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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Form 1040nr Software

File Tax Amendment OnlineState Income Tax Forms 2011Filing Taxes OnlineCan I File 2010 Taxes OnlinePreparing Form 1040xAmended Tax Return Form2010 Ez 1040 Form2009 1040ez1040ez TaxFile Amended Tax ReturnIrs Forms For 2012H And R FreeHow To File My 2012 Taxes LateHow To File Military TaxesTurbotax 2012How To Amend My 2012 Tax ReturnAmend Tax FormHow Do I File An Amended Tax ReturnIrs Tax 1040ezAmended 1040x2005 Tax FilingFree E File 1040ezNeed To Do 2011 TaxesDo Unemployed People Pay TaxesTax Filing 2011Www Irs Gov Free FileFree Tax Usa ComOnline Tax FilingState Income Tax ReturnIrs Form 1040x InstructionsEfile Tax Return For FreeIndiana State Tax Forms 2011Free State Tax ReturnFile 2011 Taxes Online H&r BlockFree Irs And State Tax FilingFile My 2012 Taxes For FreeFree State Tax Efile For Low IncomeIrs Form 1040ez 20122012 1040ezState Tax File

Form 1040nr Software

Form 1040nr software 2. Form 1040nr software   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Form 1040nr software Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Form 1040nr software Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Form 1040nr software Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Form 1040nr software The annual accounting period for your income tax return is called a tax year. Form 1040nr software You can use one of the following tax years. Form 1040nr software A calendar tax year. Form 1040nr software A fiscal tax year. Form 1040nr software Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Form 1040nr software A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Form 1040nr software Calendar tax year. Form 1040nr software   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Form 1040nr software   You must adopt the calendar tax year if any of the following apply. Form 1040nr software You do not keep books. Form 1040nr software You have no annual accounting period. Form 1040nr software Your present tax year does not qualify as a fiscal year. Form 1040nr software Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Form 1040nr software   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Form 1040nr software For more information, see Change in tax year, later. Form 1040nr software   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Form 1040nr software Fiscal tax year. Form 1040nr software   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Form 1040nr software A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Form 1040nr software   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Form 1040nr software   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Form 1040nr software Change in tax year. Form 1040nr software   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Form 1040nr software See the Instructions for Form 1128 for exceptions. Form 1040nr software If you qualify for an automatic approval request, a user fee is not required. Form 1040nr software If you do not qualify for automatic approval, a ruling must be requested. Form 1040nr software See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Form 1040nr software Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Form 1040nr software Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Form 1040nr software You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Form 1040nr software After that, if you want to change your accounting method, you must generally get IRS approval. Form 1040nr software See Change in Accounting Method, later. Form 1040nr software Kinds of methods. Form 1040nr software   Generally, you can use any of the following accounting methods. Form 1040nr software Cash method. Form 1040nr software An accrual method. Form 1040nr software Special methods of accounting for certain items of income and expenses. Form 1040nr software Combination method using elements of two or more of the above. Form 1040nr software You must use the same accounting method to figure your taxable income and to keep your books. Form 1040nr software Also, you must use an accounting method that clearly shows your income. Form 1040nr software Business and personal items. Form 1040nr software   You can account for business and personal items under different accounting methods. Form 1040nr software For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Form 1040nr software Two or more businesses. Form 1040nr software   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Form 1040nr software They are separate and distinct only if you maintain complete and separate books and records for each business. Form 1040nr software Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Form 1040nr software However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Form 1040nr software For more information, see Inventories, later. Form 1040nr software Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Form 1040nr software If you receive property or services, you must include their fair market value in income. Form 1040nr software Example. Form 1040nr software On December 30, 2012, Mrs. Form 1040nr software Sycamore sent you a check for interior decorating services you provided to her. Form 1040nr software You received the check on January 2, 2013. Form 1040nr software You must include the amount of the check in income for 2013. Form 1040nr software Constructive receipt. Form 1040nr software   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Form 1040nr software You do not need to have possession of it. Form 1040nr software If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Form 1040nr software Example. Form 1040nr software Interest is credited to your bank account in December 2013. Form 1040nr software You do not withdraw it or enter it into your passbook until 2014. Form 1040nr software You must include it in your gross income for 2013. Form 1040nr software Delaying receipt of income. Form 1040nr software   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Form 1040nr software You must report the income in the year the property is received or made available to you without restriction. Form 1040nr software Example. Form 1040nr software Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Form 1040nr software She was told in December that her payment was available. Form 1040nr software At her request, she was not paid until January 2014. Form 1040nr software She must include this payment in her 2013 income because it was constructively received in 2013. Form 1040nr software Checks. Form 1040nr software   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Form 1040nr software Example. Form 1040nr software Dr. Form 1040nr software Redd received a check for $500 on December 31, 2013, from a patient. Form 1040nr software She could not deposit the check in her business account until January 2, 2014. Form 1040nr software She must include this fee in her income for 2013. Form 1040nr software Debts paid by another person or canceled. Form 1040nr software   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Form 1040nr software If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Form 1040nr software For more information, see Canceled Debt under Kinds of Income in chapter 5. Form 1040nr software Repayment of income. Form 1040nr software   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Form 1040nr software If the amount you repay is over $3,000, a special rule applies. Form 1040nr software For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Form 1040nr software Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Form 1040nr software This includes business expenses for which you contest liability. Form 1040nr software However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Form 1040nr software Expenses paid in advance. Form 1040nr software   You can deduct an expense you pay in advance only in the year to which it applies. Form 1040nr software Example. Form 1040nr software You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Form 1040nr software You can deduct $500 in 2013 and $500 in 2014. Form 1040nr software Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Form 1040nr software The purpose of an accrual method of accounting is to match income and expenses in the correct year. Form 1040nr software Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Form 1040nr software Example. Form 1040nr software You are a calendar year accrual method taxpayer. Form 1040nr software You sold a computer on December 28, 2013. Form 1040nr software You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Form 1040nr software You must include the amount received for the computer in your 2013 income. Form 1040nr software Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Form 1040nr software Estimated income. Form 1040nr software   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Form 1040nr software Change in payment schedule for services. Form 1040nr software   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Form 1040nr software Advance payments for services. Form 1040nr software   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Form 1040nr software