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Free State Tax Filing Turbotax Code

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Free State Tax Filing Turbotax Code

Free state tax filing turbotax code 1. Free state tax filing turbotax code   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Free state tax filing turbotax code Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Free state tax filing turbotax code S. Free state tax filing turbotax code Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Free state tax filing turbotax code S. Free state tax filing turbotax code Individual Income Tax Return 2350 Application for Extension of Time To File U. Free state tax filing turbotax code S. Free state tax filing turbotax code Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Free state tax filing turbotax code S. Free state tax filing turbotax code Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Free state tax filing turbotax code Filing Requirements If you are a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Free state tax filing turbotax code Your income, filing status, and age generally determine whether you must file an income tax return. Free state tax filing turbotax code Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Free state tax filing turbotax code Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Free state tax filing turbotax code Gross income. Free state tax filing turbotax code   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free state tax filing turbotax code   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Free state tax filing turbotax code If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Free state tax filing turbotax code Self-employed individuals. Free state tax filing turbotax code   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Free state tax filing turbotax code Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Free state tax filing turbotax code 65 or older. Free state tax filing turbotax code   You are considered to be age 65 on the day before your 65th birthday. Free state tax filing turbotax code For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free state tax filing turbotax code Residents of U. Free state tax filing turbotax code S. Free state tax filing turbotax code possessions. Free state tax filing turbotax code   If you are (or were) a bona fide resident of a U. Free state tax filing turbotax code S. Free state tax filing turbotax code possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Free state tax filing turbotax code S. Free state tax filing turbotax code Possession. Free state tax filing turbotax code See the instructions for the form for more information. Free state tax filing turbotax code When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Free state tax filing turbotax code If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Free state tax filing turbotax code In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Free state tax filing turbotax code When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free state tax filing turbotax code — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free state tax filing turbotax code A tax return delivered by the U. Free state tax filing turbotax code S. Free state tax filing turbotax code mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Free state tax filing turbotax code See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Free state tax filing turbotax code Foreign wire transfers. Free state tax filing turbotax code   If you have a U. Free state tax filing turbotax code S. Free state tax filing turbotax code bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Free state tax filing turbotax code If you do not have a U. Free state tax filing turbotax code S. Free state tax filing turbotax code bank account, ask if your financial institution has a U. Free state tax filing turbotax code S. Free state tax filing turbotax code affiliate that can help you make same-day wire transfers. Free state tax filing turbotax code   For more information, visit www. Free state tax filing turbotax code eftps. Free state tax filing turbotax code gov. Free state tax filing turbotax code Extensions You can get an extension of time to file your return. Free state tax filing turbotax code In some circumstances, you also can get an extension of time to file and pay any tax due. Free state tax filing turbotax code However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free state tax filing turbotax code This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Free state tax filing turbotax code If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Free state tax filing turbotax code Automatic 2-month extension. Free state tax filing turbotax code   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Free state tax filing turbotax code   If you use a calendar year, the regular due date of your return is April 15. Free state tax filing turbotax code Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Free state tax filing turbotax code Married taxpayers. Free state tax filing turbotax code   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free state tax filing turbotax code If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Free state tax filing turbotax code How to get the extension. Free state tax filing turbotax code   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Free state tax filing turbotax code Automatic 6-month extension. Free state tax filing turbotax code   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Free state tax filing turbotax code To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Free state tax filing turbotax code For more information about filing electronically, see E-file options , later. Free state tax filing turbotax code   The form must show your properly estimated tax liability based on the information available to you. Free state tax filing turbotax code    You may not be eligible. Free state tax filing turbotax code You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Free state tax filing turbotax code E-file options. Free state tax filing turbotax code    You can use e-file to get an extension of time to file. Free state tax filing turbotax code You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Free state tax filing turbotax code   First, complete Form 4868 to use as a worksheet. Free state tax filing turbotax code If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free state tax filing turbotax code    Then, do one of the following. Free state tax filing turbotax code E-file Form 4868. Free state tax filing turbotax code You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free state tax filing turbotax code You will need to provide certain information from your tax return for 2012. Free state tax filing turbotax code If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Free state tax filing turbotax code If you e-file Form 4868, do not also send a paper Form 4868. Free state tax filing turbotax code E-file and pay by credit or debit card. Free state tax filing turbotax code You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Free state tax filing turbotax code You can do this by phone or over the Internet. Free state tax filing turbotax code If you do this, you do not file Form 4868. Free state tax filing turbotax code For more information, see the instructions for your tax return. Free state tax filing turbotax code When to file. Free state tax filing turbotax code   Generally, you must request the 6-month extension by the regular due date of your return. Free state tax filing turbotax code Previous 2-month extension. Free state tax filing turbotax code   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Free state tax filing turbotax code The 2-month period and the 6-month period start at the same time. Free state tax filing turbotax code You have to request the additional 4 months by the new due date allowed by the 2-month extension. Free state tax filing turbotax code   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Free state tax filing turbotax code You must make an accurate estimate of your tax based on the information available to you. Free state tax filing turbotax code If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Free state tax filing turbotax code You will owe interest on the unpaid amount from the original due date of the return. Free state tax filing turbotax code   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Free state tax filing turbotax code Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Free state tax filing turbotax code In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Free state tax filing turbotax code Additional extension of time for taxpayers out of the country. Free state tax filing turbotax code   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free state tax filing turbotax code   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Free state tax filing turbotax code 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 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Free state tax filing turbotax code   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Free state tax filing turbotax code Extension of time to meet tests. Free state tax filing turbotax code   You generally cannot get an extension of more than 6 months. Free state tax filing turbotax code However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Free state tax filing turbotax code   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Free state tax filing turbotax code The tests, the exclusions, and the deduction are explained in chapter 4. Free state tax filing turbotax code   You should request an extension if all three of the following apply. Free state tax filing turbotax code You are a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien. Free state tax filing turbotax code You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Free state tax filing turbotax code Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Free state tax filing turbotax code   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Free state tax filing turbotax code However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Free state tax filing turbotax code How to get an extension. Free state tax filing turbotax code   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Free state tax filing turbotax code Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Free state tax filing turbotax code What if tests are not met. Free state tax filing turbotax code   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Free state tax filing turbotax code    You should make any request for an extension early, so that if it is denied you still can file your return on time. Free state tax filing turbotax code Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Free state tax filing turbotax code Return filed before test is met. Free state tax filing turbotax code   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Free state tax filing turbotax code S. Free state tax filing turbotax code and foreign sources and pay the tax on that income. Free state tax filing turbotax code If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Free state tax filing turbotax code Foreign Currency You must express the amounts you report on your U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax return in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code How you do this depends on your functional currency. Free