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Free Tax Filing For College Students

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Free Tax Filing For College Students

Free tax filing for college students 3. Free tax filing for college students   Filing Information for Individuals in Certain U. Free tax filing for college students S. Free tax filing for college students Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. Free tax filing for college students S. Free tax filing for college students Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. Free tax filing for college students Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Free tax filing for college students S. Free tax filing for college students Internal Revenue Service. Free tax filing for college students This chapter covers the general rules for filing returns in the five possessions. Free tax filing for college students You must first determine if you are a bona fide resident of the relevant possession. Free tax filing for college students See chapter 1 for a discussion of the requirements you must meet. Free tax filing for college students You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. Free tax filing for college students Contact information is listed in this chapter under the heading for each possession. Free tax filing for college students American Samoa American Samoa has its own separate and independent tax system. Free tax filing for college students Although its tax laws are modeled on the U. Free tax filing for college students S. Free tax filing for college students Internal Revenue Code, there are certain differences. Free tax filing for college students Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. Free tax filing for college students The fax number is (684) 633-1513. Free tax filing for college students You can get forms and publications at www. Free tax filing for college students americansamoa. Free tax filing for college students gov. Free tax filing for college students The addresses and phone numbers listed above are subject to change. Free tax filing for college students Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. Free tax filing for college students In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. Free tax filing for college students Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Free tax filing for college students S. Free tax filing for college students tax on their American Samoa source income. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Free tax filing for college students An American Samoa tax return reporting your gross income from worldwide sources. Free tax filing for college students If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Free tax filing for college students However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Free tax filing for college students S. Free tax filing for college students Government employees under Special Rules for American Samoa, later). Free tax filing for college students To exclude American Samoa source income, attach a completed Form 4563 to your U. Free tax filing for college students S. Free tax filing for college students tax return (see Form 4563 for more information). Free tax filing for college students If you are excluding American Samoa source income on your U. Free tax filing for college students S. Free tax filing for college students tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. Free tax filing for college students For more information, see Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students Nonresident alien. Free tax filing for college students   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. Free tax filing for college students An American Samoa tax return reporting worldwide income. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040, U. Free tax filing for college students S. Free tax filing for college students Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. Free tax filing for college students For more information, see U. Free tax filing for college students S. Free tax filing for college students Government employees under Special Rules for American Samoa, later. Free tax filing for college students To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Free tax filing for college students S. Free tax filing for college students tax return (see Form 4563 , below, for more information). Free tax filing for college students For all other tax purposes, however, you will be treated as a nonresident alien individual. Free tax filing for college students 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 tax filing for college students There are also limitations on what deductions and credits are allowed. Free tax filing for college students See Publication 519 for more information. Free tax filing for college students Form 4563. Free tax filing for college students   If you must file a U. Free tax filing for college students S. Free tax filing for college students income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. Free tax filing for college students Form 4563 cannot be filed by itself. Free tax filing for college students There is an example of a filled-in Form 4563 in chapter 5. Free tax filing for college students   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. Free tax filing for college students Self-employment tax. Free tax filing for college students   If you are not required to file a U. Free tax filing for college students S. Free tax filing for college students tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. Free tax filing for college students On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Free tax filing for college students Additional Medicare Tax. Free tax filing for college students   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing for college students Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing for college students For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students Net Investment Income Tax. Free tax filing for college students   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free tax filing for college students 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Free tax filing for college students The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. Free tax filing for college students g. Free tax filing for college students , $200,000 for single filers. Free tax filing for college students The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free tax filing for college students See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free tax filing for college students Estimated tax payments. Free tax filing for college students   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. Free tax filing for college students   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free tax filing for college students irs. Free tax filing for college students gov/e-pay. Free tax filing for college students   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Free tax filing for college students Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. Free tax filing for college students S. Free tax filing for college students and American Samoa tax returns, and claims a foreign tax credit on the U. Free tax filing for college students S. Free tax filing for college students return for taxes paid to American Samoa. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Free tax filing for college students An American Samoa tax return reporting only your income from sources within American Samoa. Free tax filing for college students Wages for services performed in American Samoa, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from sources within American Samoa. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return reporting your income from worldwide sources. Free tax filing for college students You can take a credit against your U. Free tax filing for college students S. Free tax filing for college students tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. Free tax filing for college students S. Free tax filing for college students tax return. Free tax filing for college students De minimis exception to determining source of income. Free tax filing for college students   In certain situations you will not have income from a possession. Free tax filing for college students See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing for college students Nonresident alien. Free tax filing for college students   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. Free tax filing for college students An American Samoa tax return reporting only your income from sources within American Samoa. Free tax filing for college students In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from sources within American Samoa. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040NR, U. Free tax filing for college students S. Free tax filing for college students Nonresident Alien Income Tax Return) reporting U. Free tax filing for college students S. Free tax filing for college students source income according to the rules for a nonresident alien. Free tax filing for college students See the Instructions for Form 1040NR. Free tax filing for college students   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to: Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. Free tax filing for college students Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Free tax filing for college students Civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Free tax filing for college students However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing for college students If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Government employees. Free tax filing for college students   If you are employed in American Samoa by the U. Free tax filing for college students S. Free tax filing for college students Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Free tax filing for college students Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. Free tax filing for college students   Wages and salaries paid to employees of the U. Free tax filing for college students S. Free tax filing for college students Government and its agencies are also subject to U. Free tax filing for college students S. Free tax filing for college students federal income tax. Free tax filing for college students These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Free tax filing for college students   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. Free tax filing for college students S. Free tax filing for college students tax return. Free tax filing for college students   If you report government wages on both your U. Free tax filing for college students S. Free tax filing for college students and American Samoa tax returns, you can take a credit on your U. Free tax filing for college students S. Free tax filing for college students tax return for income taxes paid or accrued to American Samoa. Free tax filing for college students Figure the credit on Form 1116, and attach that form to your U. Free tax filing for college students S. Free tax filing for college students tax return, Form 1040. Free tax filing for college students Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. Free tax filing for college students Moving expense deduction. Free tax filing for college students   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Free tax filing for college students Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing for college students S. Free tax filing for college students earned income. Free tax filing for college students   If your move was to American Samoa, report your deduction for moving expenses as follows. Free tax filing for college students If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Free tax filing for college students If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Free tax filing for college students S. Free tax filing for college students tax returns. Free tax filing for college students Also, for purposes of a tax credit against your U. Free tax filing for college students S. Free tax filing for college students tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free tax filing for college students   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Free tax filing for college students Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Free tax filing for college students See Double Taxation in chapter 4. Free tax filing for college students The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Free tax filing for college students Although it is modeled after the U. Free tax filing for college students S. Free tax filing for college students system, there are differences in law and tax rates. Free tax filing for college students Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. Free tax filing for college students O. Free tax filing for college students Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Free tax filing for college students    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Free tax filing for college students You can access the Hacienda website at www. Free tax filing for college students hacienda. Free tax filing for college students gobierno. Free tax filing for college students pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Free tax filing for college students gobierno. Free tax filing for college students pr. Free tax filing for college students The addresses and phone numbers listed above are subject to change. Free tax filing for college students Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Free tax filing for college students The income reported on each return depends on your residency status in Puerto Rico. Free tax filing for college students To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Free tax filing for college students Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. Free tax filing for college students A Puerto Rico tax return reporting income from worldwide sources. Free tax filing for college students If you report U. Free tax filing for college students S. Free tax filing for college students source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Free tax filing for college students However, see U. Free tax filing for college students S. Free tax filing for college students Government employees under Special Rules for Puerto Rico, later, for an exception. Free tax filing for college students If you are excluding Puerto Rico income on your U. Free tax filing for college students S. Free tax filing for college students tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Free tax filing for college students For more information, see Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students If all of your income is from Puerto Rico sources, you are not required to file a U. Free tax filing for college students S. Free tax filing for college students tax return. Free tax filing for college students However, if you have self-employment income, see Self-employment tax , later. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students citizen only. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. Free tax filing for college students In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. Free tax filing for college students S. Free tax filing for college students Government or its agencies) that you earned before the date you changed your residence. Free tax filing for college students For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Free tax filing for college students Nonresident alien. Free tax filing for college students   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. Free tax filing for college students A Puerto Rico tax return reporting income from worldwide sources. Free tax filing for college students If you report U. Free tax filing for college students S. Free tax filing for college students source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). Free tax filing for college students For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Free tax filing for college students 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 tax filing for college students There are also limitations on what deductions and credits are allowed. Free tax filing for college students See Publication 519 for more information. Free tax filing for college students Self-employment tax. Free tax filing for college students   If you have no U. Free tax filing for college students S. Free tax filing for college students filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free tax filing for college students Additional Medicare Tax. Free tax filing for college students   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing for college students Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing for college students For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students Net Investment Income Tax. Free tax filing for college students   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free tax filing for college students 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Free tax filing for college students The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. Free tax filing for college students g. Free tax filing for college students , $200,000 for single filers. Free tax filing for college students The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free tax filing for college students See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free tax filing for college students Estimated tax payments. Free tax filing for college students   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). Free tax filing for college students   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free tax filing for college students irs. Free tax filing for college students gov/e-pay. Free tax filing for college students   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Free tax filing for college students Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. Free tax filing for college students A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free tax filing for college students Wages for services performed in Puerto Rico, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from Puerto Rico sources. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return reporting income from worldwide sources. Free tax filing for college students Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. Free tax filing for college students S. Free tax filing for college students taxes (see chapter 4 for more information). Free tax filing for college students Nonresident alien. Free tax filing for college students   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. Free tax filing for college students A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free tax filing for college students Wages for services performed in Puerto Rico, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from Puerto Rico sources. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040NR) according to the rules for a nonresident alien. Free tax filing for college students See the Instructions for Form 1040NR. Free tax filing for college students De minimis exception to determining source of income. Free tax filing for college students   In certain situations you will not have income from a possession. Free tax filing for college students See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing for college students Use the addresses listed below to file your U. Free tax filing for college students S. Free tax filing for college students and Puerto Rico income tax returns. Free tax filing for college students If you are not including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to: Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. Free tax filing for college students O. Free tax filing for college students Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Free tax filing for college students O. Free tax filing for college students Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Free tax filing for college students S. Free tax filing for college students and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Government employees. Free tax filing for college students   Wages and cost-of-living allowances paid by the U. Free tax filing for college students S. Free tax filing for college students Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Free tax filing for college students However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Free tax filing for college students S. Free tax filing for college students tax. Free tax filing for college students In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. Free tax filing for college students   These wages are also subject to U. Free tax filing for college students S. Free tax filing for college students tax, but the cost-of-living allowances are excludable. Free tax filing for college students A foreign tax credit is available in order to avoid double taxation. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Free tax filing for college students Civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Free tax filing for college students However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing for college students If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. Free tax filing for college students Income from sources outside Puerto Rico and the United States. Free tax filing for college students   If you are a U. Free tax filing for college students S. Free tax filing for college students citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. Free tax filing for college students In addition to your Puerto Rico and U. Free tax filing for college students S. Free tax filing for college students tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Free tax filing for college students To avoid double taxation, a foreign tax credit is generally available for either the U. Free tax filing for college students S. Free tax filing for college students or Puerto Rico return. Free tax filing for college students Example. Free tax filing for college students Thomas Red is a bona fide resident of Puerto Rico and a U. Free tax filing for college students S. Free tax filing for college students citizen. Free tax filing for college students He traveled to the Dominican Republic and worked in the construction industry for 1 month. Free tax filing for college students His wages were $20,000. Free tax filing for college students Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. Free tax filing for college students He may also have to file a tax return with the Dominican Republic. Free tax filing for college students Moving expense deduction. Free tax filing for college students   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Free tax filing for college students Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing for college students S. Free tax filing for college students earned income. Free tax filing for college students   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Free tax filing for college students If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Free tax filing for college students If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Free tax filing for college students S. Free tax filing for college students tax returns. Free tax filing for college students Also, for purposes of a tax credit against your U. Free tax filing for college students S. Free tax filing for college students tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free tax filing for college students   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing for college students Additional child tax credit. Free tax filing for college students   If you are not required to file a U. Free tax filing for college students S. Free tax filing for college students income tax return, this credit is available only if you meet all three of the following conditions. Free tax filing for college students You were a bona fide resident of Puerto Rico during the entire tax year. Free tax filing for college students Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Free tax filing for college students You had three or more qualifying children. Free tax filing for college students (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Free tax filing for college students ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Free tax filing for college students Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Free tax filing for college students Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Free tax filing for college students Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Free tax filing for college students See Double Taxation in chapter 4. Free tax filing for college students The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. Free tax filing for college students Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. Free tax filing for college students O. Free tax filing for college students Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Free tax filing for college students You can order forms and publications through the fax at (670) 664-1015. Free tax filing for college students You can get forms and publications at www. Free tax filing for college students cnmidof. Free tax filing for college students net. Free tax filing for college students The addresses and phone numbers listed above are subject to change. Free tax filing for college students Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. Free tax filing for college students Your residency status with regard to the CNMI determines which return you will file. Free tax filing for college students Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Free tax filing for college students Bona Fide Resident of the CNMI If you are a U. Free tax filing for college students S. Free tax filing for college students citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. Free tax filing for college students Include income from worldwide sources on your CNMI return. Free tax filing for college students In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. Free tax filing for college students However, if you were self-employed in 2013, see Self-employment tax , later. Free tax filing for college students Example. Free tax filing for college students David Gold was a bona fide resident of the CNMI for 2013. Free tax filing for college students He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Free tax filing for college students S. Free tax filing for college students corporations that carry on business mainly in the United States. Free tax filing for college students He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Free tax filing for college students He reports his total income of $34,000 on the CNMI return. Free tax filing for college students   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. Free tax filing for college students Include income from worldwide sources on your U. Free tax filing for college students S. Free tax filing for college students return. Free tax filing for college students In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students Note. Free tax filing for college students You may also need to complete Form 5074. Free tax filing for college students You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Free tax filing for college students Form 5074. Free tax filing for college students   If you file a U. Free tax filing for college students S. Free tax filing for college students income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. Free tax filing for college students   The United States and the CNMI use this form to divide your income taxes. Free tax filing for college students   There is an example of a filled-in Form 5074 in chapter 5. Free tax filing for college students De minimis exception to determining source of income. Free tax filing for college students   In certain situations you will not have income from a possession. Free tax filing for college students See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing for college students Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Free tax filing for college students   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to: Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. Free tax filing for college students A CNMI tax return reporting only your income from sources within the CNMI. Free tax filing for college students In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from sources within the CNMI. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040NR) reporting U. Free tax filing for college students S. Free tax filing for college students source income according to the rules for a nonresident alien. Free tax filing for college students See the instructions for Form 1040NR. Free tax filing for college students If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to:  Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free tax filing for college students O. Free tax filing for college students Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. Free tax filing for college students S. Free tax filing for college students citizen or a U. Free tax filing for college students S. Free tax filing for college students resident alien during the tax year, file your income tax return with the CNMI. Free tax filing for college students Include income from worldwide sources on your CNMI return. Free tax filing for college students Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free tax filing for college students O. Free tax filing for college students Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Free tax filing for college students Joint return. Free tax filing for college students   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. Free tax filing for college students If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. Free tax filing for college students If the spouse with the greater AGI is a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. Free tax filing for college students For this purpose, income is determined without regard to community property laws. Free tax filing for college students Example. Free tax filing for college students Marsha Blue, a U. Free tax filing for college students S. Free tax filing for college students citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. Free tax filing for college students Marsha earned $65,000 as a computer programmer in the United States. Free tax filing for college students Her spouse earned $20,000 as an artist in the CNMI. Free tax filing for college students Marsha and her spouse will file a joint return. Free tax filing for college students Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If you are a member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. Free tax filing for college students If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. Free tax filing for college students Civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free tax filing for college students However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing for college students If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. Free tax filing for college students S. Free tax filing for college students tax return. Free tax filing for college students Moving expense deduction. Free tax filing for college students   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Free tax filing for college students Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing for college students S. Free tax filing for college students earned income. Free tax filing for college students   If your move was to the CNMI, report your deduction for moving expenses as follows. Free tax filing for college students If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Free tax filing for college students If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. Free tax filing for college students   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing for college students Foreign tax credit. Free tax filing for college students   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Free tax filing for college students S. Free tax filing for college students income tax return for tax paid to the CNMI. Free tax filing for college students Self-employment tax. Free tax filing for college students   If you have no U. Free tax filing for college students S. Free tax filing for college students filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free tax filing for college students Additional Medicare Tax. Free tax filing for college students   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing for college students Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing for college students For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students Estimated tax payments. Free tax filing for college students   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. Free tax filing for college students Payment of estimated tax. Free tax filing for college students   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. Free tax filing for college students Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. Free tax filing for college students However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free tax filing for college students   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). Free tax filing for college students For this purpose, income is determined without regard to community property laws. Free tax filing for college students Early payment. Free tax filing for college students   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free tax filing for college students If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Free tax filing for college students   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free tax filing for college students irs. Free tax filing for college students gov/e-pay. Free tax filing for college students   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Free tax filing for college students Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Free tax filing for college students See Double Taxation in chapter 4. Free tax filing for college students Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Free tax filing for college students Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. Free tax filing for college students O. Free tax filing for college students Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Free tax filing for college students You can order forms and publications through the fax at (671) 633-2643. Free tax filing for college students You can get forms and publications at www. Free tax filing for college students guamtax. Free tax filing for college students com. Free tax filing for college students The addresses and phone numbers listed above are subject to change. Free tax filing for college students Which Return To File Bona fide residents of Guam are subject to special U. Free tax filing for college students S. Free tax filing for college students tax rules. Free tax filing for college students In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Free tax filing for college students Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Free tax filing for college students This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Free tax filing for college students Include income from worldwide sources on your Guam return. Free tax filing for college students In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. Free tax filing for college students However, if you were self-employed in 2013, see Self-employment tax , later. Free tax filing for college students Example. Free tax filing for college students Gary Barker was a bona fide resident of Guam for 2013. Free tax filing for college students He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Free tax filing for college students S. Free tax filing for college students corporations that carry on business mainly in the United States. Free tax filing for college students He must file a 2013 income tax return with the Government of Guam. Free tax filing for college students He reports his total income of $27,000 on the Guam return. Free tax filing for college students If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Free tax filing for college students O. Free tax filing for college students Box 23607 GMF, GU 96921 U. Free tax filing for college students S. Free tax filing for college students Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. Free tax filing for college students Include income from worldwide sources on your U. Free tax filing for college students S. Free tax filing for college students return. Free tax filing for college students In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students You may also need to complete Form 5074. Free tax filing for college students You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Free tax filing for college students Form 5074. Free tax filing for college students   If you file a U. Free tax filing for college students S. Free tax filing for college students income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. Free tax filing for college students   The United States and Guam use this form to divide your income taxes. Free tax filing for college students   See the Illustrated Example of Form 5074 in chapter 5. Free tax filing for college students De minimis exception to determining source of income. Free tax filing for college students   In certain situations you will not have income from a possession. Free tax filing for college students See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing for college students   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. Free tax filing for college students A Guam tax return reporting only your income from sources within Guam. Free tax filing for college students In this situation, wages for services performed in Guam, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from sources within Guam. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040NR) reporting U. Free tax filing for college students S. Free tax filing for college students source income according to the rules for a nonresident alien. Free tax filing for college students See the instructions for Form 1040NR. Free tax filing for college students If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments to:  Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Free tax filing for college students O. Free tax filing for college students Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. Free tax filing for college students S. Free tax filing for college students citizen or a U. Free tax filing for college students S. Free tax filing for college students resident alien during the tax year, file your income tax return with Guam. Free tax filing for college students Include income from worldwide sources on your Guam return. Free tax filing for college students Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Free tax filing for college students O. Free tax filing for college students Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Free tax filing for college students Joint return. Free tax filing for college students   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. Free tax filing for college students If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. Free tax filing for college students If the spouse with the greater AGI is a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. 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Free tax filing for college students Armed Forces. Free tax filing for college students   If you are a member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. Free tax filing for college students If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. Free tax filing for college students Civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free tax filing for college students However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing for college students If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. Free tax filing for college students S. Free tax filing for college students tax return. Free tax filing for college students Moving expense deduction. Free tax filing for college students   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Free tax filing for college students Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing for college students S. Free tax filing for college students earned income. Free tax filing for college students   If your move was to Guam, report your deduction for moving expenses as follows. Free tax filing for college students If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Free tax filing for college students If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. Free tax filing for college students   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing for college students Foreign tax credit. Free tax filing for college students   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Free tax filing for college students S. Free tax filing for college students income tax return for tax paid to Guam. Free tax filing for college students Self-employment tax. Free tax filing for college students   If you have no U. Free tax filing for college students S. Free tax filing for college students filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free tax filing for college students Additional Medicare Tax. Free tax filing for college students   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing for college students Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing for college students For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students Estimated tax payments. Free tax filing for college students   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. Free tax filing for college students Payment of estimated tax. Free tax filing for college students   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. Free tax filing for college students Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. Free tax filing for college students However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free tax filing for college students   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). Free tax filing for college students For this purpose, income is determined without regard to community property laws. Free tax filing for college students Early payment. Free tax filing for college students   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free tax filing for college students If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Free tax filing for college students   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. Free tax filing for college students O. Free tax filing for college students Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free tax filing for college students irs. Free tax filing for college students gov/e-pay. Free tax filing for college students   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Free tax filing for college students Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Free tax filing for college students See Double Taxation in chapter 4. Free tax filing for college students The U. Free tax filing for college students S. Free tax filing for college students Virgin Islands The U. Free tax filing for college students S. Free tax filing for college students Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Free tax filing for college students An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Free tax filing for college students Where To Get Forms and Information For information about filing your U. Free tax filing for college students S. Free tax filing for college students Virgin Islands tax return or about Form 1040INFO, in St. Free tax filing for college students Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Free tax filing for college students Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Free tax filing for college students You can order forms and publications through the fax at (340) 774-2672. Free tax filing for college students For information about filing your U. Free tax filing for college students S. Free tax filing for college students Virgin Islands tax return or about Form 1040INFO, in St. Free tax filing for college students Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Free tax filing for college students I. Free tax filing for college students 00820–4421 You can order forms and publications by calling (340) 773-1040. Free tax filing for college students You can order forms and publications through the fax at (340) 773-1006. Free tax filing for college students You can access the USVI website at www. Free tax filing for college students viirb. Free tax filing for college students com. Free tax filing for college students The addresses and phone numbers listed above are subject to change. Free tax filing for college students Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. Free tax filing for college students Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Free tax filing for college students S. Free tax filing for college students citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Free tax filing for college students Include your worldwide income on your USVI return. Free tax filing for college students In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. Free tax filing for college students Pay any balance of tax due with your tax return. Free tax filing for college students Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Free tax filing for college students S. Free tax filing for college students income tax. Free tax filing for college students You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. Free tax filing for college students However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Free tax filing for college students For more information, see Self-employment tax under Special Rules for the USVI, later. Free tax filing for college students Form 1040INFO. Free tax filing for college students   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. Free tax filing for college students Attach Form 1040INFO to your USVI tax return before filing. Free tax filing for college students You can get Form 1040INFO by contacting the address or website given earlier. Free tax filing for college students   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free tax filing for college students Thomas, VI 00802 U. Free tax filing for college students S. Free tax filing for college students Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. Free tax filing for college students File your original Form 1040 with the United States and file a signed copy of the U. Free tax filing for college students S. Free tax filing for college students return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Free tax filing for college students Use Form 8689 to figure the amount of tax you must pay to the USVI. Free tax filing for college students Form 8689. Free tax filing for college students   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Free tax filing for college students Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Free tax filing for college students S. Free tax filing for college students return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. Free tax filing for college students To receive credit on your U. Free tax filing for college students S. Free tax filing for college students return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. Free tax filing for college students On the dotted line next to line 72, enter “Form 8689” and show the amounts. Free tax filing for college students   See the illustrated example in chapter 5. Free tax filing for college students De minimis exception to determining source of income. Free tax filing for college students   In certain situations you will not have income from a possession. Free tax filing for college students See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free tax filing for college students   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Free tax filing for college students S. Free tax filing for college students Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free tax filing for college students Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. Free tax filing for college students A USVI tax return reporting only your income from sources within the USVI. Free tax filing for college students In this situation, wages for services performed in the USVI, whether for a private employer, the U. Free tax filing for college students S. Free tax filing for college students Government, or otherwise, is income from sources within the USVI. Free tax filing for college students A U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040NR) reporting U. Free tax filing for college students S. Free tax filing for college students source income according to the rules for a nonresident alien. Free tax filing for college students See the instructions for Form 1040NR. Free tax filing for college students   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free tax filing for college students S. Free tax filing for college students tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free tax filing for college students O. Free tax filing for college students Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. Free tax filing for college students Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Free tax filing for college students Joint return. Free tax filing for college students   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. Free tax filing for college students If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. Free tax filing for college students If the spouse with the greater AGI is a U. Free tax filing for college students S. Free tax filing for college students citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. Free tax filing for college students For this purpose, income is determined without regard to community property laws. Free tax filing for college students Example. Free tax filing for college students Marge Birch, a U. Free tax filing for college students S. Free tax filing for college students citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. Free tax filing for college students Marge earned $55,000 as an architect in the United States. Free tax filing for college students Her spouse earned $30,000 as a librarian in the USVI. Free tax filing for college students Marge and her spouse will file a joint return. Free tax filing for college students Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. Free tax filing for college students U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If you are a member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces who qualified as a bona fide resident of the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands in a prior tax year, your absence from the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands solely in compliance with military orders will not change your bona fide residency. Free tax filing for college students If you did not qualify as a bona fide resident of the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands in a prior tax year, your presence in the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands. Free tax filing for college students Civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces. Free tax filing for college students   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free tax filing for college students S. Free tax filing for college students Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free tax filing for college students However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free tax filing for college students S. Free tax filing for college students tax return (Form 1040) and a state and/or local tax return, if required. Free tax filing for college students If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. Free tax filing for college students S. Free tax filing for college students tax return. Free tax filing for college students In this case, follow the guidance under U. Free tax filing for college students S. Free tax filing for college students Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Free tax filing for college students Moving expense deduction. Free tax filing for college students   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Free tax filing for college students Likewise, the expenses of a move back to the United States are generally attributable to U. Free tax filing for college students S. Free tax filing for college students earned income. Free tax filing for college students   If your move was to the USVI, report your deduction for moving expenses as follows. Free tax filing for college students If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Free tax filing for college students If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. Free tax filing for college students   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free tax filing for college students Foreign tax credit. Free tax filing for college students   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Free tax filing for college students S. Free tax filing for college students income tax return for tax paid to the USVI. Free tax filing for college students However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). Free tax filing for college students Self-employment tax. Free tax filing for college students   If you have no U. Free tax filing for college students S. Free tax filing for college students filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free tax filing for college students Additional Medicare Tax. Free tax filing for college students   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free tax filing for college students Also, you may need to report Additional Medicare Tax withheld by your employer. Free tax filing for college students For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free tax filing for college students S. Free tax filing for college students Tax Return in chapter 4. Free tax filing for college students Estimated tax payments. Free tax filing for college students   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. Free tax filing for college students   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. Free tax filing for college students Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free tax filing for college students irs. Free tax filing for college students gov/e-pay. Free tax filing for college students   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Free tax filing for college students Extension of time to file. Free tax filing for college students   You can get an automatic 6-month extension of time to file your tax return. Free tax filing for college students See Extension of Time To File in chapter 4. Free tax filing for college students Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. Free tax filing for college students Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. Free tax filing for college students However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Free tax filing for college students Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Free tax filing for college students S. Free tax filing for college students Virgin Islands. Free tax filing for college students See Double Taxation in chapter 4. Free tax filing for college students Prev  Up  Next   Home   More Online Publications
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The Free Tax Filing For College Students

Free tax filing for college students 3. Free tax filing for college students   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Free tax filing for college students Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Free tax filing for college students Also take credit for the estimated tax you paid for 2013. Free tax filing for college students These credits are subtracted from your total tax. Free tax filing for college students Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Free tax filing for college students If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Free tax filing for college students Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Free tax filing for college students Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Free tax filing for college students Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Free tax filing for college students Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free tax filing for college students You should receive a separate Form W-2 from each employer you worked for. Free tax filing for college students If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Free tax filing for college students However, your employer must provide or send it to you by January 31, 2014. Free tax filing for college students If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Free tax filing for college students If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Free tax filing for college students If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Free tax filing for college students The phone number for the IRS is listed in chapter 5. Free tax filing for college students You will be asked for the following information. Free tax filing for college students Your name, address, city and state, zip code, and social security number. Free tax filing for college students Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Free tax filing for college students An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Free tax filing for college students The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Free tax filing for college students Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Free tax filing for college students Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Free tax filing for college students In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Free tax filing for college students Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Free tax filing for college students If you file a paper tax return, attach Copy B of Form W-2 to your return. Free tax filing for college students Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Free tax filing for college students If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Free tax filing for college students Report the amounts you won on line 21 of Form 1040. Free tax filing for college students Take credit for the tax withheld on line 62 of Form 1040. Free tax filing for college students If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Free tax filing for college students Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Free tax filing for college students However, you cannot deduct more than the gambling winnings you report on Form 1040. Free tax filing for college students File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Free tax filing for college students The 1099 Series Most forms in the 1099 series are not filed with your return. Free tax filing for college students In general, these forms should be furnished to you by January 31, 2014. Free tax filing for college students Unless instructed to file any of these forms with your return, keep them for your records. Free tax filing for college students There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for college students ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Free tax filing for college students If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Free tax filing for college students See the instructions to these forms for details. Free tax filing for college students Reporting your withholding. Free tax filing for college students   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Free tax filing for college students Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Free tax filing for college students Form 1099-R. Free tax filing for college students   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Free tax filing for college students Do not attach any other Form 1099. Free tax filing for college students Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Free tax filing for college students Call the telephone number or write to the address given for the payer on the form. Free tax filing for college students The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Free tax filing for college students A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Free tax filing for college students In certain situations, you will receive two forms in place of the original incorrect form. Free tax filing for college students This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Free tax filing for college students One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Free tax filing for college students This form will have an “X” in the “CORRECTED” box at the top of the form. Free tax filing for college students The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Free tax filing for college students Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Free tax filing for college students S. Free tax filing for college students Individual Income Tax Return. Free tax filing for college students Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Free tax filing for college students Do not include any amount withheld from your spouse's income. Free tax filing for college students However, different rules may apply if you live in a community property state. Free tax filing for college students Community property states. Free tax filing for college students   The following are community property states. Free tax filing for college students Arizona. Free tax filing for college students California. Free tax filing for college students Idaho. Free tax filing for college students Louisiana. Free tax filing for college students Nevada. Free tax filing for college students New Mexico. Free tax filing for college students Texas. Free tax filing for college students Washington. Free tax filing for college students Wisconsin. Free tax filing for college students Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Free tax filing for college students If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Free tax filing for college students If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Free tax filing for college students   For more information on these rules, and some exceptions, see Publication 555, Community Property. Free tax filing for college students Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Free tax filing for college students Fiscal year withholding. Free tax filing for college students    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Free tax filing for college students You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Free tax filing for college students You will be able to claim credit for that withholding on your return for your next fiscal year. Free tax filing for college students   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Free tax filing for college students   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Free tax filing for college students Add to that the income you received during the rest of your fiscal year. Free tax filing for college students Example. Free tax filing for college students Miles Hanson files his return for a fiscal year ending June 30, 2013. Free tax filing for college students In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Free tax filing for college students His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Free tax filing for college students See Table 3-1 . Free tax filing for college students On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Free tax filing for college students However, he takes credit for all $3,380 that was withheld during 2012. Free tax filing for college students On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Free tax filing for college students On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Free tax filing for college students Table 3-1. Free tax filing for college students Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Free tax filing for college students  2Calendar year (January 1 – December 31). Free tax filing for college students   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Free tax filing for college students   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Free tax filing for college students Backup withholding. Free tax filing for college students   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Free tax filing for college students Example. Free tax filing for college students Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Free tax filing for college students Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Free tax filing for college students Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Free tax filing for college students Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Free tax filing for college students You must use Form 1040 or Form 1040A if you paid estimated tax. Free tax filing for college students You cannot file Form 1040EZ. Free tax filing for college students If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Free tax filing for college students , from the fiduciary. Free tax filing for college students If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Free tax filing for college students On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Free tax filing for college students However, do not include this amount in the total on line 37. Free tax filing for college students Instead, enter the amount on Form 1040, line 63. Free tax filing for college students This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Free tax filing for college students Name changed. Free tax filing for college students   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Free tax filing for college students  The statement should cover payments you made jointly with your spouse as well as any you made separately. Free tax filing for college students   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Free tax filing for college students This prevents delays in processing your return and issuing refunds. Free tax filing for college students It also safeguards your future social security benefits. Free tax filing for college students For more information, call the Social Security Administration at 1-800-772-1213. Free tax filing for college students Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Free tax filing for college students If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Free tax filing for college students One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Free tax filing for college students If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Free tax filing for college students Example. Free tax filing for college students James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Free tax filing for college students They file separate 2013 Forms 1040. Free tax filing for college students James' tax is $4,000 and Evelyn's is $1,000. Free tax filing for college students If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Free tax filing for college students Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Free tax filing for college students The balance, $600 (20% of $3,000), is Evelyn's share. Free tax filing for college students Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Free tax filing for college students If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Free tax filing for college students See Example earlier under Separate Returns. Free tax filing for college students If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Free tax filing for college students If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Free tax filing for college students Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Free tax filing for college students Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Free tax filing for college students In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Free tax filing for college students If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Free tax filing for college students Two or more employers. Free tax filing for college students   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Free tax filing for college students You may be able to claim the excess as a credit against your income tax when you file your return. Free tax filing for college students Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Free tax filing for college students Figure the excess withholding on the appropriate worksheet. Free tax filing for college students    Table 3-2. Free tax filing for college students Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Free tax filing for college students 2% $7,049. Free tax filing for college students 40 Tier 1 RRTA $113,700 6. Free tax filing for college students 2% $7,049. Free tax filing for college students 40 Tier 2 RRTA $84,300 4. Free tax filing for college students 4% $3,709. Free tax filing for college students 20 Joint returns. Free tax filing for college students   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Free tax filing for college students Note. Free tax filing for college students All wages are subject to Medicare tax withholding. Free tax filing for college students Employer's error. Free tax filing for college students   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Free tax filing for college students If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Free tax filing for college students File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Free tax filing for college students Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Free tax filing for college students Note. Free tax filing for college students If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Free tax filing for college students Where to claim credit for excess social security withholding. Free tax filing for college students   If you file Form 1040, enter the excess on line 69. Free tax filing for college students   If you file Form 1040A, include the excess in the total on line 41. Free tax filing for college students Write “Excess SST” and show the amount of the credit in the space to the left of the line. Free tax filing for college students   You cannot claim excess social security tax withholding on Form 1040EZ. Free tax filing for college students Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Free tax filing for college students Where to claim credit for excess tier 1 RRTA withholding. Free tax filing for college students   If you file Form 1040, enter the excess on line 69. Free tax filing for college students   If you file Form 1040A, include the excess in the total on line 41. Free tax filing for college students Write “Excess SST” and show the amount of the credit in the space to the left of the line. Free tax filing for college students   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Free tax filing for college students How to claim refund of excess tier 2 RRTA. Free tax filing for college students   To claim a refund of tier 2 tax, use Form 843. Free tax filing for college students Be sure to attach a copy of all of your Forms W-2. Free tax filing for college students   See Worksheet 3-3 and the Instructions for Form 843, for more details. Free tax filing for college students Worksheet 3-1. Free tax filing for college students Excess Social Security—Nonrailroad Employees 1. Free tax filing for college students Add all social security tax withheld (but not more than  $7,049. Free tax filing for college students 40 for each employer). Free tax filing for college students This tax should be shown  in box 4 of your Forms W-2. Free tax filing for college students Enter the total here 1. Free tax filing for college students   2. Free tax filing for college students Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Free tax filing for college students   3. Free tax filing for college students Add lines 1 and 2. Free tax filing for college students If $7,049. Free tax filing for college students 40 or less, stop here. Free tax filing for college students You cannot claim the credit 3. Free tax filing for college students   4. Free tax filing for college students Social security limit 4. Free tax filing for college students $7,049. Free tax filing for college students 40 5. Free tax filing for college students Excess. Free tax filing for college students Subtract line 4 from line 3 5. Free tax filing for college students   Worksheet 3-2. Free tax filing for college students Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Free tax filing for college students Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Free tax filing for college students 40 for each employer). Free tax filing for college students Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Free tax filing for college students Enter the total here 1. Free tax filing for college students   2. Free tax filing for college students Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Free tax filing for college students   3. Free tax filing for college students Add lines 1 and 2. Free tax filing for college students If $7,049. Free tax filing for college students 40 or less, stop here. Free tax filing for college students You cannot claim the credit 3. Free tax filing for college students   4. Free tax filing for college students Social security and tier 1 RRTA tax limit 4. Free tax filing for college students $7,049. Free tax filing for college students 40 5. Free tax filing for college students Excess. Free tax filing for college students Subtract line 4 from line 3 5. Free tax filing for college students   Worksheet 3-3. Free tax filing for college students Excess Tier 2 RRTA—Railroad Employees 1. Free tax filing for college students Add all tier 2 RRTA tax withheld (but not more than $3,709. Free tax filing for college students 20 for each employer). Free tax filing for college students Box 14 of your Forms W-2 should show tier 2 RRTA tax. Free tax filing for college students Enter the total here 1. Free tax filing for college students   2. Free tax filing for college students Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Free tax filing for college students   3. Free tax filing for college students Add lines 1 and 2. Free tax filing for college students If $3,709. Free tax filing for college students 20 or less, stop here. Free tax filing for college students You cannot claim the credit. Free tax filing for college students 3. Free tax filing for college students   4. Free tax filing for college students Tier 2 RRTA tax limit 4. Free tax filing for college students $3,709. Free tax filing for college students 20 5. Free tax filing for college students Excess. Free tax filing for college students Subtract line 4 from line 3. Free tax filing for college students 5. Free tax filing for college students   Prev  Up  Next   Home   More Online Publications