However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Form 1040nr software However, you cannot postpone including any payment beyond that tax year. Form 1040nr software   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Form 1040nr software That publication also explains special rules for reporting the following types of income. Form 1040nr software Advance payments for service agreements. Form 1040nr software Prepaid rent. Form 1040nr software Advance payments for sales. Form 1040nr software   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Form 1040nr software If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Form 1040nr software An agreement includes a gift certificate that can be redeemed for goods. Form 1040nr software Treat amounts that are due and payable as amounts you received. Form 1040nr software   You generally include an advance payment in income for the tax year in which you receive it. Form 1040nr software However, you can use an alternative method. Form 1040nr software For information about the alternative method, see Publication 538. Form 1040nr software Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Form 1040nr software The all-events test has been met. Form 1040nr software The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Form 1040nr software Economic performance has occurred. Form 1040nr software Economic performance. Form 1040nr software   You generally cannot deduct or capitalize a business expense until economic performance occurs. Form 1040nr software If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Form 1040nr software If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Form 1040nr software An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Form 1040nr software For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Form 1040nr software Example. Form 1040nr software You are a calendar year taxpayer and use an accrual method of accounting. Form 1040nr software You buy office supplies in December 2013. Form 1040nr software You receive the supplies and the bill in December, but you pay the bill in January 2014. Form 1040nr software You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Form 1040nr software Your office supplies may qualify as a recurring expense. Form 1040nr software In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Form 1040nr software Keeping inventories. Form 1040nr software   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Form 1040nr software If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Form 1040nr software For more information, see Inventories , later. Form 1040nr software Special rule for related persons. Form 1040nr software   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Form 1040nr software Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Form 1040nr software If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Form 1040nr software   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Form 1040nr software For a list of other related persons, see section 267 of the Internal Revenue Code. Form 1040nr software Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Form 1040nr software However, the following restrictions apply. Form 1040nr software If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Form 1040nr software (See, however, Inventories, later. Form 1040nr software ) You can use the cash method for all other items of income and expenses. Form 1040nr software If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Form 1040nr software If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Form 1040nr software If you use a combination method that includes the cash method, treat that combination method as the cash method. Form 1040nr software Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Form 1040nr software However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Form 1040nr software These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Form 1040nr software A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Form 1040nr software A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Form 1040nr software Qualifying taxpayer. Form 1040nr software   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Form 1040nr software (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Form 1040nr software ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Form 1040nr software Qualifying small business taxpayer. Form 1040nr software   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Form 1040nr software (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Form 1040nr software ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Form 1040nr software Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Form 1040nr software Business not owned or not in existence for 3 years. Form 1040nr software   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Form 1040nr software If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Form 1040nr software Materials and supplies that are not incidental. Form 1040nr software   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Form 1040nr software If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Form 1040nr software Changing accounting method. Form 1040nr software   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Form 1040nr software See Change in Accounting Method, later. Form 1040nr software More information. Form 1040nr software    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Form 1040nr software For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Form 1040nr software Items included in inventory. Form 1040nr software   If you are required to account for inventories, include the following items when accounting for your inventory. Form 1040nr software Merchandise or stock in trade. Form 1040nr software Raw materials. Form 1040nr software Work in process. Form 1040nr software Finished products. Form 1040nr software Supplies that physically become a part of the item intended for sale. Form 1040nr software Valuing inventory. Form 1040nr software   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Form 1040nr software To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Form 1040nr software   Inventory valuation rules cannot be the same for all kinds of businesses. Form 1040nr software The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Form 1040nr software Your inventory practices must be consistent from year to year. Form 1040nr software More information. Form 1040nr software   For more information about inventories, see Publication 538. Form 1040nr software Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Form 1040nr software Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Form 1040nr software You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Form 1040nr software Activities subject to the uniform capitalization rules. Form 1040nr software   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Form 1040nr software Produce real or tangible personal property. Form 1040nr software For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Form 1040nr software Acquire property for resale. Form 1040nr software Exceptions. Form 1040nr software   These rules do not apply to the following property. Form 1040nr software Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Form 1040nr software Property you produce if you meet either of the following conditions. Form 1040nr software Your indirect costs of producing the property are $200,000 or less. Form 1040nr software You use the cash method of accounting and do not account for inventories. Form 1040nr software For more information, see Inventories, earlier. Form 1040nr software Special Methods There are special methods of accounting for certain items of income or expense. Form 1040nr software These include the following. Form 1040nr software Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Form 1040nr software Bad debts, discussed in chapter 10 of Publication 535. Form 1040nr software Depletion, discussed in chapter 9 of Publication 535. Form 1040nr software Depreciation, discussed in Publication 946, How To Depreciate Property. Form 1040nr software Installment sales, discussed in Publication 537, Installment Sales. Form 1040nr software Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Form 1040nr software A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Form 1040nr software To get approval, you must file Form 3115, Application for Change in Accounting Method. Form 1040nr software You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Form 1040nr software You may have to pay a user fee. Form 1040nr software For more information, see the form instructions. Form 1040nr software Automatic change procedures. Form 1040nr software   Certain taxpayers can presume to have IRS approval to change their method of accounting. Form 1040nr software The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Form 1040nr software No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Form 1040nr software   Generally, you must use Form 3115 to request an automatic change. Form 1040nr software For more information, see the Instructions for Form 3115. Form 1040nr software Prev  Up  Next   Home   More Online Publications
Español

