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Filing Your State Taxes Free

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Filing Your State Taxes Free

Filing your state taxes free 3. Filing your state taxes free   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Filing your state taxes free Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Filing your state taxes free An exclusion from gross income is generally income you receive that is not included in your U. Filing your state taxes free S. Filing your state taxes free income and is not subject to U. Filing your state taxes free S. Filing your state taxes free tax. Filing your state taxes free This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Filing your state taxes free Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Filing your state taxes free Useful Items - You may want to see: Publication 54 Tax Guide for U. Filing your state taxes free S. Filing your state taxes free Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Filing your state taxes free Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Filing your state taxes free Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Filing your state taxes free The exclusion is $97,600 in 2013. Filing your state taxes free In addition, you may be able to exclude or deduct certain foreign housing amounts. Filing your state taxes free You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Filing your state taxes free For more information, see Publication 54. Filing your state taxes free Foreign country. Filing your state taxes free    A foreign country is any territory under the sovereignty of a government other than that of the United States. Filing your state taxes free   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Filing your state taxes free It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Filing your state taxes free   The term “foreign country” does not include U. Filing your state taxes free S. Filing your state taxes free possessions or territories. Filing your state taxes free It does not include the Antarctic region. Filing your state taxes free Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Filing your state taxes free Interest Income Interest income that is not connected with a U. Filing your state taxes free S. Filing your state taxes free trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Filing your state taxes free State and local government obligations. Filing your state taxes free   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Filing your state taxes free S. Filing your state taxes free possession, generally is not included in income. Filing your state taxes free However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Filing your state taxes free Portfolio interest. Filing your state taxes free   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Filing your state taxes free To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Filing your state taxes free Note. Filing your state taxes free For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Filing your state taxes free Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Filing your state taxes free Obligations in registered form. Filing your state taxes free   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Filing your state taxes free   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Filing your state taxes free   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Filing your state taxes free For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Filing your state taxes free Obligations not in registered form. Filing your state taxes free    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Filing your state taxes free A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Filing your state taxes free   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Filing your state taxes free In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Filing your state taxes free Interest that does not qualify as portfolio interest. Filing your state taxes free   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Filing your state taxes free You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Filing your state taxes free Contingent interest. Filing your state taxes free   Portfolio interest does not include contingent interest. Filing your state taxes free Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Filing your state taxes free For exceptions, see Internal Revenue Code section 871(h)(4)(C). Filing your state taxes free Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Filing your state taxes free Related persons. Filing your state taxes free   Related persons include the following. Filing your state taxes free Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Filing your state taxes free ), and lineal descendants (children, grandchildren, etc. Filing your state taxes free ). Filing your state taxes free Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Filing your state taxes free Certain corporations, partnerships, and other entities. Filing your state taxes free For details, see Nondeductible Loss in chapter 2 of Publication 544. Filing your state taxes free Exception for existing debt. Filing your state taxes free   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Filing your state taxes free Dividend Income The following dividend income is exempt from the 30% tax. Filing your state taxes free Certain dividends paid by foreign corporations. Filing your state taxes free   There is no 30% tax on U. Filing your state taxes free S. Filing your state taxes free source dividends you receive from a foreign corporation. Filing your state taxes free See Second exception under Dividends in chapter 2 for how to figure the amount of U. Filing your state taxes free S. Filing your state taxes free source dividends. Filing your state taxes free Certain interest-related dividends. Filing your state taxes free   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Filing your state taxes free The mutual fund will designate in writing which dividends are interest-related dividends. Filing your state taxes free Certain short-term capital gain dividends. Filing your state taxes free   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Filing your state taxes free The mutual fund will designate in writing which dividends are short-term capital gain dividends. Filing your state taxes free This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Filing your state taxes free Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Filing your state taxes free S. Filing your state taxes free source income may be exempt from U. Filing your state taxes free S. Filing your state taxes free tax, but only if you meet one of the situations discussed next. Filing your state taxes free Employees of foreign persons, organizations, or offices. Filing your state taxes free   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Filing your state taxes free S. Filing your state taxes free sources and is tax exempt if you meet all three of the following conditions. Filing your state taxes free You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Filing your state taxes free S. Filing your state taxes free corporation, a U. Filing your state taxes free S. Filing your state taxes free partnership, or a U. Filing your state taxes free S. Filing your state taxes free citizen or resident. Filing your state taxes free You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Filing your state taxes free Your pay for these services is not more than $3,000. Filing your state taxes free If you do not meet all three conditions, your income from personal services performed in the United States is U. Filing your state taxes free S. Filing your state taxes free source income and is taxed according to the rules in chapter 4. Filing your state taxes free   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Filing your state taxes free To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Filing your state taxes free If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Filing your state taxes free   A day means a calendar day during any part of which you are physically present in the United States. Filing your state taxes free Example 1. Filing your state taxes free During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Filing your state taxes free S. Filing your state taxes free partnership. Filing your state taxes free Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Filing your state taxes free That office paid him a total gross salary of $2,800 for those services. Filing your state taxes free During 2013, he was not engaged in a trade or business in the United States. Filing your state taxes free The salary is not considered U. Filing your state taxes free S. Filing your state taxes free source income and is exempt from U. Filing your state taxes free S. Filing your state taxes free tax. Filing your state taxes free Example 2. Filing your state taxes free The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Filing your state taxes free He received $2,875 in 2013, and $1,625 in 2014. Filing your state taxes free During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Filing your state taxes free Henry's salary is U. Filing your state taxes free S. Filing your state taxes free source income and is taxed under the rules in chapter 4. Filing your state taxes free Crew members. Filing your state taxes free   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Filing your state taxes free S. Filing your state taxes free possession is not U. Filing your state taxes free S. Filing your state taxes free source income and is exempt from U. Filing your state taxes free S. Filing your state taxes free tax. Filing your state taxes free This exemption does not apply to compensation for services performed on foreign aircraft. Filing your state taxes free Students and exchange visitors. Filing your state taxes free   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Filing your state taxes free   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Filing your state taxes free It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Filing your state taxes free   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Filing your state taxes free Foreign employer. Filing your state taxes free   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Filing your state taxes free S. Filing your state taxes free possession by a U. Filing your state taxes free S. Filing your state taxes free corporation, a U. Filing your state taxes free S. Filing your state taxes free partnership, or an individual who is a U. Filing your state taxes free S. Filing your state taxes free citizen or resident. Filing your state taxes free   The term “foreign employer” does not include a foreign government. Filing your state taxes free Pay from a foreign government that is exempt from U. Filing your state taxes free S. Filing your state taxes free income tax is discussed in chapter 10. Filing your state taxes free Income from certain annuities. Filing your state taxes free   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Filing your state taxes free S. Filing your state taxes free income tax if you meet both of the following conditions. Filing your state taxes free You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Filing your state taxes free At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Filing your state taxes free S. Filing your state taxes free citizens or residents. Filing your state taxes free   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Filing your state taxes free S. Filing your state taxes free citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Filing your state taxes free   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Filing your state taxes free Income affected by treaties. Filing your state taxes free   Income of any kind that is exempt from U. Filing your state taxes free S. Filing your state taxes free tax under a treaty to which the United States is a party is excluded from your gross income. Filing your state taxes free Income on which the tax is only limited by treaty, however, is included in gross income. Filing your state taxes free See chapter 9. Filing your state taxes free Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Filing your state taxes free Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Filing your state taxes free If you are married and file a joint return, you may be able to exclude up to $500,000. Filing your state taxes free For information on the requirements for this exclusion, see Publication 523. Filing your state taxes free This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Filing your state taxes free Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Filing your state taxes free The rules discussed here apply to both resident and nonresident aliens. Filing your state taxes free If a nonresident alien receives a grant that is not from U. Filing your state taxes free S. Filing your state taxes free sources, it is not subject to U. Filing your state taxes free S. Filing your state taxes free tax. Filing your state taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Filing your state taxes free S. Filing your state taxes free sources. Filing your state taxes free A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Filing your state taxes free Candidate for a degree. Filing your state taxes free   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Filing your state taxes free Eligible educational institution. Filing your state taxes free   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Filing your state taxes free Qualified education expenses. Filing your state taxes free   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Filing your state taxes free These items must be required of all students in your course of instruction. Filing your state taxes free However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Filing your state taxes free Expenses that do not qualify. Filing your state taxes free   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Filing your state taxes free This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Filing your state taxes free Scholarship or fellowship amounts used to pay these costs are taxable. Filing your state taxes free Amounts used to pay expenses that do not qualify. Filing your state taxes free   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Filing your state taxes free Payment for services. Filing your state taxes free   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Filing your state taxes free This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Filing your state taxes free Example. Filing your state taxes free On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Filing your state taxes free As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Filing your state taxes free Of the $2,500 scholarship, $1,000 represents payment for her services. Filing your state taxes free Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Filing your state taxes free Prev  Up  Next   Home   More Online Publications
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Filing your state taxes free 7. Filing your state taxes free   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Filing your state taxes free Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Filing your state taxes free Useful Items - You may want to see: Forms (and Instructions) 1040 U. Filing your state taxes free S. Filing your state taxes free Individual Income Tax Return 1040A U. Filing your state taxes free S. Filing your state taxes free Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Filing your state taxes free S. Filing your state taxes free Nonresident Alien Income Tax Return 1040NR-EZ U. Filing your state taxes free S. Filing your state taxes free Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Filing your state taxes free What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Filing your state taxes free Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Filing your state taxes free The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Filing your state taxes free Under U. Filing your state taxes free S. Filing your state taxes free immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Filing your state taxes free Extensions of time to file. Filing your state taxes free   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Filing your state taxes free You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Filing your state taxes free Use Form 4868 to get the extension to October 15. Filing your state taxes free In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Filing your state taxes free To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Filing your state taxes free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Filing your state taxes free   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Filing your state taxes free S. Filing your state taxes free citizens and resident aliens abroad who expect to qualify for special tax treatment). Filing your state taxes free    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Filing your state taxes free You may be able to file your return electronically. Filing your state taxes free See IRS e-file in your form instructions. Filing your state taxes free Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Filing your state taxes free If you are any of the following, you must file a return. Filing your state taxes free A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Filing your state taxes free (But see Exceptions , later. Filing your state taxes free ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Filing your state taxes free S. Filing your state taxes free sources, or Your income is exempt from income tax. Filing your state taxes free A nonresident alien individual not engaged in a trade or business in the United States with U. Filing your state taxes free S. Filing your state taxes free income on which the tax liability was not satisfied by the withholding of tax at the source. Filing your state taxes free A representative or agent responsible for filing the return of an individual described in (1) or (2). Filing your state taxes free A fiduciary for a nonresident alien estate or trust. Filing your state taxes free You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Filing your state taxes free For example, if you have no U. Filing your state taxes free S. Filing your state taxes free business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Filing your state taxes free For information on what is timely, see When to file for deductions and credits under When To File, later. Filing your state taxes free Exceptions. Filing your state taxes free   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Filing your state taxes free Your only U. Filing your state taxes free S. Filing your state taxes free trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Filing your state taxes free You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Filing your state taxes free Even if you have left the United States and filed a Form 1040-C, U. Filing your state taxes free S. Filing your state taxes free Departing Alien Income Tax Return, on departure, you still must file an annual U. Filing your state taxes free S. Filing your state taxes free income tax return. Filing your state taxes free If you are married and both you and your spouse are required to file, you must each file a separate return. Filing your state taxes free Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Filing your state taxes free You do not claim any dependents. Filing your state taxes free You cannot be claimed as a dependent on someone else's U. Filing your state taxes free S. Filing your state taxes free tax return. Filing your state taxes free If you were married, you do not claim an exemption for your spouse. Filing your state taxes free Your taxable income is less than $100,000. Filing your state taxes free The only itemized deduction you can claim is for state and local income taxes. Filing your state taxes free Note. Filing your state taxes free Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Filing your state taxes free See chapter 5. Filing your state taxes free Your only U. Filing your state taxes free S. Filing your state taxes free source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Filing your state taxes free (If you had taxable interest or dividend income, you cannot use this form. Filing your state taxes free ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Filing your state taxes free You are not claiming any tax credits. Filing your state taxes free This is not an “expatriation return. Filing your state taxes free ” See Expatriation Tax in chapter 4. Filing your state taxes free The only taxes you owe are: The income tax from the Tax Table. Filing your state taxes free The social security and Medicare tax from Form 4137 or Form 8919. Filing your state taxes free You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Filing your state taxes free You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Filing your state taxes free If you do not meet all of the above conditions, you must file Form 1040NR. Filing your state taxes free When To File If you are an employee and you receive wages subject to U. Filing your state taxes free S. Filing your state taxes free income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Filing your state taxes free For the 2013 calendar year, file your return by April 15, 2014. Filing your state taxes free If you are not an employee who receives wages subject to U. Filing your state taxes free S. Filing your state taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing your state taxes free For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Filing your state taxes free ) Extensions of time to file. Filing your state taxes free   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Filing your state taxes free For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Filing your state taxes free You must file the extension by the regular due date of your return. Filing your state taxes free   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Filing your state taxes free To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Filing your state taxes free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Filing your state taxes free When to file for deductions and credits. Filing your state taxes free   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Filing your state taxes free For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Filing your state taxes free However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Filing your state taxes free The allowance of the following credits is not affected by this time requirement. Filing your state taxes free Credit for withheld taxes. Filing your state taxes free Credit for excise tax on certain uses of gasoline and special fuels. Filing your state taxes free Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Filing your state taxes free Protective return. Filing your state taxes free   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Filing your state taxes free S. Filing your state taxes free trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Filing your state taxes free By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Filing your state taxes free You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Filing your state taxes free   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Filing your state taxes free To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Filing your state taxes free   You can follow the same procedure if you believe you have no U. Filing your state taxes free S. Filing your state taxes free tax liability because of a U. Filing your state taxes free S. Filing your state taxes free tax treaty. Filing your state taxes free Be sure to also complete item L on page 5 of Form 1040NR. Filing your state taxes free Waiver of filing deadline. Filing your state taxes free   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Filing your state taxes free S. Filing your state taxes free income tax return (including a protective return) and you cooperate with the IRS in determining your U. Filing your state taxes free S. Filing your state taxes free income tax liability for the tax year for which you did not file a return. Filing your state taxes free Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Filing your state taxes free  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Filing your state taxes free O. Filing your state taxes free Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Filing your state taxes free S. Filing your state taxes free Virgin Islands. Filing your state taxes free    If you are a bona fide resident of the U. Filing your state taxes free S. Filing your state taxes free Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Filing your state taxes free S. Filing your state taxes free Virgin Islands and file your income tax returns at the following address. Filing your state taxes free Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Filing your state taxes free Thomas, VI 00802   Report all income from U. Filing your state taxes free S. Filing your state taxes free sources, as well as income from other sources, on your return. Filing your state taxes free For information on filing U. Filing your state taxes free S. Filing your state taxes free Virgin Islands returns, contact the U. Filing your state taxes free S. Filing your state taxes free Virgin Islands Bureau of Internal Revenue. Filing your state taxes free   Chapter 8 discusses withholding from U. Filing your state taxes free S. Filing your state taxes free wages of U. Filing your state taxes free S. Filing your state taxes free Virgin Islanders. Filing your state taxes free Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Filing your state taxes free   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Filing your state taxes free Report all income, including income from U. Filing your state taxes free S. Filing your state taxes free sources, on your return. Filing your state taxes free It is not necessary to file a separate U. Filing your state taxes free S. Filing your state taxes free income tax return. Filing your state taxes free    Bona fide residents of Guam should file their Guam returns at the following address. Filing your state taxes free   Department of Revenue and Taxation Government of Guam P. Filing your state taxes free O. Filing your state taxes free Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Filing your state taxes free   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Filing your state taxes free O. Filing your state taxes free Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Filing your state taxes free 570, Tax Guide for Individuals With Income From U. Filing your state taxes free S. Filing your state taxes free Possessions, for information on where to file your return. Filing your state taxes free Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Filing your state taxes free S. Filing your state taxes free Individual Income Tax Return. Filing your state taxes free Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Filing your state taxes free If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Filing your state taxes free ) to Form 1040X. Filing your state taxes free Print “Amended” across the top. Filing your state taxes free Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Filing your state taxes free A return filed before the final due date is considered to have been filed on the due date. Filing your state taxes free Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Filing your state taxes free FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Filing your state taxes free The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Filing your state taxes free The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Filing your state taxes free However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Filing your state taxes free A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Filing your state taxes free Filing requirements. Filing your state taxes free   FinCEN Form 105 filing requirements follow. Filing your state taxes free Recipients. Filing your state taxes free   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Filing your state taxes free Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Filing your state taxes free   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Filing your state taxes free Travelers. Filing your state taxes free   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Filing your state taxes free Penalties. Filing your state taxes free   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Filing your state taxes free Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Filing your state taxes free More information. Filing your state taxes free   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Filing your state taxes free Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Filing your state taxes free A resident alien of the United States for any part of the tax year. Filing your state taxes free A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Filing your state taxes free S. Filing your state taxes free income tax treaty. Filing your state taxes free See Effect of Tax Treaties in chapter 1. Filing your state taxes free A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Filing your state taxes free See chapter 1 for information about this election. Filing your state taxes free A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Filing your state taxes free See Publication 570, Tax Guide for Individuals With Income From U. Filing your state taxes free S. Filing your state taxes free Possessions, for a definition of bona fide resident. Filing your state taxes free You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Filing your state taxes free The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Filing your state taxes free Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Filing your state taxes free S. Filing your state taxes free person. Filing your state taxes free You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Filing your state taxes free More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Filing your state taxes free Penalties The law provides penalties for failure to file returns or pay taxes as required. Filing your state taxes free Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Filing your state taxes free You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Filing your state taxes free If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Filing your state taxes free Filing late. Filing your state taxes free   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Filing your state taxes free The penalty is based on the tax not paid by the due date (without regard to extensions). Filing your state taxes free The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Filing your state taxes free Fraud. Filing your state taxes free   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Filing your state taxes free Return over 60 days late. Filing your state taxes free   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Filing your state taxes free Exception. Filing your state taxes free   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Filing your state taxes free Paying tax late. Filing your state taxes free   You will have to pay a failure-to-pay penalty of ½ of 1% (. Filing your state taxes free 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Filing your state taxes free This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Filing your state taxes free   The monthly rate of the failure-to-pay penalty is half the usual rate (. Filing your state taxes free 25% instead of . Filing your state taxes free 50%) if an installment agreement is in effect for that month. Filing your state taxes free You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Filing your state taxes free   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Filing your state taxes free If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Filing your state taxes free   This penalty cannot be more than 25% of your unpaid tax. Filing your state taxes free You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Filing your state taxes free Combined penalties. Filing your state taxes free   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Filing your state taxes free However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Filing your state taxes free Accuracy-related penalty. Filing your state taxes free   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Filing your state taxes free The penalty is equal to 20% of the underpayment. Filing your state taxes free The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Filing your state taxes free The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Filing your state taxes free Negligence or disregard. Filing your state taxes free   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Filing your state taxes free Negligence also includes failure to keep adequate books and records. Filing your state taxes free You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Filing your state taxes free   The term “disregard” includes any careless, reckless, or intentional disregard. Filing your state taxes free Adequate disclosure. Filing your state taxes free   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Filing your state taxes free See Disclosure statement , later. Filing your state taxes free   This exception will not apply to an item that is attributable to a tax shelter. Filing your state taxes free In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Filing your state taxes free Substantial understatement of income tax. Filing your state taxes free   You understate your tax if the tax shown on your return is less than the correct tax. Filing your state taxes free The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Filing your state taxes free However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Filing your state taxes free   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Filing your state taxes free However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Filing your state taxes free Substantial authority. Filing your state taxes free   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Filing your state taxes free Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Filing your state taxes free Disclosure statement. Filing your state taxes free   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Filing your state taxes free You must also have a reasonable basis for treating the item the way you did. Filing your state taxes free   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Filing your state taxes free   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Filing your state taxes free Transaction lacking economic substance. Filing your state taxes free   For more information on economic substance, see section 7701(o). Filing your state taxes free Foreign financial asset. Filing your state taxes free   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Filing your state taxes free Reasonable cause. Filing your state taxes free   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Filing your state taxes free You must also show that you acted in good faith. Filing your state taxes free This does not apply to a transaction that lacks economic substance. Filing your state taxes free Filing erroneous claim for refund or credit. Filing your state taxes free   You may have to pay a penalty if you file an erroneous claim for refund or credit. Filing your state taxes free The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Filing your state taxes free However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Filing your state taxes free The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Filing your state taxes free Frivolous tax submission. Filing your state taxes free   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Filing your state taxes free A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Filing your state taxes free For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Filing your state taxes free irs. Filing your state taxes free gov/irb/2010-17_irb/ar13. Filing your state taxes free html. Filing your state taxes free   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Filing your state taxes free This includes altering or striking out the preprinted language above the space provided for your signature. Filing your state taxes free   This penalty is added to any other penalty provided by law. Filing your state taxes free Fraud. Filing your state taxes free   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Filing your state taxes free Failure to supply taxpayer identification number. Filing your state taxes free   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Filing your state taxes free You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Filing your state taxes free   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Filing your state taxes free The number must be shown on the Form 1099-INT or other statement the bank sends you. Filing your state taxes free If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Filing your state taxes free (You also may be subject to “backup” withholding of income tax. Filing your state taxes free )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Filing your state taxes free Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Filing your state taxes free Prev  Up  Next   Home   More Online Publications