheld on your return. Filing tax return 2012   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Filing tax return 2012 The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Filing tax return 2012 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. Filing tax return 2012 You should file Form 1040 and report all income from sources both in and outside the United States. Filing tax return 2012 However, you can exclude the income discussed in the following paragraphs. Filing tax return 2012 For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Filing tax return 2012 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. Filing tax return 2012 There are also limits on what deductions and credits are allowed. Filing tax return 2012 See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Filing tax return 2012 Residents of Puerto Rico. Filing tax return 2012   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). Filing tax return 2012   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. Filing tax return 2012 You must also make your first payment of estimated tax by June 15. Filing tax return 2012 You cannot file a joint income tax return or make joint payments of estimated tax. Filing tax return 2012 However, if you are married to a U. Filing tax return 2012 S. Filing tax return 2012 citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Filing tax return 2012   If you earn wages subject to withholding, your U. Filing tax return 2012 S. Filing tax return 2012 income tax return is due by April 15. Filing tax return 2012 Your first payment of estimated tax is also due by April 15. Filing tax return 2012 For information on withholding and estimated tax, see chapter 8 . Filing tax return 2012 Residents of American Samoa. Filing tax return 2012   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. Filing tax return 2012 S. Filing tax return 2012 government or any of its agencies). Filing tax return 2012 An employee of the American Samoan government is not considered an employee of the U. Filing tax return 2012 S. Filing tax return 2012 government or any of its agencies for purposes of the exclusion. Filing tax return 2012 For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Filing tax return 2012 S. Filing tax return 2012 Possessions. Filing tax return 2012 Prev  Up  Next   Home   More Online Publications
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Questions and Answers on the Individual Shared Responsibility Provision


Basic Information

1. What is the individual shared responsibility provision?

Under the Affordable Care Act, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

2. Who is subject to the individual shared responsibility provision?

The provision applies to individuals of all ages, including children. The adult or married couple who can claim a child or another individual as a dependent for federal income tax purposes is responsible for making the payment if the dependent does not have coverage or an exemption.

3. When does the individual shared responsibility provision go into effect?

The provision goes into effect on Jan. 1, 2014. It applies to each month in the calendar year. 

4.  Is transition relief available in certain circumstances?

Yes. Notice 2013-42, published on June 26, 2013, provides transition relief from the shared responsibility payment for individuals who are eligible to enroll in eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014 (2013-2014 plan year). The transition relief applies to an employee, or an individual having a relationship to the employee. The transition relief begins in January 2014 and continues through the month in which the 2013-2014 plan year ends.

In addition, Notice 2014-10, published on Jan. 23, 2014, provides transition relief for individuals covered under certain limited-benefit government-sponsored programs. Coverage under these programs is not minimum essential coverage unless it is designated as such by the Department of Health and Human Services. Under Notice 2014-10, individuals who have coverage under these government-sponsored programs will not be held liable for the shared responsibility payment for months in 2014 when they have that coverage. The specific government-sponsored programs are optional family planning coverage of family services under title XIX of the Social Security Act, optional coverage of tuberculosis-related services under title XIX of the Social Security Act, coverage of pregnancy-related services under title XIX of the Social Security Act, coverage limited to treatment of emergency medical conditions (in accordance with section 1611(b)(12)(A) of title 8 of the United States Code) under title XIX of the Social Security Act, coverage for medically needy individuals under title XIX of the Social Security Act, coverage authorized under section 1115(a)(2) of the Social Security Act, limited-benefit TRICARE coverage of space available care provided under chapter 55 of title 10 of the United States Code and limited-benefit TRICARE coverage of line of duty care under chapter 55 of title 10 of the United States Code.  

5. What counts as minimum essential coverage?

Minimum essential coverage includes the following:

  • Employer-sponsored coverage, including self-insured plans, COBRA coverage and retiree coverage
  • Coverage purchased in the individual market, including a qualified health plan offered by the Health Insurance Marketplace 
  • Medicare Part A coverage and Medicare Advantage plans
  • Most Medicaid coverage
  • Children's Health Insurance Program (CHIP) coverage
  • Certain types of veterans health coverage administered by the Veterans Administration
  • Most types of TRICARE coverage under chapter 55 of title 10 of the United States Code
  • Coverage provided to Peace Corps volunteers
  • Coverage under the Nonappropriated Fund Health Benefit Program
  • Refugee Medical Assistance supported by the Administration for Children and Families
  • Self-funded health coverage offered to students by universities for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these programs may apply to HHS to be recognized as minimum essential coverage)
  • State high risk pools for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these program may apply to HHS to be recognized as minimum essential coverage)
  • Other coverage recognized by the Secretary of HHS as minimum essential coverage

Minimum essential coverage does not include coverage providing only limited benefits, such as the following:

  • Coverage consisting solely of excepted benefits, such as:
    • Stand-alone vision care or dental care
    • Workers' compensation
    • Accident or disability policies
  • Medicaid providing only family planning services
  • Medicaid providing only tuberculosis-related services
  • Medicaid providing only coverage limited to treatment of emergency medical conditions
  •  Pregnancy-related Medicaid coverage*
  • Medicaid coverage for the medically needy*
  • Section 1115 Medicaid demonstration projects*
  • Space available TRICARE coverage provided under chapter 55 of title 10 of the United States Code for individuals who are not eligible for TRICARE coverage for health care services from private sector providers*
  • Line of duty TRICARE coverage provided under chapter 55 of title 10 of the United States Code*

* These categories of coverage are generally not minimum essential coverage. However, to the extent that certain programs within these categories provide comprehensive coverage, the Secretary of HHS may recognize these programs as minimum essential coverage in the future. The IRS in Notice 2014-10 announced relief from the shared responsibility payment for months in 2014 in which individuals are covered under any of these programs to the extent that they are not minimum essential coverage. Information will be made available later about how the income tax return will take account of coverage under one of these programs. 

6. What are the statutory exemptions from the requirement to obtain minimum essential coverage?

  1. Religious conscience. You are a member of a religious sect that is recognized as conscientiously opposed to accepting any insurance benefits. The Social Security Administration administers the process for recognizing these sects according to the criteria in the law.
  2. Health care sharing ministry. You are a member of a recognized health care sharing ministry.
  3. Indian tribes. You are (1) a member of a federally recognized Indian tribe or (2) an individual eligible for services through an Indian care provider.
  4. Income below the income tax return filing requirement. Your income is below the minimum threshold for filing a tax return. The requirement to file a federal tax return depends on your filing status, age and types and amounts of income. To find out if you are required to file a federal tax return, use the IRS Interactive Tax Assistant (ITA).
  5. Short coverage gap. You went without coverage for less than three consecutive months during the year. For more information, see question 22.
  6. Hardship. You have suffered a hardship that makes you unable to obtain coverage, as defined in final regulations issued by the Department of Health and Human Services. See question 21 for more information on claiming hardship exemptions..
  7. Affordability. You can’t afford coverage because the minimum amount you must pay for the premiums is more than eight percent of your household income.
  8. Incarceration. You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges against you.
  9. Not lawfully present. You are not a U.S. citizen, a U.S. national or an alien lawfully present in the U.S.

7. What do I need to do if I want to be sure I have minimum essential coverage or an exemption for 2014?

The vast majority of coverage that people have today counts as minimum essential coverage. For those who do not have coverage, who anticipate discontinuing the coverage they have currently, or who want to explore whether more affordable options are available, the Health Insurance Marketplace is open in every state and the District of Columbia. The Marketplace helps individuals compare available coverage options, assess their eligibility for financial assistance and find minimum essential coverage that fits their budget.

For those seeking an exemption from the individual responsibility provision, the Marketplace is able to provide certificates of exemption for many of the exemption categories. HHS has issued final regulations on how the Health Insurance Marketplace grants these exemptions. Individuals will also be able to claim certain exemptions for 2014 when they file their federal income tax returns in 2015. Individuals who are not required to file a federal income tax return because their gross income falls below the return filing threshold do not need to take any further action to secure an exemption. See question 21 for further information on how to claim an exemption.

For more information about the Marketplace, visit the Health Insurance Marketplace website. For more information about financial assistance, see our Questions and Answers on the premium tax credit.

8. Is more detailed information available about the individual shared responsibility provision?

Yes. The Treasury Department and the IRS have issued final regulations on the new individual shared responsibility provision, and the IRS has created an individual shared responsibility page. In addition, the Treasury Department and the IRS have issued proposed regulations, which provide guidance on additional issues that were identified in the preamble to the final regulations. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the Department of Health and Human Services and in a Shared Responsibility Provision Question and Answer issued by the Centers for Medicare & Medicaid Services

Who is Affected?