state tax filing turbotax code Your functional currency generally is the U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollar unless you are required to use the currency of a foreign country. Free state tax filing turbotax code You must make all federal income tax determinations in your functional currency. Free state tax filing turbotax code The U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Free state tax filing turbotax code A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Free state tax filing turbotax code Even if you have a QBU, your functional currency is the dollar if any of the following apply. Free state tax filing turbotax code You conduct the business in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code The principal place of business is located in the United States. Free state tax filing turbotax code You choose to or are required to use the U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollar as your functional currency. Free state tax filing turbotax code The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Free state tax filing turbotax code Make all income tax determinations in your functional currency. Free state tax filing turbotax code If your functional currency is the U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollar, you must immediately translate into U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars all items of income, expense, etc. Free state tax filing turbotax code (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Free state tax filing turbotax code Use the exchange rate prevailing when you receive, pay, or accrue the item. Free state tax filing turbotax code If there is more than one exchange rate, use the one that most properly reflects your income. Free state tax filing turbotax code You can generally get exchange rates from banks and U. Free state tax filing turbotax code S. Free state tax filing turbotax code Embassies. Free state tax filing turbotax code If your functional currency is not the U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollar, make all income tax determinations in your functional currency. Free state tax filing turbotax code At the end of the year, translate the results, such as income or loss, into U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars to report on your income tax return. Free state tax filing turbotax code Blocked Income You generally must report your foreign income in terms of U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code If, because of restrictions in a foreign country, your income is not readily convertible into U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars or into other money or property that is readily convertible into U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars, your income is “blocked” or “deferrable” income. Free state tax filing turbotax code You can report this income in one of two ways: Report the income and pay your federal income tax with U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Free state tax filing turbotax code If you choose to postpone the reporting of the income, you must file an information return with your tax return. Free state tax filing turbotax code For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Free state tax filing turbotax code Rul. Free state tax filing turbotax code 74-351. Free state tax filing turbotax code ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Free state tax filing turbotax code You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Free state tax filing turbotax code You must report your income on your information return using the foreign currency in which you received that income. Free state tax filing turbotax code If you have blocked income from more than one foreign country, include a separate information return for each country. Free state tax filing turbotax code Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars or into other money or property that is convertible into U. Free state tax filing turbotax code S. Free state tax filing turbotax code currency. Free state tax filing turbotax code Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Free state tax filing turbotax code If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Free state tax filing turbotax code If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Free state tax filing turbotax code If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Free state tax filing turbotax code To apply for permission, file Form 3115, Application for Change in Accounting Method. Free state tax filing turbotax code You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Free state tax filing turbotax code See the instructions for Form 3115 for information on changing your accounting method. Free state tax filing turbotax code Fulbright Grant All income must be reported in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code In most cases, the tax also must be paid in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax that is based on the blocked income. Free state tax filing turbotax code Paying U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax in foreign currency. Free state tax filing turbotax code   To qualify for this method of payment, you must prepare a statement that shows the following information. Free state tax filing turbotax code You were a Fulbright grantee and were paid in nonconvertible foreign currency. Free state tax filing turbotax code The total grant you received during the year and the amount you received in nonconvertible foreign currency. Free state tax filing turbotax code At least 70% of the grant was paid in nonconvertible foreign currency. Free state tax filing turbotax code The statement must be certified by the U. Free state tax filing turbotax code S. Free state tax filing turbotax code educational foundation or commission paying the grant or other person having control of grant payments to you. Free state tax filing turbotax code   You should prepare at least two copies of this statement. Free state tax filing turbotax code Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Free state tax filing turbotax code Figuring actual tax. Free state tax filing turbotax code   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Free state tax filing turbotax code If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Free state tax filing turbotax code   Adjusted gross income that is blocked income × Total U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Free state tax filing turbotax code A copy of the certified statement discussed earlier. Free state tax filing turbotax code A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars. Free state tax filing turbotax code The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Free state tax filing turbotax code Figuring estimated tax on nonconvertible foreign currency. Free state tax filing turbotax code   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Free state tax filing turbotax code   Adjusted gross income that is blocked income × Total estimated U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Free state tax filing turbotax code Deposit of foreign currency with disbursing officer. Free state tax filing turbotax code   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Free state tax filing turbotax code Estimated tax installments. Free state tax filing turbotax code   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Free state tax filing turbotax code See Estimated Tax , later. Free state tax filing turbotax code Deposit receipt. Free state tax filing turbotax code   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Free state tax filing turbotax code The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Free state tax filing turbotax code S. Free state tax filing turbotax code dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Free state tax filing turbotax code Keep the copy for your records. Free state tax filing turbotax code Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Free state tax filing turbotax code IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Free state tax filing turbotax code IRS computers quickly and automatically check for errors or other missing information. Free state tax filing turbotax code Even returns with a foreign address can be e-filed! How to e-file. Free state tax filing turbotax code   There are three ways you can e-file. Free state tax filing turbotax code Use your personal computer. Free state tax filing turbotax code Use a volunteer. Free state tax filing turbotax code Many programs offering free tax help can e-file your return. Free state tax filing turbotax code Use a tax professional. Free state tax filing turbotax code Most tax professionals can e-file your return. Free state tax filing turbotax code These methods are explained in detail in the instructions for your tax return. Free state tax filing turbotax code Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Free state tax filing turbotax code You claim the foreign earned income exclusion. Free state tax filing turbotax code You claim the foreign housing exclusion or deduction. Free state tax filing turbotax code You live in a foreign country. Free state tax filing turbotax code Instead, use one of the following special addresses. Free state tax filing turbotax code If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Free state tax filing turbotax code O. Free state tax filing turbotax code Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Free state tax filing turbotax code However, you should not file with the addresses listed above if you are a bona fide resident of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Free state tax filing turbotax code Resident of U. Free state tax filing turbotax code S. Free state tax filing turbotax code Virgin Islands (USVI). Free state tax filing turbotax code   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Free state tax filing turbotax code S. Free state tax filing turbotax code return. Free state tax filing turbotax code However, you must file a return with the USVI. Free state tax filing turbotax code    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Free state tax filing turbotax code Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Free state tax filing turbotax code   If you are a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Free state tax filing turbotax code File the original return with the United States and file a signed copy of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Free state tax filing turbotax code   You must complete Form 8689, Allocation of Individual Income Tax to the U. Free state tax filing turbotax code S. Free state tax filing turbotax code Virgin Islands, and attach a copy to both your U. Free state tax filing turbotax code S. Free state tax filing turbotax code return and your USVI return. Free state tax filing turbotax code You should file your U. Free state tax filing turbotax code S. Free state tax filing turbotax code return with the address listed under Where To File. Free state tax filing turbotax code   See Publication 570, Tax Guide for Individuals With Income From U. Free state tax filing turbotax code S. Free state tax filing turbotax code Possessions, for information about filing Virgin Islands returns. Free state tax filing turbotax code Resident of Guam. Free state tax filing turbotax code   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Free state tax filing turbotax code    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Free