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Filing Taxes As A Student

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Filing Taxes As A Student

Filing taxes as a student Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Filing taxes as a student They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Filing taxes as a student Chapter 36 discusses the earned income credit. Filing taxes as a student Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Filing taxes as a student Table of Contents 30. Filing taxes as a student   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Filing taxes as a student   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Filing taxes as a student Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Filing taxes as a student Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Filing taxes as a student Figuring the Child's Tax (Form 8615, Part III) 32. Filing taxes as a student   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Filing taxes as a student Employment Taxes for Household Employers 33. Filing taxes as a student   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Filing taxes as a student   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Filing taxes as a student   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Filing taxes as a student   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Filing taxes as a student Rules for EveryoneRule 1. Filing taxes as a student Your AGI Must Be Less Than: Rule 2. Filing taxes as a student You Must Have a Valid Social Security Number (SSN) Rule 3. Filing taxes as a student Your Filing Status Cannot Be Married Filing Separately Rule 4. Filing taxes as a student You Must Be a U. Filing taxes as a student S. Filing taxes as a student Citizen or Resident Alien All Year Rule 5. Filing taxes as a student You Cannot File Form 2555 or Form 2555-EZ Rule 6. Filing taxes as a student Your Investment Income Must Be $3,300 or Less Rule 7. Filing taxes as a student You Must Have Earned Income Part B. Filing taxes as a student Rules If You Have a Qualifying ChildRule 8. Filing taxes as a student Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Filing taxes as a student Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Filing taxes as a student You Cannot Be a Qualifying Child of Another Taxpayer Part C. Filing taxes as a student Rules If You Do Not Have a Qualifying ChildRule 11. Filing taxes as a student You Must Be at Least Age 25 but Under Age 65 Rule 12. Filing taxes as a student You Cannot Be the Dependent of Another Person Rule 13. Filing taxes as a student You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Filing taxes as a student You Must Have Lived in the United States More Than Half of the Year Part D. Filing taxes as a student Figuring and Claiming the EICRule 15. Filing taxes as a student Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Filing taxes as a student John and Janet Smith (Form 1040A) Example 2. Filing taxes as a student Kelly Green (Form 1040EZ) 37. Filing taxes as a student   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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Understanding Your CP210/CP220 Notice

We made change(s) for the tax year specified on the notice.


What you need to do

  • Read your notice carefully - it explains the changes we made to your tax account.
  • If you agree, make your payment (if you have a balance) by your due date. Go to the payments page to find out more about your payment options.
  • If you disagree, contact us at the toll-free number on the top right corner of your notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to


Answers to Common Questions

Q. The notice says "Based on the information you provided, we changed your 200X Form XXXX to correct your...", but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?

A. Please contact us at the number listed on the top right corner of your notice for specific information about your tax return. 

Q. What do I say when I call the IRS?

A. Mention that you received a CP210 or CP 220 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. 

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice. 

Q. What happens if I can't pay the full amount I owe?

A. See if you may be able to set up a payment plan through our Online Payment Agreement Application

Q. Am I charged interest on the money I owe?

A. If you don't full pay the amount you owe by the date on your notice, interest will accrue on the unpaid balance after that date. 

Q. Will I receive a penalty if I can't pay the full amount?

A. Yes, you'll receive a late payment penalty if you did not pay the tax in full. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. 

Q. What if I'm due a refund and haven't received it within 2-3 weeks?

A. If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice. 

Q. Will I receive information about the interest that I need to report on my next tax return?

A. If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return. 

Q. What if I need to make another correction to my account?

A. You'll need to file an amended return. 

Q. What if I have tried to get answers and after contacting IRS several times have not been successful?

A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059. 

Q. What if I think I’m a victim of identity theft?

A. Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

  • Consider filing your taxes electronically in the future if you did not file this return electronically. Filing online can help you avoid mistakes. Learn more about e-file.

 

 

Page Last Reviewed or Updated: 27-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Filing Taxes As A Student

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