9. Are children subject to the individual shared responsibility provision?

Yes. Each child must have minimum essential coverage or qualify for an exemption for each month in the calendar year. Otherwise, the adult or married couple who can claim the child as a dependent for federal income tax purposes will generally owe a shared responsibility payment for the child..

10. Are senior citizens subject to the individual shared responsibility provision?

Yes. Senior citizens must have minimum essential coverage or qualify for an exemption for each month in a calendar year. Both Medicare Part A and Medicare Part C (also known as Medicare Advantage) qualify as minimum essential coverage.  

11. Are all individuals living in the United States subject to the individual shared responsibility provision?

All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. Foreign nationals who live in the United States for a short enough period that they do not become resident aliens for federal income tax purposes are not subject to the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal income tax purposes.

12. Are US citizens living abroad subject to the individual shared responsibility provision?

Yes. However, U.S. citizens who are not physically present in the United States for at least 330 full days within a 12-month period are treated as having minimum essential coverage for that 12-month period. In addition, U.S. citizens who are bona fide residents of a foreign country (or countries) for an entire taxable year are treated as having minimum essential coverage for that year. In general, these are individuals who qualify for a foreign earned income exclusion under section 911 of the Internal Revenue Code. Individuals may qualify for this rule even if they cannot use the exclusion for all of their foreign earned income because, for example, they are employees of the United States. Individuals that qualify for this rule need take no further action to comply with the individual shared responsibility provision during the months when they qualify. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for further information on the foreign earned income exclusion.  

U.S. citizens who meet neither the physical presence nor residency requirements will need to maintain minimum essential coverage, qualify for an exemption or make a shared responsibility payment for each month of the year. For this purpose, minimum essential coverage includes a group health plan provided by an overseas employer. One exemption that may be particularly relevant to U.S. citizens living abroad for a small part of a year is the exemption for a short coverage gap. This exemption provides that no shared responsibility payment will be due for a once-per-year gap in coverage that lasts less than three months.  

13. Are residents of the territories subject to the individual shared responsibility provision?

All bona fide residents of the United States territories are treated by law as having minimum essential coverage. They are not required to take any action to comply with the individual shared responsibility provision.

Minimum Essential Coverage

14. If I receive my coverage from my spouse’s employer, will I have minimum essential coverage?

Yes. Employer-sponsored coverage is generally minimum essential coverage. (See question 5 for information on specialized types of coverage that are not minimum essential coverage.) If an employee enrolls in employer-sponsored coverage that provides minimum value for himself and his family, the employee and all of the covered family members have minimum essential coverage.

15. Do my spouse and dependent children have to be covered under the same policy or plan that covers me?

No. You, your spouse and your dependent children do not have to be covered under the same policy or plan. However, you, your spouse and each dependent child for whom you may claim a personal exemption on your federal income tax return must have minimum essential coverage or qualify for an exemption, or you will owe a shared responsibility payment when you file a return.

16. My employer tells me that our company’s health plan is “grandfathered.” Does my employer’s plan provide minimum essential coverage?

Yes. Grandfathered group health plans provide minimum essential coverage.

17. I am a retiree, and I am too young to be eligible for Medicare. I receive my health coverage through a retiree plan made available by my former employer. Is the retiree plan minimum essential coverage?

Yes. Retiree health plans are generally minimum essential coverage.

18. I work for a local government that provides me with health coverage. Is my coverage minimum essential coverage?

Yes. Employer-sponsored coverage is minimum essential coverage regardless of whether the employer is a governmental, nonprofit or for-profit entity.

19. Do I have to be covered for an entire calendar month to avoid the shared responsibility payment liability for not having minimum essential coverage for that month?

No. You will be treated as having minimum essential coverage for a month as long as you have coverage for at least one day during that month.

20. If I change health coverage during the year and end up with a gap when I am not covered, will I owe a payment?

Individuals are treated as having minimum essential coverage for a calendar month if they have coverage for at least one day during that month. Additionally, as long as the gap in coverage is less than three months, you may qualify for an exemption and not owe a payment. See question 22 for more information on the exemption for a short coverage gap.

Exemptions

21. If I think I qualify for an exemption, how do I obtain it?

It depends upon the exemption for which you qualify.

  • The religious conscience exemption and most hardship exemptions are available only by going to the Health Insurance Marketplace and applying for an exemption certificate. Information on obtaining these exemptions is available in final rules issued by the Department of Health and Human Services.
  • The exemptions for members of federally recognized Indian tribes, members of health care sharing ministries and individuals who are incarcerated are available either by going to a Marketplace or Exchange and applying for an exemption certificate or by claiming the exemption as part of filing a federal income tax return.
  • The exemptions for lack of affordable coverage, a short coverage gap, certain hardships, household income below the filing threshold and individuals who are not lawfully present in the United States may be claimed only as part of filing a federal income tax return.

22. What qualifies as a short coverage gap?

In general, a gap in coverage that lasts less than three months qualifies as a short coverage gap. If an individual has more than one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.

23. If my income is so low that I am not required to file a federal income tax return, do I need to do anything special to claim an exemption from the individual shared responsibility provision?

No. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.

24. If I am exempt from the shared responsibility payment, can I still be eligible for the premium tax credit?

In many cases, yes, but it depends upon the exemption. If you are exempt because you are incarcerated or because you are not lawfully present in the United States, you are not eligible to enroll in a qualified health plan through the Marketplace and therefore cannot claim a premium tax credit. However, individuals with other types of exemptions may obtain coverage through the Marketplace and claim a premium tax credit if they otherwise qualify for the credit.

Reporting Coverage or Exemptions or Making Payments

25. Will I have to do something on my federal income tax return to show that I had coverage or an exemption?

The individual shared responsibility provision goes into effect in 2014. You will not have to account for coverage or exemptions or to make any payments until you file your 2014 federal income tax return in 2015. Information will be made available later about how the income tax return will take account of coverage and exemptions. Insurers will be required to provide everyone that they cover each year with information that will help them demonstrate they had coverage beginning with the 2015 tax year.

26. What happens if I do not have minimum essential coverage or an exemption, and I cannot afford to make the shared responsibility payment when filing my tax return?

The IRS routinely works with taxpayers who owe amounts they cannot afford to pay. The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. However, if you owe a shared responsibility payment, the IRS may offset that liability against any tax refund that may be due to you.

Page Last Reviewed or Updated: 25-Mar-2014

The Filing Tax Return 2012

Filing tax return 2012 Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Filing tax return 2012 This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Filing tax return 2012 The chapters are divided into separate sections based on when the changes take effect. Filing tax return 2012 For example, this publication covers the following topics. Filing tax return 2012 Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Filing tax return 2012 New deduction available for educator expenses. Filing tax return 2012 Limit on the use of the non-accrual experience method of accounting. Filing tax return 2012 Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Filing tax return 2012 Extension of the welfare-to-work credit and work opportunity credit. Filing tax return 2012 New 5-year carryback rule for net operating losses (NOLs). Filing tax return 2012 See the discussion of each topic for more information. Filing tax return 2012 Certain changes had a major effect on two of the publications we issued for 2001. Filing tax return 2012 We published supplements to those two publications and they have been included in this publication as follows. Filing tax return 2012 Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Filing tax return 2012 This discusses the increase in the amount of depreciation deduction for certain automobiles. Filing tax return 2012 Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Filing tax return 2012 This discusses the special depreciation allowance for property acquired after September 10, 2001. Filing tax return 2012 Adjusting your withholding or estimated tax payments for 2002. Filing tax return 2012   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Filing tax return 2012 If your tax will decrease, you can get the benefit of lower taxes throughout the year. Filing tax return 2012 If you will owe more tax, you can avoid a penalty when you file your tax return. Filing tax return 2012   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Filing tax return 2012 See chapter 6 for information on ordering forms and publications. Filing tax return 2012 To adjust your. Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 Get Form. Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 And Publication. Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Filing tax return 2012   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing tax return 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing tax return 2012 You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Filing tax return 2012 Comments and suggestions. Filing tax return 2012   We welcome your comments about this publication. Filing tax return 2012   You can e-mail us while visiting our web site at www. Filing tax return 2012 irs. Filing tax return 2012 gov. Filing tax return 2012   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Filing tax return 2012 NW Washington, DC 20224   We respond to many letters by telephone. Filing tax return 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing tax return 2012 Prev  Up  Next   Home   More Online Publications