state tax filing turbotax code O. Free state tax filing turbotax code Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Free state tax filing turbotax code Send your return to the address listed under Where To File. Free state tax filing turbotax code   See Publication 570 for information about filing Guam returns. Free state tax filing turbotax code Resident of the Commonwealth of the Northern Mariana Islands. Free state tax filing turbotax code   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Free state tax filing turbotax code    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free state tax filing turbotax code O. Free state tax filing turbotax code Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Free state tax filing turbotax code Send your return to the address listed under Where To File. Free state tax filing turbotax code   See Publication 570 for information about filing Northern Mariana Islands returns. Free state tax filing turbotax code Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Free state tax filing turbotax code S. Free state tax filing turbotax code resident. Free state tax filing turbotax code This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Free state tax filing turbotax code If you make this choice, the following two rules apply. Free state tax filing turbotax code You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Free state tax filing turbotax code You must file a joint income tax return for the year you make the choice. Free state tax filing turbotax code This means that neither of you can claim under any tax treaty not to be a U. Free state tax filing turbotax code S. Free state tax filing turbotax code resident for a tax year for which the choice is in effect. Free state tax filing turbotax code You can file joint or separate returns in years after the year in which you make the choice. Free state tax filing turbotax code Example 1. Free state tax filing turbotax code Pat Smith, a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen, is married to Norman, a nonresident alien. Free state tax filing turbotax code Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Free state tax filing turbotax code Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Free state tax filing turbotax code Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Free state tax filing turbotax code Example 2. Free state tax filing turbotax code When Bob and Sharon Williams got married, both were nonresident aliens. Free state tax filing turbotax code In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Free state tax filing turbotax code Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Free state tax filing turbotax code Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Free state tax filing turbotax code Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Free state tax filing turbotax code If you do not choose to treat your nonresident alien spouse as a U. Free state tax filing turbotax code S. Free state tax filing turbotax code resident, you may be able to use head of household filing status. Free state tax filing turbotax code To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Free state tax filing turbotax code For more information, see Publication 501. Free state tax filing turbotax code Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Free state tax filing turbotax code S. Free state tax filing turbotax code resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Free state tax filing turbotax code To get an SSN for a nonresident alien spouse, apply at an office of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code Social Security Administration (SSA) or U. Free state tax filing turbotax code S. Free state tax filing turbotax code consulate. Free state tax filing turbotax code You must complete Form SS-5, Application for a Social Security Card, available at www. Free state tax filing turbotax code socialsecurity. Free state tax filing turbotax code gov or by calling 1-800-772-1213. Free state tax filing turbotax code You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Free state tax filing turbotax code If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Free state tax filing turbotax code How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Free state tax filing turbotax code It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Free state tax filing turbotax code S. Free state tax filing turbotax code residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Free state tax filing turbotax code (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Free state tax filing turbotax code ) You generally make this choice when you file your joint return. Free state tax filing turbotax code However, you also can make the choice by filing a joint amended return on Form 1040X. Free state tax filing turbotax code Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Free state tax filing turbotax code If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Free state tax filing turbotax code You generally must file the amended joint return within 3 years from the date you filed your original U. Free state tax filing turbotax code S. Free state tax filing turbotax code income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free state tax filing turbotax code Table 1–1. Free state tax filing turbotax code Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Free state tax filing turbotax code   • The revocation must be made by the due date for filing the tax return for that tax year. Free state tax filing turbotax code   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Free state tax filing turbotax code The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Free state tax filing turbotax code     • The name and address of any person who is revoking the choice for a deceased spouse. Free state tax filing turbotax code     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Free state tax filing turbotax code   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Free state tax filing turbotax code Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Free state tax filing turbotax code   • If the surviving spouse is a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Free state tax filing turbotax code   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Free state tax filing turbotax code Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Free state tax filing turbotax code Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Free state tax filing turbotax code Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident alien at any time during the later tax year. Free state tax filing turbotax code Example. Free state tax filing turbotax code Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Free state tax filing turbotax code They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Free state tax filing turbotax code On January 10, 2012, Dick became a nonresident alien. Free state tax filing turbotax code Judy had remained a nonresident alien. Free state tax filing turbotax code Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Free state tax filing turbotax code Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Free state tax filing turbotax code For 2013, both are treated as nonresident aliens. Free state tax filing turbotax code If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Free state tax filing turbotax code Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Free state tax filing turbotax code If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Free state tax filing turbotax code Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident abroad as for a taxpayer in the United States. Free state tax filing turbotax code For current instructions on making estimated tax payments, see Form 1040-ES. Free state tax filing turbotax code If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Free state tax filing turbotax code Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Free state tax filing turbotax code (The return must cover all 12 months. Free state tax filing turbotax code ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Free state tax filing turbotax code See Publication 505 for more information. Free state tax filing turbotax code The first installment of estimated tax is due on April 15, 2014. Free state tax filing turbotax code Foreign earned income exclusion. Free state tax filing turbotax code   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Free state tax filing turbotax code In addition, you can reduce your income by your estimated foreign housing deduction. Free state tax filing turbotax code However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Free state tax filing turbotax code If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Free state tax filing turbotax code   For more information about figuring your estimated tax, see Publication 505. Free state tax filing turbotax code Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Free state tax filing turbotax code 1). Free state tax filing turbotax code   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Free state tax filing turbotax code 1. Free state tax filing turbotax code Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Free state tax filing turbotax code See the filing instructions at www. Free state tax filing turbotax code bsaefiling. Free state tax filing turbotax code fincen. Free state tax filing turbotax code treas. Free state tax filing turbotax code gov/main. Free state tax filing turbotax code html. Free state tax filing turbotax code   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Free state tax filing turbotax code You do not need to file the report if the assets are with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Free state tax filing turbotax code   More information about the filing of Form 114 can be found in the instructions for the form. Free state tax filing turbotax code FinCEN Form 105. Free state tax filing turbotax code   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Free state tax filing turbotax code Certain recipients of currency or monetary instruments also must file Form 105. Free state tax filing turbotax code   More information about the filing of Form 105 can be found in the instructions on the back of the form. Free state tax filing turbotax code Form 8938. Free state tax filing turbotax code   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Free state tax filing turbotax code 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. Free state tax filing turbotax code 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. Free state tax filing turbotax code S. Free state tax filing turbotax code person. Free state tax filing turbotax code   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. Free state tax filing turbotax code   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Free state tax filing turbotax code Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - International Individual Tax Statistics

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Here you will find links to the Statistics of Income studies relating to individual taxpayers in an international context. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International Business Tax Statistics

Overview of U.S. Taxes on International Income

Foreign Recipients of U.S. Income Provides data on income paid to nonresident aliens and the amount of tax withheld by the U.S. Government.  Data are taken from Form 1042-S.
Foreign Recipients of U.S. Partnership Income Provides data on the taxable income allocated by U.S. partnerships to foreign partners and the U.S. tax withheld on this income. This study is conducted anually. Data are taken from Forms 8805.
Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.
Individual Foreign Earned Income/Foreign Tax Credit Provides data on foreign-source income, deductions, taxes, and foreign tax credit reported on individual income tax returns.  This study is conducted every 5 years.  Data are taken from Forms 2555 and 1116.
International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.
Nonresident Alien Estate Tax Returns Provides data on estate tax returns filed for non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. This study is conducted every 2 years.  Data are taken from Form 706-NA.
Page Last Reviewed or Updated: 10-Feb-2014

The Free State Tax Filing Turbotax Code

Free state tax filing turbotax code 5. Free state tax filing turbotax code   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Free state tax filing turbotax code J-1 visa holders. Free state tax filing turbotax code Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Free state tax filing turbotax code The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Free state tax filing turbotax code Resident aliens should get publications, forms, and instructions for U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens, because the information for filing returns for resident aliens is generally the same as for U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Free state tax filing turbotax code Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Free state tax filing turbotax code Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Free state tax filing turbotax code S. Free state tax filing turbotax code Individual Income Tax Return 1040NR U. Free state tax filing turbotax code S. Free state tax filing turbotax code Nonresident Alien Income Tax Return 1040NR-EZ U. Free state tax filing turbotax code S. Free state tax filing turbotax code Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Free state tax filing turbotax code Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Free state tax filing turbotax code If you have not previously established a fiscal tax year, your tax year is the calendar year. Free state tax filing turbotax code A calendar year is 12 consecutive months ending on December 31. Free state tax filing turbotax code If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. Free state tax filing turbotax code S. Free state tax filing turbotax code resident for any calendar year, you will be treated as a U. Free state tax filing turbotax code S. Free state tax filing turbotax code resident for any part of your fiscal year that falls within that calendar year. Free state tax filing turbotax code Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Free state tax filing turbotax code For an individual, this is a social security number (SSN). Free state tax filing turbotax code If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Free state tax filing turbotax code An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Free state tax filing turbotax code You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business at any time during the year, An alien who has a U. Free state tax filing turbotax code S. Free state tax filing turbotax code office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Free state tax filing turbotax code Social security number (SSN). Free state tax filing turbotax code   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Free state tax filing turbotax code S. Free state tax filing turbotax code employment. Free state tax filing turbotax code   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Free state tax filing turbotax code You can also download Form SS-5 from the SSA's website at www. Free state tax filing turbotax code socialsecurity. Free state tax filing turbotax code gov/ssnumber/ss5. Free state tax filing turbotax code htm. Free state tax filing turbotax code You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Free state tax filing turbotax code Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Free state tax filing turbotax code F-1 and M-1 visa holders. Free state tax filing turbotax code    If you are an F-1 or M-1 student, you must also show your Form I-20. Free state tax filing turbotax code For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Free state tax filing turbotax code socialsecurity. Free state tax filing turbotax code gov/pubs/10181. Free state tax filing turbotax code html. Free state tax filing turbotax code J-1 visa holders. Free state tax filing turbotax code   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Free state tax filing turbotax code For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Free state tax filing turbotax code socialsecurity. Free state tax filing turbotax code gov/pubs/10107. Free state tax filing turbotax code html. Free state tax filing turbotax code Individual taxpayer identification number (ITIN). Free state tax filing turbotax code   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Free state tax filing turbotax code For details on how to do so, see Form W-7 and its instructions. Free state tax filing turbotax code Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Free state tax filing turbotax code If you already have an ITIN, enter it wherever an SSN is required on your tax return. Free state tax filing turbotax code   An ITIN is for tax use only. Free state tax filing turbotax code It does not entitle you to social security benefits or change your employment or immigration status under U. Free state tax filing turbotax code S. Free state tax filing turbotax code law. Free state tax filing turbotax code   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Free state tax filing turbotax code Employer identification number (EIN). Free state tax filing turbotax code   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Free state tax filing turbotax code To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Free state tax filing turbotax code Filing Status The amount of your tax depends on your filing status. Free state tax filing turbotax code Your filing status is important in determining whether you can take certain deductions and credits. Free state tax filing turbotax code The rules for determining your filing status are different for resident aliens and nonresident aliens. Free state tax filing turbotax code Resident Aliens Resident aliens can use the same filing statuses available to U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code See your form instructions or Publication 501 for more information on filing status. Free state tax filing turbotax code Married filing jointly. Free state tax filing turbotax code   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Free state tax filing turbotax code Qualifying widow(er). Free state tax filing turbotax code   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Free state tax filing turbotax code This applies only if you could have filed a joint return with your spouse for the year your spouse died. Free state tax filing turbotax code Head of household. Free state tax filing turbotax code   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Free state tax filing turbotax code You must be a resident alien for the entire tax year. Free state tax filing turbotax code   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Free state tax filing turbotax code Note. Free state tax filing turbotax code   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Free state tax filing turbotax code In that case, you will not be entitled to the credit. Free state tax filing turbotax code See Publication 596 for more information. Free state tax filing turbotax code Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Free state tax filing turbotax code If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Free state tax filing turbotax code Married nonresident alien. Free state tax filing turbotax code   Married nonresident aliens who are not married to U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code Exceptions. Free state tax filing turbotax code   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Free state tax filing turbotax code However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Free state tax filing turbotax code S. Free state tax filing turbotax code national. Free state tax filing turbotax code See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Free state tax filing turbotax code U. Free state tax filing turbotax code S. Free state tax filing turbotax code national is defined later in this section under Qualifying widow(er) . Free state tax filing turbotax code   A nonresident alien generally cannot file as married filing jointly. Free state tax filing turbotax code However, a nonresident alien who is married to a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Free state tax filing turbotax code For information on these choices, see chapter 1. Free state tax filing turbotax code If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Free state tax filing turbotax code Qualifying widow(er). Free state tax filing turbotax code   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Free state tax filing turbotax code You were a resident of Canada, Mexico, or South Korea, or a U. Free state tax filing turbotax code S. Free state tax filing turbotax code national (defined later). Free state tax filing turbotax code Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free state tax filing turbotax code You have a dependent child living with you. Free state tax filing turbotax code See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Free state tax filing turbotax code   A U. Free state tax filing turbotax code S. Free state tax filing turbotax code national is an individual who, although not a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen, owes his or her allegiance to the United States. Free state tax filing turbotax code U. Free state tax filing turbotax code S. Free state tax filing turbotax code nationals include American Samoans and Northern Mariana Islanders who chose to become U. Free state tax filing turbotax code S. Free state tax filing turbotax code nationals instead of U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code Head of household. Free state tax filing turbotax code   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Free state tax filing turbotax code However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Free state tax filing turbotax code Note. Free state tax filing turbotax code   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Free state tax filing turbotax code In that case, your spouse will not be entitled to the credit. Free state tax filing turbotax code See Publication 596 for more information. Free state tax filing turbotax code Estates and trusts. Free state tax filing turbotax code   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code Special rules for aliens from certain U. Free state tax filing turbotax code S. Free state tax filing turbotax code possessions. Free state tax filing turbotax code   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Free state tax filing turbotax code Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Free state tax filing turbotax code For resident aliens, this includes income from sources both within and outside the United States. Free state tax filing turbotax code For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Free state tax filing turbotax code S. Free state tax filing turbotax code sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Free state tax filing turbotax code Deductions Resident and nonresident aliens can claim similar deductions on their U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax returns. Free state tax filing turbotax code However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code Resident Aliens You can claim the same deductions allowed to U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens if you are a resident alien for the entire tax year. Free state tax filing turbotax code While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Free state tax filing turbotax code You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Free state tax filing turbotax code Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Free state tax filing turbotax code You generally cannot claim deductions related to income that is not connected with your U. Free state tax filing turbotax code S. Free state tax filing turbotax code business activities. Free state tax filing turbotax code Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Free state tax filing turbotax code Ordinary and necessary business expenses. Free state tax filing turbotax code   You can deduct all ordinary and necessary expenses in the operation of your U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business to the extent they relate to income effectively connected with that trade or business. Free state tax filing turbotax code The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Free state tax filing turbotax code For information about other business expenses, see Publication 535. Free state tax filing turbotax code Losses. Free state tax filing turbotax code   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Free state tax filing turbotax code to the extent that they relate to income that is effectively connected with a trade or business in the United States. Free state tax filing turbotax code Educator expenses. Free state tax filing turbotax code   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Free state tax filing turbotax code For more information, see your tax form instructions. Free state tax filing turbotax code Individual retirement arrangement (IRA). Free state tax filing turbotax code   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Free state tax filing turbotax code But you must have taxable compensation effectively connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business to do so. Free state tax filing turbotax code A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Free state tax filing turbotax code If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Free state tax filing turbotax code ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Free state tax filing turbotax code But you can still make contributions to a traditional IRA even if you cannot deduct them. Free state tax filing turbotax code If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Free state tax filing turbotax code   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Free state tax filing turbotax code Moving expenses. Free state tax filing turbotax code   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Free state tax filing turbotax code You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Free state tax filing turbotax code Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Free state tax filing turbotax code If you had no former job location, the new job location must be at least 50 miles from your former home. Free state tax filing turbotax code   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Free state tax filing turbotax code   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Free state tax filing turbotax code   For more information on the moving expense deduction, see Publication 521. Free state tax filing turbotax code Reimbursements. Free state tax filing turbotax code   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Free state tax filing turbotax code You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Free state tax filing turbotax code For more information, see Publication 521. Free state tax filing turbotax code Moving expense or travel expense. Free state tax filing turbotax code   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Free state tax filing turbotax code Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Free state tax filing turbotax code Self-employed SEP, SIMPLE, and qualified retirement plans. Free state tax filing turbotax code   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Free state tax filing turbotax code To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Free state tax filing turbotax code Penalty on early withdrawal of savings. Free state tax filing turbotax code   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Free state tax filing turbotax code Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Free state tax filing turbotax code However, if the interest income is effectively connected with your U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Free state tax filing turbotax code Student loan interest expense. Free state tax filing turbotax code   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Free state tax filing turbotax code Generally, you can claim the deduction if all the following requirements are met. Free state tax filing turbotax code Your filing status is any filing status except married filing separately. Free state tax filing turbotax code Your modified adjusted gross income is less than $75,000. Free state tax filing turbotax code No one else is claiming an exemption for you on his or her 2013 tax return. Free state tax filing turbotax code You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Free state tax filing turbotax code The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Free state tax filing turbotax code The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Free state tax filing turbotax code The person for whom the expenses were paid or incurred was an eligible student. Free state tax filing turbotax code Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Free state tax filing turbotax code For more information, see Publication 970, Tax Benefits for Education. Free state tax filing turbotax code Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax return. Free state tax filing turbotax code Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax purposes and was not the dependent of another taxpayer. Free state tax filing turbotax code You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Free state tax filing turbotax code You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Free state tax filing turbotax code Get Publication 501 for more information. Free state tax filing turbotax code Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free state tax filing turbotax code See Identification Number, earlier. Free state tax filing turbotax code Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Free state tax filing turbotax code You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Free state tax filing turbotax code Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free state tax filing turbotax code See Identification Number, earlier. Free state tax filing turbotax code Residents of Mexico or Canada or U. Free state tax filing turbotax code S. Free state tax filing turbotax code nationals. Free state tax filing turbotax code   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax purposes and cannot be claimed as the dependent on another U. Free state tax filing turbotax code S. Free state tax filing turbotax code taxpayer's return. Free state tax filing turbotax code In addition, you can claim exemptions for your dependents who meet certain tests. Free state tax filing turbotax code Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens to determine who is a dependent and for which dependents exemptions can be claimed. Free state tax filing turbotax code See Publication 501 for these rules. Free state tax filing turbotax code For purposes of these rules, dependents who are U. Free state tax filing turbotax code S. Free state tax filing turbotax code nationals meet the citizenship test discussed in Publication 501. Free state tax filing turbotax code Residents of South Korea. Free state tax filing turbotax code   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Free state tax filing turbotax code The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Free state tax filing turbotax code S. Free state tax filing turbotax code source gross income effectively connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business for the tax year to the alien's entire income from all sources during the tax year. Free state tax filing turbotax code Example. Free state tax filing turbotax code Mr. Free state tax filing turbotax code Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Free state tax filing turbotax code During the tax year he receives U. Free state tax filing turbotax code S. Free state tax filing turbotax code compensation of $18,000. Free state tax filing turbotax code He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code Thus, his total income for the year is $24,000. Free state tax filing turbotax code Mr. Free state tax filing turbotax code Park meets all requirements for claiming exemptions for his spouse and two children. Free state tax filing turbotax code The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Free state tax filing turbotax code   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Free state tax filing turbotax code   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Free state tax filing turbotax code S. Free state tax filing turbotax code taxpayer's return. Free state tax filing turbotax code   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code See Publication 501 for these rules. Free state tax filing turbotax code   List your spouse and dependents on line 7c of Form 1040NR. Free state tax filing turbotax code Enter the total on the appropriate line to the right of line 7c. Free state tax filing turbotax code Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing turbotax code However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code Resident Aliens You can claim the same itemized deductions as U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens, using Schedule A of Form 1040. Free state tax filing turbotax code These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Free state tax filing turbotax code If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Free state tax filing turbotax code For further information, see Form 1040 and instructions. Free state tax filing turbotax code Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code These deductions include state and local income taxes, charitable contributions to U. Free state tax filing turbotax code S. Free state tax filing turbotax code organizations, casualty and theft losses, and miscellaneous deductions. Free state tax filing turbotax code Use Schedule A of Form 1040NR to claim itemized deductions. Free state tax filing turbotax code If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Free state tax filing turbotax code If you are claiming any other itemized deduction, you must file Form 1040NR. Free state tax filing turbotax code Standard deduction. Free state tax filing turbotax code   Nonresident aliens cannot claim the standard deduction. Free state tax filing turbotax code However, see Students and business apprentices from India , next. Free state tax filing turbotax code Students and business apprentices from India. Free state tax filing turbotax code   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Free state tax filing turbotax code You can claim the standard deduction provided you do not claim itemized deductions. Free state tax filing turbotax code   Use Worksheet 5-1 to figure your standard deduction. Free state tax filing turbotax code If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Free state tax filing turbotax code State and local income taxes. Free state tax filing turbotax code   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Free state tax filing turbotax code If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Free state tax filing turbotax code Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Free state tax filing turbotax code See Recoveries in Publication 525 for details on how to figure the amount to include in income. Free state tax filing turbotax code Charitable contributions. Free state tax filing turbotax code   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Free state tax filing turbotax code Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Free state tax filing turbotax code Certain organizations that promote national or international amateur sports competition are also qualified organizations. Free state tax filing turbotax code Foreign organizations. Free state tax filing turbotax code   Contributions made directly to a foreign organization are not deductible. Free state tax filing turbotax code However, you can deduct contributions to a U. Free state tax filing turbotax code S. Free state tax filing turbotax code organization that transfers funds to a charitable foreign organization if the U. Free state tax filing turbotax code S. Free state tax filing turbotax code organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code organization. Free state tax filing turbotax code   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Free state tax filing turbotax code Worksheet 5-1. Free state tax filing turbotax code 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Free state tax filing turbotax code If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Free state tax filing turbotax code You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free state tax filing turbotax code 1 Enter the amount shown below for your filing status. Free state tax filing turbotax code           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Free state tax filing turbotax code           2 Can you be claimed as a dependent on someone else's U. Free state tax filing turbotax code S. Free state tax filing turbotax code income tax return?  No. Free state tax filing turbotax code Enter the amount from line 1 on line 4. Free state tax filing turbotax code Skip line 3 and go to line 5. Free state tax filing turbotax code   Yes. Free state tax filing turbotax code Go to line 3. Free state tax filing turbotax code         3 Is your earned income* more than $650?           Yes. Free state tax filing turbotax code Add $350 to your earned income. Free state tax filing turbotax code Enter the total. Free state tax filing turbotax code           No. Free state tax filing turbotax code Enter $1,000 3. Free state tax filing turbotax code       4 Enter the smaller of line 1 or line 3 4. Free state tax filing turbotax code   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Free state tax filing turbotax code If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Free state tax filing turbotax code Otherwise, enter -0- 5. Free state tax filing turbotax code   6 Add lines 4 and 5. Free state tax filing turbotax code Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Free state tax filing turbotax code Print “Standard Deduction Allowed Under U. Free state tax filing turbotax code S. Free state tax filing turbotax code –India Income Tax Treaty” in the space to the left of these lines. Free state tax filing turbotax code This is your standard deduction for 2013. Free state tax filing turbotax code 6. Free state tax filing turbotax code   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free state tax filing turbotax code It also includes any amount received as a scholarship that you must include in your income. Free state tax filing turbotax code Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Free state tax filing turbotax code Contributions from which you benefit. Free state tax filing turbotax code   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Free state tax filing turbotax code   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Free state tax filing turbotax code For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Free state tax filing turbotax code Cash contributions. Free state tax filing turbotax code   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Free state tax filing turbotax code The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Free state tax filing turbotax code   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Free state tax filing turbotax code If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Free state tax filing turbotax code Noncash contributions. Free state tax filing turbotax code   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Free state tax filing turbotax code See Publication 526 for details. Free state tax filing turbotax code For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Free state tax filing turbotax code If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Free state tax filing turbotax code If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Free state tax filing turbotax code If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Free state tax filing turbotax code You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Free state tax filing turbotax code See Form 8283 and its instructions for details. Free state tax filing turbotax code Contributions of appreciated property. Free state tax filing turbotax code   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Free state tax filing turbotax code However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Free state tax filing turbotax code Your basis in the property is generally what you paid for it. Free state tax filing turbotax code If you need more information about basis, get Publication 551, Basis of Assets. Free state tax filing turbotax code   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Free state tax filing turbotax code For information about these rules, see Publication 526. Free state tax filing turbotax code Limit. Free state tax filing turbotax code   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Free state tax filing turbotax code For a discussion of limits on charitable contributions and other information, get Publication 526. Free state tax filing turbotax code Casualty and theft losses. Free state tax filing turbotax code   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code The property can be personal use property or income-producing property not connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business. Free state tax filing turbotax code The property must be located in the United States at the time of the casualty or theft. Free state tax filing turbotax code You can deduct theft losses only in the year in which you discover the loss. Free state tax filing turbotax code   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Free state tax filing turbotax code The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Free state tax filing turbotax code   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Free state tax filing turbotax code If you do not, you cannot deduct this loss as a casualty or theft loss. Free state tax filing turbotax code   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Free state tax filing turbotax code Losses from personal use property. Free state tax filing turbotax code    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Free state tax filing turbotax code You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Free state tax filing turbotax code Losses from income-producing property. Free state tax filing turbotax code   These losses are not subject to the limitations that apply to personal use property. Free state tax filing turbotax code Use Section B of Form 4684 to figure your deduction for these losses. Free state tax filing turbotax code Job expenses and other miscellaneous deductions. Free state tax filing turbotax code   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Free state tax filing turbotax code Generally, the allowable deductions must be related to effectively connected income. Free state tax filing turbotax code Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Free state tax filing turbotax code   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Free state tax filing turbotax code For more information on miscellaneous deductions, see the instructions for Form 1040NR. Free state tax filing turbotax code Travel expenses. Free state tax filing turbotax code   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Free state tax filing turbotax code Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free state tax filing turbotax code You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Free state tax filing turbotax code   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Free state tax filing turbotax code You cannot deduct travel expenses for other members of your family or party. Free state tax filing turbotax code Deductible travel expenses. Free state tax filing turbotax code   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Free state tax filing turbotax code , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Free state tax filing turbotax code You generally can deduct only 50% of unreimbursed meal expenses. Free state tax filing turbotax code The standard meal allowance rates for high-cost areas are available at www. Free state tax filing turbotax code gsa. Free state tax filing turbotax code gov/perdiem. Free state tax filing turbotax code The rates for other areas are in Publication 463. Free state tax filing turbotax code   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Free state tax filing turbotax code Expenses allocable to U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax-exempt income. Free state tax filing turbotax code   You cannot deduct an expense, or part of an expense, that is allocable to U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax-exempt income, including income exempt by tax treaty. Free state tax filing turbotax code Example. Free state tax filing turbotax code Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Free state tax filing turbotax code S. Free state tax filing turbotax code company. Free state tax filing turbotax code During her stay in the United States, she received a salary of $8,000 from her Polish employer. Free state tax filing turbotax code She received no other U. Free state tax filing turbotax code S. Free state tax filing turbotax code source income. Free state tax filing turbotax code She spent $3,000 on travel expenses, of which $1,000 were for meals. Free state tax filing turbotax code None of these expenses were reimbursed. Free state tax filing turbotax code Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Free state tax filing turbotax code S. Free state tax filing turbotax code income tax. Free state tax filing turbotax code In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Free state tax filing turbotax code She must reduce the remaining $2,500 of travel expenses by 62. Free state tax filing turbotax code 5% ($1,563) because 62. Free state tax filing turbotax code 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Free state tax filing turbotax code She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Free state tax filing turbotax code She completes the remaining lines according to the instructions for Schedule A. Free state tax filing turbotax code More information. Free state tax filing turbotax code   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Free state tax filing turbotax code Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Free state tax filing turbotax code Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizens. Free state tax filing turbotax code The following items are some of the credits you may be able to claim. Free state tax filing turbotax code Foreign tax credit. Free state tax filing turbotax code   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Free state tax filing turbotax code You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Free state tax filing turbotax code To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Free state tax filing turbotax code   For more information, get Publication 514, Foreign Tax Credit for Individuals. Free state tax filing turbotax code Child and dependent care credit. Free state tax filing turbotax code   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Free state tax filing turbotax code Generally, you must be able to claim an exemption for your dependent. Free state tax filing turbotax code   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Free state tax filing turbotax code Credit for the elderly or the disabled. Free state tax filing turbotax code   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Free state tax filing turbotax code For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Free state tax filing turbotax code Education credits. Free state tax filing turbotax code   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Free state tax filing turbotax code There are two education credits: the American Opportunity Credit and the lifetime learning credit. Free state tax filing turbotax code You cannot claim these credits if you are married filing separately. Free state tax filing turbotax code Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Free state tax filing turbotax code For more information, see Publication 970. Free state tax filing turbotax code Retirement savings contributions credit. Free state tax filing turbotax code   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Free state tax filing turbotax code You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Free state tax filing turbotax code Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Free state tax filing turbotax code For more information, see Publication 590. Free state tax filing turbotax code Child tax credit. Free state tax filing turbotax code   You may be able to take this credit if you have a qualifying child. Free state tax filing turbotax code   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free state tax filing turbotax code Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Free state tax filing turbotax code Is a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen, a U. Free state tax filing turbotax code S. Free state tax filing turbotax code national, or a resident alien. Free state tax filing turbotax code Did not provide over half of his or her own support for 2013. Free state tax filing turbotax code Lived with you more than half of 2013. Free state tax filing turbotax code Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free state tax filing turbotax code Is claimed as a dependent on your return. Free state tax filing turbotax code An adopted child is always treated as your own child. Free state tax filing turbotax code An adopted child includes a child lawfully placed with you for legal adoption. Free state tax filing turbotax code   See your form instructions for additional details. Free state tax filing turbotax code Adoption credit. Free state tax filing turbotax code   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free state tax filing turbotax code This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free state tax filing turbotax code To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Free state tax filing turbotax code Earned income credit. Free state tax filing turbotax code   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Free state tax filing turbotax code If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Free state tax filing turbotax code If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Free state tax filing turbotax code If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Free state tax filing turbotax code You cannot claim the earned income credit if your filing status is married filing separately. Free state tax filing turbotax code    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Free state tax filing turbotax code You cannot claim the credit using an ITIN. Free state tax filing turbotax code If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Free state tax filing turbotax code An example of a federally funded benefit is Medicaid. Free state tax filing turbotax code If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free state tax filing turbotax code Other information. Free state tax filing turbotax code   There are other eligibility rules that are not discussed here. Free state tax filing turbotax code For more information, get Publication 596, Earned Income Credit. Free state tax filing turbotax code Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Free state tax filing turbotax code You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Free state tax filing turbotax code Credits Credits are allowed only if you receive effectively connected income. Free state tax filing turbotax code You may be able to claim some of the following credits. Free state tax filing turbotax code Foreign tax credit. Free state tax filing turbotax code   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Free state tax filing turbotax code S. Free state tax filing turbotax code possession on that income. Free state tax filing turbotax code   If you do not have foreign source income effectively connected with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code trade or business, you cannot claim credits against your U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax for taxes paid or accrued to a foreign country or U. Free state tax filing turbotax code S. Free state tax filing turbotax code possession. Free state tax filing turbotax code   You cannot take any credit for taxes imposed by a foreign country or U. Free state tax filing turbotax code S. Free state tax filing turbotax code possession on your U. Free state tax filing turbotax code S. Free state tax filing turbotax code source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Free state tax filing turbotax code   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Free state tax filing turbotax code See Publication 514 for more information. Free state tax filing turbotax code Child and dependent care credit. Free state tax filing turbotax code   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Free state tax filing turbotax code Generally, you must be able to claim an exemption for your dependent. Free state tax filing turbotax code   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Free state tax filing turbotax code   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Free state tax filing turbotax code Earned income generally means wages, salaries, and professional fees for personal services performed. Free state tax filing turbotax code   For more information, get Publication 503. Free state tax filing turbotax code Education credits. Free state tax filing turbotax code   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing turbotax code However, if you are married and choose to file a joint return with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Free state tax filing turbotax code Retirement savings contributions credit. Free state tax filing turbotax code   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Free state tax filing turbotax code You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Free state tax filing turbotax code Use Form 8880 to figure the credit. Free state tax filing turbotax code For more information, see Publication 590. Free state tax filing turbotax code Child tax credit. Free state tax filing turbotax code   You may be able to take this credit if you have a qualifying child. Free state tax filing turbotax code   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free state tax filing turbotax code Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Free state tax filing turbotax code Is a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen, a U. Free state tax filing turbotax code S. Free state tax filing turbotax code national, or a resident alien. Free state tax filing turbotax code Did not provide over half of his or her own support for 2013. Free state tax filing turbotax code Lived with you more than half of 2013. Free state tax filing turbotax code Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free state tax filing turbotax code Is claimed as a dependent on your return. Free state tax filing turbotax code An adopted child is always treated as your own child. Free state tax filing turbotax code An adopted child includes a child lawfully placed with you for legal adoption. Free state tax filing turbotax code   See your form instructions for additional details. Free state tax filing turbotax code Adoption credit. Free state tax filing turbotax code   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free state tax filing turbotax code This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free state tax filing turbotax code To claim the adoption credit, file Form 8839 with your Form 1040NR. Free state tax filing turbotax code   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Free state tax filing turbotax code Credit for prior year minimum tax. Free state tax filing turbotax code   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Free state tax filing turbotax code Earned income credit. Free state tax filing turbotax code   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Free state tax filing turbotax code However, if you are married and choose to file a joint return with a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Free state tax filing turbotax code    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Free state tax filing turbotax code You cannot claim the credit using an ITIN. Free state tax filing turbotax code If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Free state tax filing turbotax code An example of a federally funded benefit is Medicaid. Free state tax filing turbotax code If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free state tax filing turbotax code   See Publication 596 for more information on the credit. Free state tax filing turbotax code Tax Withheld You can claim the tax withheld during the year as a payment against your U. Free state tax filing turbotax code S. Free state tax filing turbotax code tax. Free state tax filing turbotax code You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Free state tax filing turbotax code The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Free state tax filing turbotax code Withholding from wages. Free state tax filing turbotax code   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Free state tax filing turbotax code S. Free state tax filing turbotax code income tax liability for the same year. Free state tax filing turbotax code You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Free state tax filing turbotax code Excess social security tax withheld. Free state tax filing turbotax code   If you have two or more employers, you may be able to claim a credit against your U. Free state tax filing turbotax code S. Free state tax filing turbotax code income tax liability for social security tax withheld in excess of the maximum required. Free state tax filing turbotax code See Social Security and Medicare Taxes in chapter 8 for more information. Free state tax filing turbotax code Additional Medicare Tax. Free state tax filing turbotax code   Your employer is responsible for withholding the 0. Free state tax filing turbotax code 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Free state tax filing turbotax code If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. Free state tax filing turbotax code Tax paid on undistributed long-term capital gains. Free state tax filing turbotax code   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Free state tax filing turbotax code You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Free state tax filing turbotax code Tax withheld at the source. Free state tax filing turbotax code   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Free state tax filing turbotax code Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Free state tax filing turbotax code Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Free state tax filing turbotax code Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Free state tax filing turbotax code Tax withheld on partnership income. Free state tax filing turbotax code   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Free state tax filing turbotax code The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Free state tax filing turbotax code A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Free state tax filing turbotax code In this case, the partnership will give you a statement on Form 1042-S. Free state tax filing turbotax code Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Free state tax filing turbotax code Claiming tax withheld on your return. Free state tax filing turbotax code   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Free state tax filing turbotax code The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Free state tax filing turbotax code Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Free state tax filing turbotax code You should file Form 1040 and report all income from sources both in and outside the United States. Free state tax filing turbotax code However, you can exclude the income discussed in the following paragraphs. Free state tax filing turbotax code For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Free state tax filing turbotax code For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Free state tax filing turbotax code There are also limits on what deductions and credits are allowed. Free state tax filing turbotax code See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Free state tax filing turbotax code Residents of Puerto Rico. Free state tax filing turbotax code   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Free state tax filing turbotax code   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Free state tax filing turbotax code You must also make your first payment of estimated tax by June 15. Free state tax filing turbotax code You cannot file a joint income tax return or make joint payments of estimated tax. Free state tax filing turbotax code However, if you are married to a U. Free state tax filing turbotax code S. Free state tax filing turbotax code citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing turbotax code   If you earn wages subject to withholding, your U. Free state tax filing turbotax code S. Free state tax filing turbotax code income tax return is due by April 15. Free state tax filing turbotax code Your first payment of estimated tax is also due by April 15. Free state tax filing turbotax code For information on withholding and estimated tax, see chapter 8 . Free state tax filing turbotax code Residents of American Samoa. Free state tax filing turbotax code   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code government or any of its agencies). Free state tax filing turbotax code An employee of the American Samoan government is not considered an employee of the U. Free state tax filing turbotax code S. Free state tax filing turbotax code government or any of its agencies for purposes of the exclusion. Free state tax filing turbotax code For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Free state tax filing turbotax code S. 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