Department of Housing and Urban Development (HUD)

The Department of Housing and Urban Development administers programs that provide housing and community development assistance. The Department also works to ensure fair and equal housing opportunity for all.

The Form 1040nr Software

Form 1040nr software Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Form 1040nr software Tax questions. Form 1040nr software Useful Items - You may want to see: What's New Medical and dental expenses. Form 1040nr software  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Form 1040nr software 5% if either you or your spouse was born before January 2, 1949). Form 1040nr software Standard mileage rate. Form 1040nr software  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Form 1040nr software See Transportation under What Medical Expenses Are Includible. Form 1040nr software Federal tax benefits for same-sex married couples. Form 1040nr software  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Form 1040nr software For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Form 1040nr software Reminders Future developments. Form 1040nr software   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. Form 1040nr software irs. Form 1040nr software gov/pub502. Form 1040nr software Photographs of missing children. Form 1040nr software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040nr software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040nr software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040nr software Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). Form 1040nr software It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. Form 1040nr software It explains how to treat reimbursements and how to figure the deduction. Form 1040nr software It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. Form 1040nr software Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. Form 1040nr software You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). Form 1040nr software But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Form 1040nr software 5% of your AGI. Form 1040nr software If your medical and dental expenses are not more than 10% of your AGI (7. Form 1040nr software 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. Form 1040nr software This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. Form 1040nr software Pub. Form 1040nr software 502 covers many common medical expenses but not every possible medical expense. Form 1040nr software If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . Form 1040nr software See How To Get Tax Help near the end of this publication for information about getting publications and forms. Form 1040nr software Comments and suggestions. Form 1040nr software   We welcome your comments about this publication and your suggestions for future editions. Form 1040nr software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040nr software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040nr software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040nr software   You can send your comments from www. Form 1040nr software irs. Form 1040nr software gov/formspubs. Form 1040nr software Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040nr software ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040nr software Ordering forms and publications. Form 1040nr software   Visit www. Form 1040nr software irs. Form 1040nr software gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040nr software Internal Revenue Service 1201 N. Form 1040nr software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040nr software   If you have a tax question, check the information available on IRS. Form 1040nr software gov or call 1-800-829-1040. Form 1040nr software We cannot answer tax questions sent to either of the above addresses. Form 1040nr software Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. Form 1040nr software S. Form 1040nr software Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications