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How To File Tax Extension Electronically

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How To File Tax Extension Electronically

How to file tax extension electronically 5. How to file tax extension electronically   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. How to file tax extension electronically J-1 visa holders. How to file tax extension electronically Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. How to file tax extension electronically The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. How to file tax extension electronically Resident aliens should get publications, forms, and instructions for U. How to file tax extension electronically S. How to file tax extension electronically citizens, because the information for filing returns for resident aliens is generally the same as for U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. How to file tax extension electronically Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. How to file tax extension electronically Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. How to file tax extension electronically S. How to file tax extension electronically Individual Income Tax Return 1040NR U. How to file tax extension electronically S. How to file tax extension electronically Nonresident Alien Income Tax Return 1040NR-EZ U. How to file tax extension electronically S. How to file tax extension electronically Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. How to file tax extension electronically Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. How to file tax extension electronically If you have not previously established a fiscal tax year, your tax year is the calendar year. How to file tax extension electronically A calendar year is 12 consecutive months ending on December 31. How to file tax extension electronically If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. How to file tax extension electronically S. How to file tax extension electronically resident for any calendar year, you will be treated as a U. How to file tax extension electronically S. How to file tax extension electronically resident for any part of your fiscal year that falls within that calendar year. How to file tax extension electronically Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. How to file tax extension electronically For an individual, this is a social security number (SSN). How to file tax extension electronically If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). How to file tax extension electronically An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. How to file tax extension electronically You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. How to file tax extension electronically S. How to file tax extension electronically trade or business at any time during the year, An alien who has a U. How to file tax extension electronically S. How to file tax extension electronically office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). How to file tax extension electronically Social security number (SSN). How to file tax extension electronically   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. How to file tax extension electronically S. How to file tax extension electronically employment. How to file tax extension electronically   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. How to file tax extension electronically You can also download Form SS-5 from the SSA's website at www. How to file tax extension electronically socialsecurity. How to file tax extension electronically gov/ssnumber/ss5. How to file tax extension electronically htm. How to file tax extension electronically You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. How to file tax extension electronically Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. How to file tax extension electronically F-1 and M-1 visa holders. How to file tax extension electronically    If you are an F-1 or M-1 student, you must also show your Form I-20. How to file tax extension electronically For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. How to file tax extension electronically socialsecurity. How to file tax extension electronically gov/pubs/10181. How to file tax extension electronically html. How to file tax extension electronically J-1 visa holders. How to file tax extension electronically   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. How to file tax extension electronically For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. How to file tax extension electronically socialsecurity. How to file tax extension electronically gov/pubs/10107. How to file tax extension electronically html. How to file tax extension electronically Individual taxpayer identification number (ITIN). How to file tax extension electronically   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. How to file tax extension electronically For details on how to do so, see Form W-7 and its instructions. How to file tax extension electronically Allow 6 to 10 weeks for the IRS to notify you of your ITIN. How to file tax extension electronically If you already have an ITIN, enter it wherever an SSN is required on your tax return. How to file tax extension electronically   An ITIN is for tax use only. How to file tax extension electronically It does not entitle you to social security benefits or change your employment or immigration status under U. How to file tax extension electronically S. How to file tax extension electronically law. How to file tax extension electronically   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. How to file tax extension electronically Employer identification number (EIN). How to file tax extension electronically   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. How to file tax extension electronically To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. How to file tax extension electronically Filing Status The amount of your tax depends on your filing status. How to file tax extension electronically Your filing status is important in determining whether you can take certain deductions and credits. How to file tax extension electronically The rules for determining your filing status are different for resident aliens and nonresident aliens. How to file tax extension electronically Resident Aliens Resident aliens can use the same filing statuses available to U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically See your form instructions or Publication 501 for more information on filing status. How to file tax extension electronically Married filing jointly. How to file tax extension electronically   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. How to file tax extension electronically Qualifying widow(er). How to file tax extension electronically   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. How to file tax extension electronically This applies only if you could have filed a joint return with your spouse for the year your spouse died. How to file tax extension electronically Head of household. How to file tax extension electronically   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. How to file tax extension electronically You must be a resident alien for the entire tax year. How to file tax extension electronically   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. How to file tax extension electronically Note. How to file tax extension electronically   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. How to file tax extension electronically In that case, you will not be entitled to the credit. How to file tax extension electronically See Publication 596 for more information. How to file tax extension electronically Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. How to file tax extension electronically If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. How to file tax extension electronically Married nonresident alien. How to file tax extension electronically   Married nonresident aliens who are not married to U. How to file tax extension electronically S. How to file tax extension electronically citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically Exceptions. How to file tax extension electronically   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. How to file tax extension electronically However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. How to file tax extension electronically S. How to file tax extension electronically national. How to file tax extension electronically See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. How to file tax extension electronically U. How to file tax extension electronically S. How to file tax extension electronically national is defined later in this section under Qualifying widow(er) . How to file tax extension electronically   A nonresident alien generally cannot file as married filing jointly. How to file tax extension electronically However, a nonresident alien who is married to a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. How to file tax extension electronically For information on these choices, see chapter 1. How to file tax extension electronically If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. How to file tax extension electronically Qualifying widow(er). How to file tax extension electronically   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. How to file tax extension electronically You were a resident of Canada, Mexico, or South Korea, or a U. How to file tax extension electronically S. How to file tax extension electronically national (defined later). How to file tax extension electronically Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. How to file tax extension electronically You have a dependent child living with you. How to file tax extension electronically See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. How to file tax extension electronically   A U. How to file tax extension electronically S. How to file tax extension electronically national is an individual who, although not a U. How to file tax extension electronically S. How to file tax extension electronically citizen, owes his or her allegiance to the United States. How to file tax extension electronically U. How to file tax extension electronically S. How to file tax extension electronically nationals include American Samoans and Northern Mariana Islanders who chose to become U. How to file tax extension electronically S. How to file tax extension electronically nationals instead of U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically Head of household. How to file tax extension electronically   You cannot file as head of household if you are a nonresident alien at any time during the tax year. How to file tax extension electronically However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. How to file tax extension electronically S. How to file tax extension electronically citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . How to file tax extension electronically Note. How to file tax extension electronically   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. How to file tax extension electronically In that case, your spouse will not be entitled to the credit. How to file tax extension electronically See Publication 596 for more information. How to file tax extension electronically Estates and trusts. How to file tax extension electronically   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically Special rules for aliens from certain U. How to file tax extension electronically S. How to file tax extension electronically possessions. How to file tax extension electronically   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. How to file tax extension electronically Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. How to file tax extension electronically For resident aliens, this includes income from sources both within and outside the United States. How to file tax extension electronically For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. How to file tax extension electronically S. How to file tax extension electronically sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). How to file tax extension electronically Deductions Resident and nonresident aliens can claim similar deductions on their U. How to file tax extension electronically S. How to file tax extension electronically tax returns. How to file tax extension electronically However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically Resident Aliens You can claim the same deductions allowed to U. How to file tax extension electronically S. How to file tax extension electronically citizens if you are a resident alien for the entire tax year. How to file tax extension electronically While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. How to file tax extension electronically You should get Form 1040 and instructions for more information on how to claim your allowable deductions. How to file tax extension electronically Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. How to file tax extension electronically You generally cannot claim deductions related to income that is not connected with your U. How to file tax extension electronically S. How to file tax extension electronically business activities. How to file tax extension electronically Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. How to file tax extension electronically Ordinary and necessary business expenses. How to file tax extension electronically   You can deduct all ordinary and necessary expenses in the operation of your U. How to file tax extension electronically S. How to file tax extension electronically trade or business to the extent they relate to income effectively connected with that trade or business. How to file tax extension electronically The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. How to file tax extension electronically For information about other business expenses, see Publication 535. How to file tax extension electronically Losses. How to file tax extension electronically   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. How to file tax extension electronically to the extent that they relate to income that is effectively connected with a trade or business in the United States. How to file tax extension electronically Educator expenses. How to file tax extension electronically   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. How to file tax extension electronically For more information, see your tax form instructions. How to file tax extension electronically Individual retirement arrangement (IRA). How to file tax extension electronically   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. How to file tax extension electronically But you must have taxable compensation effectively connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business to do so. How to file tax extension electronically A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. How to file tax extension electronically If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. How to file tax extension electronically ) at work or through self-employment, your IRA deduction may be reduced or eliminated. How to file tax extension electronically But you can still make contributions to a traditional IRA even if you cannot deduct them. How to file tax extension electronically If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. How to file tax extension electronically   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). How to file tax extension electronically Moving expenses. How to file tax extension electronically   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. How to file tax extension electronically You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. How to file tax extension electronically Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. How to file tax extension electronically If you had no former job location, the new job location must be at least 50 miles from your former home. How to file tax extension electronically   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. How to file tax extension electronically   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. How to file tax extension electronically   For more information on the moving expense deduction, see Publication 521. How to file tax extension electronically Reimbursements. How to file tax extension electronically   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. How to file tax extension electronically You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. How to file tax extension electronically For more information, see Publication 521. How to file tax extension electronically Moving expense or travel expense. How to file tax extension electronically   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. How to file tax extension electronically Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. How to file tax extension electronically Self-employed SEP, SIMPLE, and qualified retirement plans. How to file tax extension electronically   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. How to file tax extension electronically To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. How to file tax extension electronically Penalty on early withdrawal of savings. How to file tax extension electronically   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. How to file tax extension electronically Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. How to file tax extension electronically However, if the interest income is effectively connected with your U. How to file tax extension electronically S. How to file tax extension electronically trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. How to file tax extension electronically Student loan interest expense. How to file tax extension electronically   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. How to file tax extension electronically Generally, you can claim the deduction if all the following requirements are met. How to file tax extension electronically Your filing status is any filing status except married filing separately. How to file tax extension electronically Your modified adjusted gross income is less than $75,000. How to file tax extension electronically No one else is claiming an exemption for you on his or her 2013 tax return. How to file tax extension electronically You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. How to file tax extension electronically The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. How to file tax extension electronically The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. How to file tax extension electronically The person for whom the expenses were paid or incurred was an eligible student. How to file tax extension electronically Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. How to file tax extension electronically For more information, see Publication 970, Tax Benefits for Education. How to file tax extension electronically Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to file tax extension electronically S. How to file tax extension electronically tax return. How to file tax extension electronically Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. How to file tax extension electronically S. How to file tax extension electronically tax purposes and was not the dependent of another taxpayer. How to file tax extension electronically You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. How to file tax extension electronically You can claim an exemption for each person who qualifies as a dependent according to the rules for U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. How to file tax extension electronically Get Publication 501 for more information. How to file tax extension electronically Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How to file tax extension electronically See Identification Number, earlier. How to file tax extension electronically Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). How to file tax extension electronically You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. How to file tax extension electronically Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How to file tax extension electronically See Identification Number, earlier. How to file tax extension electronically Residents of Mexico or Canada or U. How to file tax extension electronically S. How to file tax extension electronically nationals. How to file tax extension electronically   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. How to file tax extension electronically S. How to file tax extension electronically tax purposes and cannot be claimed as the dependent on another U. How to file tax extension electronically S. How to file tax extension electronically taxpayer's return. How to file tax extension electronically In addition, you can claim exemptions for your dependents who meet certain tests. How to file tax extension electronically Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. How to file tax extension electronically S. How to file tax extension electronically citizens to determine who is a dependent and for which dependents exemptions can be claimed. How to file tax extension electronically See Publication 501 for these rules. How to file tax extension electronically For purposes of these rules, dependents who are U. How to file tax extension electronically S. How to file tax extension electronically nationals meet the citizenship test discussed in Publication 501. How to file tax extension electronically Residents of South Korea. How to file tax extension electronically   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. How to file tax extension electronically The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. How to file tax extension electronically S. How to file tax extension electronically source gross income effectively connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business for the tax year to the alien's entire income from all sources during the tax year. How to file tax extension electronically Example. How to file tax extension electronically Mr. How to file tax extension electronically Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. How to file tax extension electronically During the tax year he receives U. How to file tax extension electronically S. How to file tax extension electronically compensation of $18,000. How to file tax extension electronically He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically Thus, his total income for the year is $24,000. How to file tax extension electronically Mr. How to file tax extension electronically Park meets all requirements for claiming exemptions for his spouse and two children. How to file tax extension electronically The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. How to file tax extension electronically   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. How to file tax extension electronically   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. How to file tax extension electronically S. How to file tax extension electronically taxpayer's return. How to file tax extension electronically   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically See Publication 501 for these rules. How to file tax extension electronically   List your spouse and dependents on line 7c of Form 1040NR. How to file tax extension electronically Enter the total on the appropriate line to the right of line 7c. How to file tax extension electronically Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to file tax extension electronically However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically Resident Aliens You can claim the same itemized deductions as U. How to file tax extension electronically S. How to file tax extension electronically citizens, using Schedule A of Form 1040. How to file tax extension electronically These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. How to file tax extension electronically If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. How to file tax extension electronically For further information, see Form 1040 and instructions. How to file tax extension electronically Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically These deductions include state and local income taxes, charitable contributions to U. How to file tax extension electronically S. How to file tax extension electronically organizations, casualty and theft losses, and miscellaneous deductions. How to file tax extension electronically Use Schedule A of Form 1040NR to claim itemized deductions. How to file tax extension electronically If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. How to file tax extension electronically If you are claiming any other itemized deduction, you must file Form 1040NR. How to file tax extension electronically Standard deduction. How to file tax extension electronically   Nonresident aliens cannot claim the standard deduction. How to file tax extension electronically However, see Students and business apprentices from India , next. How to file tax extension electronically Students and business apprentices from India. How to file tax extension electronically   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. How to file tax extension electronically You can claim the standard deduction provided you do not claim itemized deductions. How to file tax extension electronically   Use Worksheet 5-1 to figure your standard deduction. How to file tax extension electronically If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. How to file tax extension electronically State and local income taxes. How to file tax extension electronically   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. How to file tax extension electronically If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. How to file tax extension electronically Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. How to file tax extension electronically See Recoveries in Publication 525 for details on how to figure the amount to include in income. How to file tax extension electronically Charitable contributions. How to file tax extension electronically   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. How to file tax extension electronically Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. How to file tax extension electronically Certain organizations that promote national or international amateur sports competition are also qualified organizations. How to file tax extension electronically Foreign organizations. How to file tax extension electronically   Contributions made directly to a foreign organization are not deductible. How to file tax extension electronically However, you can deduct contributions to a U. How to file tax extension electronically S. How to file tax extension electronically organization that transfers funds to a charitable foreign organization if the U. How to file tax extension electronically S. How to file tax extension electronically organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. How to file tax extension electronically S. How to file tax extension electronically organization. How to file tax extension electronically   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. How to file tax extension electronically Worksheet 5-1. How to file tax extension electronically 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. How to file tax extension electronically If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. How to file tax extension electronically You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. How to file tax extension electronically 1 Enter the amount shown below for your filing status. How to file tax extension electronically           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. How to file tax extension electronically           2 Can you be claimed as a dependent on someone else's U. How to file tax extension electronically S. How to file tax extension electronically income tax return?  No. How to file tax extension electronically Enter the amount from line 1 on line 4. How to file tax extension electronically Skip line 3 and go to line 5. How to file tax extension electronically   Yes. How to file tax extension electronically Go to line 3. How to file tax extension electronically         3 Is your earned income* more than $650?           Yes. How to file tax extension electronically Add $350 to your earned income. How to file tax extension electronically Enter the total. How to file tax extension electronically           No. How to file tax extension electronically Enter $1,000 3. How to file tax extension electronically       4 Enter the smaller of line 1 or line 3 4. How to file tax extension electronically   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). How to file tax extension electronically If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). How to file tax extension electronically Otherwise, enter -0- 5. How to file tax extension electronically   6 Add lines 4 and 5. How to file tax extension electronically Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). How to file tax extension electronically Print “Standard Deduction Allowed Under U. How to file tax extension electronically S. How to file tax extension electronically –India Income Tax Treaty” in the space to the left of these lines. How to file tax extension electronically This is your standard deduction for 2013. How to file tax extension electronically 6. How to file tax extension electronically   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to file tax extension electronically It also includes any amount received as a scholarship that you must include in your income. How to file tax extension electronically Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). How to file tax extension electronically Contributions from which you benefit. How to file tax extension electronically   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. How to file tax extension electronically   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. How to file tax extension electronically For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How to file tax extension electronically Cash contributions. How to file tax extension electronically   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. How to file tax extension electronically The written record must include the name of the charity, date of the contribution, and the amount of the contribution. How to file tax extension electronically   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). How to file tax extension electronically If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. How to file tax extension electronically Noncash contributions. How to file tax extension electronically   For contributions not made in cash, the records you must keep depend on the amount of your deduction. How to file tax extension electronically See Publication 526 for details. How to file tax extension electronically For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. How to file tax extension electronically If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. How to file tax extension electronically If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. How to file tax extension electronically If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. How to file tax extension electronically You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. How to file tax extension electronically See Form 8283 and its instructions for details. How to file tax extension electronically Contributions of appreciated property. How to file tax extension electronically   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. How to file tax extension electronically However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. How to file tax extension electronically Your basis in the property is generally what you paid for it. How to file tax extension electronically If you need more information about basis, get Publication 551, Basis of Assets. How to file tax extension electronically   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. How to file tax extension electronically For information about these rules, see Publication 526. How to file tax extension electronically Limit. How to file tax extension electronically   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. How to file tax extension electronically For a discussion of limits on charitable contributions and other information, get Publication 526. How to file tax extension electronically Casualty and theft losses. How to file tax extension electronically   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically The property can be personal use property or income-producing property not connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business. How to file tax extension electronically The property must be located in the United States at the time of the casualty or theft. How to file tax extension electronically You can deduct theft losses only in the year in which you discover the loss. How to file tax extension electronically   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. How to file tax extension electronically The fair market value of property immediately after a theft is considered zero, because you no longer have the property. How to file tax extension electronically   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. How to file tax extension electronically If you do not, you cannot deduct this loss as a casualty or theft loss. How to file tax extension electronically   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. How to file tax extension electronically Losses from personal use property. How to file tax extension electronically    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. How to file tax extension electronically You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. How to file tax extension electronically Losses from income-producing property. How to file tax extension electronically   These losses are not subject to the limitations that apply to personal use property. How to file tax extension electronically Use Section B of Form 4684 to figure your deduction for these losses. How to file tax extension electronically Job expenses and other miscellaneous deductions. How to file tax extension electronically   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. How to file tax extension electronically Generally, the allowable deductions must be related to effectively connected income. How to file tax extension electronically Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). How to file tax extension electronically   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). How to file tax extension electronically For more information on miscellaneous deductions, see the instructions for Form 1040NR. How to file tax extension electronically Travel expenses. How to file tax extension electronically   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. How to file tax extension electronically Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. How to file tax extension electronically You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. How to file tax extension electronically   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. How to file tax extension electronically You cannot deduct travel expenses for other members of your family or party. How to file tax extension electronically Deductible travel expenses. How to file tax extension electronically   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. How to file tax extension electronically , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. How to file tax extension electronically You generally can deduct only 50% of unreimbursed meal expenses. How to file tax extension electronically The standard meal allowance rates for high-cost areas are available at www. How to file tax extension electronically gsa. How to file tax extension electronically gov/perdiem. How to file tax extension electronically The rates for other areas are in Publication 463. How to file tax extension electronically   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). How to file tax extension electronically Expenses allocable to U. How to file tax extension electronically S. How to file tax extension electronically tax-exempt income. How to file tax extension electronically   You cannot deduct an expense, or part of an expense, that is allocable to U. How to file tax extension electronically S. How to file tax extension electronically tax-exempt income, including income exempt by tax treaty. How to file tax extension electronically Example. How to file tax extension electronically Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. How to file tax extension electronically S. How to file tax extension electronically company. How to file tax extension electronically During her stay in the United States, she received a salary of $8,000 from her Polish employer. How to file tax extension electronically She received no other U. How to file tax extension electronically S. How to file tax extension electronically source income. How to file tax extension electronically She spent $3,000 on travel expenses, of which $1,000 were for meals. How to file tax extension electronically None of these expenses were reimbursed. How to file tax extension electronically Under the tax treaty with Poland, $5,000 of her salary is exempt from U. How to file tax extension electronically S. How to file tax extension electronically income tax. How to file tax extension electronically In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). How to file tax extension electronically She must reduce the remaining $2,500 of travel expenses by 62. How to file tax extension electronically 5% ($1,563) because 62. How to file tax extension electronically 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. How to file tax extension electronically She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). How to file tax extension electronically She completes the remaining lines according to the instructions for Schedule A. How to file tax extension electronically More information. How to file tax extension electronically   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. How to file tax extension electronically Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. How to file tax extension electronically Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. How to file tax extension electronically S. How to file tax extension electronically citizens. How to file tax extension electronically The following items are some of the credits you may be able to claim. How to file tax extension electronically Foreign tax credit. How to file tax extension electronically   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. How to file tax extension electronically You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. How to file tax extension electronically To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. How to file tax extension electronically   For more information, get Publication 514, Foreign Tax Credit for Individuals. How to file tax extension electronically Child and dependent care credit. How to file tax extension electronically   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. How to file tax extension electronically Generally, you must be able to claim an exemption for your dependent. How to file tax extension electronically   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. How to file tax extension electronically Credit for the elderly or the disabled. How to file tax extension electronically   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. How to file tax extension electronically For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). How to file tax extension electronically Education credits. How to file tax extension electronically   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. How to file tax extension electronically There are two education credits: the American Opportunity Credit and the lifetime learning credit. How to file tax extension electronically You cannot claim these credits if you are married filing separately. How to file tax extension electronically Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. How to file tax extension electronically For more information, see Publication 970. How to file tax extension electronically Retirement savings contributions credit. How to file tax extension electronically   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. How to file tax extension electronically You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). How to file tax extension electronically Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. How to file tax extension electronically For more information, see Publication 590. How to file tax extension electronically Child tax credit. How to file tax extension electronically   You may be able to take this credit if you have a qualifying child. How to file tax extension electronically   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How to file tax extension electronically Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). How to file tax extension electronically Is a U. How to file tax extension electronically S. How to file tax extension electronically citizen, a U. How to file tax extension electronically S. How to file tax extension electronically national, or a resident alien. How to file tax extension electronically Did not provide over half of his or her own support for 2013. How to file tax extension electronically Lived with you more than half of 2013. How to file tax extension electronically Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How to file tax extension electronically Is claimed as a dependent on your return. How to file tax extension electronically An adopted child is always treated as your own child. How to file tax extension electronically An adopted child includes a child lawfully placed with you for legal adoption. How to file tax extension electronically   See your form instructions for additional details. How to file tax extension electronically Adoption credit. How to file tax extension electronically   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How to file tax extension electronically This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How to file tax extension electronically To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. How to file tax extension electronically Earned income credit. How to file tax extension electronically   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). How to file tax extension electronically If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. How to file tax extension electronically If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. How to file tax extension electronically If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. How to file tax extension electronically You cannot claim the earned income credit if your filing status is married filing separately. How to file tax extension electronically    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. How to file tax extension electronically You cannot claim the credit using an ITIN. How to file tax extension electronically If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. How to file tax extension electronically An example of a federally funded benefit is Medicaid. How to file tax extension electronically If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How to file tax extension electronically S. How to file tax extension electronically citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How to file tax extension electronically Other information. How to file tax extension electronically   There are other eligibility rules that are not discussed here. How to file tax extension electronically For more information, get Publication 596, Earned Income Credit. How to file tax extension electronically Nonresident Aliens You can claim some of the same credits that resident aliens can claim. How to file tax extension electronically You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. How to file tax extension electronically Credits Credits are allowed only if you receive effectively connected income. How to file tax extension electronically You may be able to claim some of the following credits. How to file tax extension electronically Foreign tax credit. How to file tax extension electronically   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. How to file tax extension electronically S. How to file tax extension electronically possession on that income. How to file tax extension electronically   If you do not have foreign source income effectively connected with a U. How to file tax extension electronically S. How to file tax extension electronically trade or business, you cannot claim credits against your U. How to file tax extension electronically S. How to file tax extension electronically tax for taxes paid or accrued to a foreign country or U. How to file tax extension electronically S. How to file tax extension electronically possession. How to file tax extension electronically   You cannot take any credit for taxes imposed by a foreign country or U. How to file tax extension electronically S. How to file tax extension electronically possession on your U. How to file tax extension electronically S. How to file tax extension electronically source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. How to file tax extension electronically   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. How to file tax extension electronically See Publication 514 for more information. How to file tax extension electronically Child and dependent care credit. How to file tax extension electronically   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. How to file tax extension electronically Generally, you must be able to claim an exemption for your dependent. How to file tax extension electronically   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). How to file tax extension electronically   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. How to file tax extension electronically Earned income generally means wages, salaries, and professional fees for personal services performed. How to file tax extension electronically   For more information, get Publication 503. How to file tax extension electronically Education credits. How to file tax extension electronically   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to file tax extension electronically However, if you are married and choose to file a joint return with a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. How to file tax extension electronically Retirement savings contributions credit. How to file tax extension electronically   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. How to file tax extension electronically You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. How to file tax extension electronically Use Form 8880 to figure the credit. How to file tax extension electronically For more information, see Publication 590. How to file tax extension electronically Child tax credit. How to file tax extension electronically   You may be able to take this credit if you have a qualifying child. How to file tax extension electronically   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How to file tax extension electronically Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). How to file tax extension electronically Is a U. How to file tax extension electronically S. How to file tax extension electronically citizen, a U. How to file tax extension electronically S. How to file tax extension electronically national, or a resident alien. How to file tax extension electronically Did not provide over half of his or her own support for 2013. How to file tax extension electronically Lived with you more than half of 2013. How to file tax extension electronically Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How to file tax extension electronically Is claimed as a dependent on your return. How to file tax extension electronically An adopted child is always treated as your own child. How to file tax extension electronically An adopted child includes a child lawfully placed with you for legal adoption. How to file tax extension electronically   See your form instructions for additional details. How to file tax extension electronically Adoption credit. How to file tax extension electronically   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How to file tax extension electronically This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How to file tax extension electronically To claim the adoption credit, file Form 8839 with your Form 1040NR. How to file tax extension electronically   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). How to file tax extension electronically Credit for prior year minimum tax. How to file tax extension electronically   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. How to file tax extension electronically Earned income credit. How to file tax extension electronically   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. How to file tax extension electronically However, if you are married and choose to file a joint return with a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. How to file tax extension electronically    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. How to file tax extension electronically You cannot claim the credit using an ITIN. How to file tax extension electronically If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. How to file tax extension electronically An example of a federally funded benefit is Medicaid. How to file tax extension electronically If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How to file tax extension electronically S. How to file tax extension electronically citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How to file tax extension electronically   See Publication 596 for more information on the credit. How to file tax extension electronically Tax Withheld You can claim the tax withheld during the year as a payment against your U. How to file tax extension electronically S. How to file tax extension electronically tax. How to file tax extension electronically You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. How to file tax extension electronically The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. How to file tax extension electronically Withholding from wages. How to file tax extension electronically   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. How to file tax extension electronically S. How to file tax extension electronically income tax liability for the same year. How to file tax extension electronically You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. How to file tax extension electronically Excess social security tax withheld. How to file tax extension electronically   If you have two or more employers, you may be able to claim a credit against your U. How to file tax extension electronically S. How to file tax extension electronically income tax liability for social security tax withheld in excess of the maximum required. How to file tax extension electronically See Social Security and Medicare Taxes in chapter 8 for more information. How to file tax extension electronically Additional Medicare Tax. How to file tax extension electronically   Your employer is responsible for withholding the 0. How to file tax extension electronically 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. How to file tax extension electronically If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. How to file tax extension electronically Tax paid on undistributed long-term capital gains. How to file tax extension electronically   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. How to file tax extension electronically You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. How to file tax extension electronically Tax withheld at the source. How to file tax extension electronically   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. How to file tax extension electronically Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. How to file tax extension electronically Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. How to file tax extension electronically Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. How to file tax extension electronically Tax withheld on partnership income. How to file tax extension electronically   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. How to file tax extension electronically The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. How to file tax extension electronically A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. How to file tax extension electronically In this case, the partnership will give you a statement on Form 1042-S. How to file tax extension electronically Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. How to file tax extension electronically Claiming tax withheld on your return. How to file tax extension electronically   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. How to file tax extension electronically The following table lists some of the more common information documents and shows where to find the amount of tax withheld. How to file tax extension electronically Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. How to file tax extension electronically You should file Form 1040 and report all income from sources both in and outside the United States. How to file tax extension electronically However, you can exclude the income discussed in the following paragraphs. How to file tax extension electronically For tax purposes other than reporting income, however, you will be treated as a nonresident alien. How to file tax extension electronically 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. How to file tax extension electronically There are also limits on what deductions and credits are allowed. How to file tax extension electronically See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. How to file tax extension electronically Residents of Puerto Rico. How to file tax extension electronically   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). How to file tax extension electronically   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. How to file tax extension electronically You must also make your first payment of estimated tax by June 15. How to file tax extension electronically You cannot file a joint income tax return or make joint payments of estimated tax. How to file tax extension electronically However, if you are married to a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. How to file tax extension electronically   If you earn wages subject to withholding, your U. How to file tax extension electronically S. How to file tax extension electronically income tax return is due by April 15. How to file tax extension electronically Your first payment of estimated tax is also due by April 15. How to file tax extension electronically For information on withholding and estimated tax, see chapter 8 . How to file tax extension electronically Residents of American Samoa. How to file tax extension electronically   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. How to file tax extension electronically S. How to file tax extension electronically government or any of its agencies). How to file tax extension electronically An employee of the American Samoan government is not considered an employee of the U. How to file tax extension electronically S. How to file tax extension electronically government or any of its agencies for purposes of the exclusion. How to file tax extension electronically For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. How to file tax extension electronically S. How to file tax extension electronically Possessions. How to file tax extension electronically Prev  Up  Next   Home   More Online Publications
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How to file tax extension electronically Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. How to file tax extension electronically Equitable relief. How to file tax extension electronically Earned income. How to file tax extension electronically Trade or business income. How to file tax extension electronically Partnership income or loss. How to file tax extension electronically Separate property income. How to file tax extension electronically Social security benefits. How to file tax extension electronically Other income. How to file tax extension electronically End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. How to file tax extension electronically If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. How to file tax extension electronically You have only one domicile even if you have more than one home. How to file tax extension electronically Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. How to file tax extension electronically The question of your domicile is mainly a matter of your intention as indicated by your actions. How to file tax extension electronically You must be able to show that you intend a given place or state to be your permanent home. How to file tax extension electronically If you move into or out of a community property state during the year, you may or may not have community income. How to file tax extension electronically Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. How to file tax extension electronically Amount of time spent. How to file tax extension electronically    The amount of time spent in one place does not always explain the difference between home and domicile. How to file tax extension electronically A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. How to file tax extension electronically Your intent is the determining factor in proving where you have your domicile. How to file tax extension electronically    Note. How to file tax extension electronically When this publication refers to where you live, it means your domicile. How to file tax extension electronically Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. How to file tax extension electronically Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. How to file tax extension electronically You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. How to file tax extension electronically Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. How to file tax extension electronically The following is a summary of the general rules. How to file tax extension electronically These rules are also shown in Table 1. How to file tax extension electronically Community property. How to file tax extension electronically    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. How to file tax extension electronically That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. How to file tax extension electronically That cannot be identified as separate property. How to file tax extension electronically Community income. How to file tax extension electronically    Generally, community income is income from: Community property. How to file tax extension electronically Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. How to file tax extension electronically Real estate that is treated as community property under the laws of the state where the property is located. How to file tax extension electronically Note Separate property. How to file tax extension electronically    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). How to file tax extension electronically Money earned while domiciled in a noncommunity property state. How to file tax extension electronically Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). How to file tax extension electronically Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). How to file tax extension electronically Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. How to file tax extension electronically The part of property bought with separate funds, if part was bought with community funds and part with separate funds. How to file tax extension electronically Separate income. How to file tax extension electronically    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. How to file tax extension electronically    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. How to file tax extension electronically Table 1. How to file tax extension electronically General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. How to file tax extension electronically (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. How to file tax extension electronically ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. How to file tax extension electronically That cannot be identified as separate property. How to file tax extension electronically Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). How to file tax extension electronically Money earned while domiciled in a noncommunity property state. How to file tax extension electronically Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). How to file tax extension electronically Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). How to file tax extension electronically Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. How to file tax extension electronically The part of property bought with separate funds, if part was bought with community funds and part with separate funds. How to file tax extension electronically Community income 1,2,3 is income from: Community property. How to file tax extension electronically Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. How to file tax extension electronically Real estate that is treated as community property under the laws of the state where the property is located. How to file tax extension electronically Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. How to file tax extension electronically 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. How to file tax extension electronically 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. How to file tax extension electronically In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. How to file tax extension electronically In other states, it is separate income. How to file tax extension electronically 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. How to file tax extension electronically See Community Property Laws Disregarded , later. How to file tax extension electronically Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. How to file tax extension electronically Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. How to file tax extension electronically See Community Property Laws Disregarded, later. How to file tax extension electronically Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. How to file tax extension electronically In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. How to file tax extension electronically In other states, it is separate income. How to file tax extension electronically Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. How to file tax extension electronically Wages, earnings, and profits. How to file tax extension electronically    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. How to file tax extension electronically Dividends, interest, and rents. How to file tax extension electronically    Dividends, interest, and rents from community property are community income and must be evenly split. How to file tax extension electronically Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. How to file tax extension electronically Example. How to file tax extension electronically If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. How to file tax extension electronically You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. How to file tax extension electronically Attach your Form 8958 to your Form 1040. How to file tax extension electronically Alimony received. How to file tax extension electronically    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. How to file tax extension electronically This is so because the payee spouse is already required to report half of the community income. How to file tax extension electronically See also Alimony paid , later. How to file tax extension electronically Gains and losses. How to file tax extension electronically    Gains and losses are classified as separate or community depending on how the property is held. How to file tax extension electronically For example, a loss on separate property, such as stock held separately, is a separate loss. How to file tax extension electronically On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. How to file tax extension electronically See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. How to file tax extension electronically See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. How to file tax extension electronically Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). How to file tax extension electronically    There are several kinds of individual retirement arrangements (IRAs). How to file tax extension electronically They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. How to file tax extension electronically IRAs and ESAs by law are deemed to be separate property. How to file tax extension electronically Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. How to file tax extension electronically These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. How to file tax extension electronically That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. How to file tax extension electronically Pensions. How to file tax extension electronically    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. How to file tax extension electronically See the example under Civil service retirement , later. How to file tax extension electronically These rules may vary between states. How to file tax extension electronically Check your state law. How to file tax extension electronically Lump-sum distributions. How to file tax extension electronically    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. How to file tax extension electronically For the 10-year tax option, you must disregard community property laws. How to file tax extension electronically For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. How to file tax extension electronically Civil service retirement. How to file tax extension electronically    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). How to file tax extension electronically   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. How to file tax extension electronically Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. How to file tax extension electronically   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. How to file tax extension electronically The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. How to file tax extension electronically Example. How to file tax extension electronically Henry Wright retired this year after 30 years of civil service. How to file tax extension electronically He and his wife were domiciled in a community property state during the past 15 years. How to file tax extension electronically Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. How to file tax extension electronically If Mr. How to file tax extension electronically Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. How to file tax extension electronically Military retirement pay. How to file tax extension electronically    State community property laws apply to military retirement pay. How to file tax extension electronically Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. How to file tax extension electronically For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. How to file tax extension electronically   Active military pay earned while married and domiciled in a community property state is also community income. How to file tax extension electronically This income is considered to be received half by the member of the Armed Forces and half by the spouse. How to file tax extension electronically Partnership income. How to file tax extension electronically    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. How to file tax extension electronically If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. How to file tax extension electronically Tax-exempt income. How to file tax extension electronically    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. How to file tax extension electronically For example, under certain circumstances, income earned outside the United States is tax exempt. How to file tax extension electronically If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. How to file tax extension electronically Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. How to file tax extension electronically Income from separate property. How to file tax extension electronically    In some states, income from separate property is separate income. How to file tax extension electronically These states include Arizona, California, Nevada, New Mexico, and Washington. How to file tax extension electronically Other states characterize income from separate property as community income. How to file tax extension electronically These states include Idaho, Louisiana, Texas, and Wisconsin. How to file tax extension electronically Exemptions When you file separate returns, you must claim your own exemption amount for that year. How to file tax extension electronically (See your tax return instructions. How to file tax extension electronically ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). How to file tax extension electronically When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. How to file tax extension electronically Example. How to file tax extension electronically Ron and Diane White have three dependent children and live in Nevada. How to file tax extension electronically If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. How to file tax extension electronically Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. How to file tax extension electronically They cannot each claim half of the total exemption amount for their three children. How to file tax extension electronically Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. How to file tax extension electronically Business and investment expenses. How to file tax extension electronically    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). How to file tax extension electronically Each of you is entitled to deduct one-half of the expenses on your separate returns. How to file tax extension electronically Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. How to file tax extension electronically    Other limits may also apply to business and investment expenses. How to file tax extension electronically For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. How to file tax extension electronically Alimony paid. How to file tax extension electronically    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. How to file tax extension electronically They are deductible as alimony only to the extent they are more than that spouse's part of community income. How to file tax extension electronically Example. How to file tax extension electronically You live in a community property state. How to file tax extension electronically You are separated but the special rules explained later under Spouses living apart all year do not apply. How to file tax extension electronically Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. How to file tax extension electronically Your spouse receives no other community income. How to file tax extension electronically Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. How to file tax extension electronically On your separate returns, each of you must report $10,000 of the total community income. How to file tax extension electronically In addition, your spouse must report $2,000 as alimony received. How to file tax extension electronically You can deduct $2,000 as alimony paid. How to file tax extension electronically IRA deduction. How to file tax extension electronically    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). How to file tax extension electronically The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. How to file tax extension electronically Personal expenses. How to file tax extension electronically   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. How to file tax extension electronically If these expenses are paid from community funds, divide the deduction equally between you and your spouse. How to file tax extension electronically Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. How to file tax extension electronically Child tax credit. How to file tax extension electronically    You may be entitled to a child tax credit for each of your qualifying children. How to file tax extension electronically You must provide the name and identification number (usually the social security number) of each qualifying child on your return. How to file tax extension electronically See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. How to file tax extension electronically Limit on credit. How to file tax extension electronically    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. How to file tax extension electronically The amount at which the limitation (phaseout) begins depends on your filing status. How to file tax extension electronically Generally, your credit is limited to your tax liability unless you have three or more qualifying children. How to file tax extension electronically See your tax return instructions for more information. How to file tax extension electronically Self-employment tax. How to file tax extension electronically    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. How to file tax extension electronically The following rules only apply to persons married for federal tax purposes. How to file tax extension electronically Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. How to file tax extension electronically Sole proprietorship. How to file tax extension electronically    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. How to file tax extension electronically Partnerships. How to file tax extension electronically    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. How to file tax extension electronically If both spouses are partners, any self-employment tax is allocated based on their distributive shares. How to file tax extension electronically Federal income tax withheld. How to file tax extension electronically    Report the credit for federal income tax withheld on community wages in the same manner as your wages. How to file tax extension electronically If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. How to file tax extension electronically Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. How to file tax extension electronically Estimated tax payments. How to file tax extension electronically    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. How to file tax extension electronically These rules are explained in Publication 505. How to file tax extension electronically   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. How to file tax extension electronically   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. How to file tax extension electronically   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. How to file tax extension electronically   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. How to file tax extension electronically   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. How to file tax extension electronically Earned income credit. How to file tax extension electronically    You may be entitled to an earned income credit (EIC). How to file tax extension electronically You cannot claim this credit if your filing status is married filing separately. How to file tax extension electronically   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. How to file tax extension electronically That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How to file tax extension electronically Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. How to file tax extension electronically The same rule applies to registered domestic partners. How to file tax extension electronically    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. How to file tax extension electronically Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. How to file tax extension electronically   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). How to file tax extension electronically Overpayments. How to file tax extension electronically    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. How to file tax extension electronically If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. How to file tax extension electronically If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. How to file tax extension electronically The portion allocated to the other spouse can be refunded. How to file tax extension electronically Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. How to file tax extension electronically These rules do not apply to registered domestic partners. How to file tax extension electronically Certain community income not treated as community income by one spouse. How to file tax extension electronically    Community property laws may not apply to an item of community income that you received but did not treat as community income. How to file tax extension electronically You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). How to file tax extension electronically Relief from liability arising from community property law. How to file tax extension electronically    You are not responsible for the tax relating to an item of community income if all the following conditions are met. How to file tax extension electronically You did not file a joint return for the tax year. How to file tax extension electronically You did not include an item of community income in gross income. How to file tax extension electronically The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. How to file tax extension electronically Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. How to file tax extension electronically Your spouse's (or former spouse's) distributive share of partnership income. How to file tax extension electronically Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). How to file tax extension electronically Use the appropriate community property law to determine what is separate property. How to file tax extension electronically Any other income that belongs to your spouse (or former spouse) under community property law. How to file tax extension electronically You establish that you did not know of, and had no reason to know of, that community income. How to file tax extension electronically Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. How to file tax extension electronically Requesting relief. How to file tax extension electronically    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. How to file tax extension electronically Equitable relief. How to file tax extension electronically    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. How to file tax extension electronically To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. How to file tax extension electronically Also see Publication 971. How to file tax extension electronically Spousal agreements. How to file tax extension electronically    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. How to file tax extension electronically Check your state law to determine how it affects you. How to file tax extension electronically Nonresident alien spouse. How to file tax extension electronically    If you are a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident alien and you choose to treat your nonresident alien spouse as a U. How to file tax extension electronically S. How to file tax extension electronically resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. How to file tax extension electronically You must file a joint return for the year you make the choice. How to file tax extension electronically You can file separate returns in later years. How to file tax extension electronically For details on making this choice, see Publication 519, U. How to file tax extension electronically S. How to file tax extension electronically Tax Guide for Aliens. How to file tax extension electronically   If you are a U. How to file tax extension electronically S. How to file tax extension electronically citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. How to file tax extension electronically S. How to file tax extension electronically resident for tax purposes, treat your community income as explained next under Spouses living apart all year. How to file tax extension electronically However, you do not have to meet the four conditions discussed there. How to file tax extension electronically Spouses living apart all year. How to file tax extension electronically    If you are married at any time during the calendar year, special rules apply for reporting certain community income. How to file tax extension electronically You must meet all the following conditions for these special rules to apply. How to file tax extension electronically You and your spouse lived apart all year. How to file tax extension electronically You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. How to file tax extension electronically You and/or your spouse had earned income for the calendar year that is community income. How to file tax extension electronically You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. How to file tax extension electronically Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. How to file tax extension electronically If all these conditions are met, you and your spouse must report your community income as discussed next. How to file tax extension electronically See also Certain community income not treated as community income by one spouse , earlier. How to file tax extension electronically Earned income. How to file tax extension electronically    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. How to file tax extension electronically Earned income is wages, salaries, professional fees, and other pay for personal services. How to file tax extension electronically   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. How to file tax extension electronically Trade or business income. How to file tax extension electronically    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. How to file tax extension electronically Partnership income or loss. How to file tax extension electronically    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. How to file tax extension electronically Separate property income. How to file tax extension electronically    Treat income from the separate property of one spouse as the income of that spouse. How to file tax extension electronically Social security benefits. How to file tax extension electronically    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. How to file tax extension electronically Other income. How to file tax extension electronically    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. How to file tax extension electronically Example. How to file tax extension electronically George and Sharon were married throughout the year but did not live together at any time during the year. How to file tax extension electronically Both domiciles were in a community property state. How to file tax extension electronically They did not file a joint return or transfer any of their earned income between themselves. How to file tax extension electronically During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. How to file tax extension electronically (Some states treat income from separate property as separate income—check your state law. How to file tax extension electronically ) Sharon did not take part in George's consulting business. How to file tax extension electronically Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). How to file tax extension electronically But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. How to file tax extension electronically They each report on their returns only their own earnings and other income, and their share of the interest income from community property. How to file tax extension electronically George reports $26,500 and Sharon reports $34,500. How to file tax extension electronically Other separated spouses. How to file tax extension electronically    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. How to file tax extension electronically In some states, income earned after separation but before a decree of divorce continues to be community income. How to file tax extension electronically In other states, it is separate income. How to file tax extension electronically End of the Community The marital community may end in several ways. How to file tax extension electronically When the marital community ends, the community assets (money and property) are divided between the spouses. How to file tax extension electronically Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. How to file tax extension electronically Death of spouse. How to file tax extension electronically    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. How to file tax extension electronically For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). How to file tax extension electronically Example. How to file tax extension electronically Bob and Ann owned community property that had a basis of $80,000. How to file tax extension electronically When Bob died, his and Ann's community property had an FMV of $100,000. How to file tax extension electronically One-half of the FMV of their community interest was includible in Bob's estate. How to file tax extension electronically The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). How to file tax extension electronically The basis of the other half to Bob's heirs is also $50,000. How to file tax extension electronically   For more information about the basis of assets, see Publication 551, Basis of Assets. How to file tax extension electronically    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. How to file tax extension electronically See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. How to file tax extension electronically Divorce or separation. How to file tax extension electronically    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. How to file tax extension electronically For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. How to file tax extension electronically For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. How to file tax extension electronically   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. How to file tax extension electronically However, see Spouses living apart all year , earlier. How to file tax extension electronically Any income received after the community ends is separate income. How to file tax extension electronically This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. How to file tax extension electronically   An absolute decree of divorce or annulment ends the marital community in all community property states. How to file tax extension electronically A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. How to file tax extension electronically ” However, you should check your state law for exceptions. How to file tax extension electronically   A decree of legal separation or of separate maintenance may or may not end the marital community. How to file tax extension electronically The court issuing the decree may terminate the marital community and divide the property between the spouses. How to file tax extension electronically   A separation agreement may divide the community property between you and your spouse. How to file tax extension electronically It may provide that this property, along with future earnings and property acquired, will be separate property. How to file tax extension electronically This agreement may end the community. How to file tax extension electronically   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. How to file tax extension electronically Check your state law. How to file tax extension electronically   If you are a registered domestic partner, you should check your state law to determine when the community ends. How to file tax extension electronically Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. How to file tax extension electronically Those spouses must report their community income as explained in that discussion. How to file tax extension electronically Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. How to file tax extension electronically But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. How to file tax extension electronically This discussion concerning joint versus separate returns does not apply to registered domestic partners. How to file tax extension electronically The following rules apply if your filing status is married filing separately. How to file tax extension electronically You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. How to file tax extension electronically You cannot take the credit for child and dependent care expenses in most instances. How to file tax extension electronically You cannot take the earned income credit. How to file tax extension electronically You cannot exclude any interest income from qualified U. How to file tax extension electronically S. How to file tax extension electronically savings bonds that you used for higher education expenses. How to file tax extension electronically You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. How to file tax extension electronically You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. How to file tax extension electronically You cannot deduct interest paid on a qualified student loan. How to file tax extension electronically You cannot take the education credits. How to file tax extension electronically You may have a smaller child tax credit than you would on a joint return. How to file tax extension electronically You cannot take the exclusion or credit for adoption expenses in most instances. How to file tax extension electronically Figure your tax both on a joint return and on separate returns under the community property laws of your state. How to file tax extension electronically You can then compare the tax figured under both methods and use the one that results in less tax. How to file tax extension electronically Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. How to file tax extension electronically Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. How to file tax extension electronically On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. How to file tax extension electronically ). How to file tax extension electronically The same reporting rule applies to registered domestic partners. How to file tax extension electronically For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. How to file tax extension electronically Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. How to file tax extension electronically Form 8958 is used for married spouses in community property states who choose to file married filing separately. How to file tax extension electronically Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. How to file tax extension electronically A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. How to file tax extension electronically Extension of time to file. How to file tax extension electronically    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. How to file tax extension electronically If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. How to file tax extension electronically How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to file tax extension electronically Free help with your tax return. How to file tax extension electronically    You can get free help preparing your return nationwide from IRS-certified volunteers. How to file tax extension electronically The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to file tax extension electronically The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file tax extension electronically Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file tax extension electronically In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to file tax extension electronically To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to file tax extension electronically gov, download the IRS2Go app, or call 1-800-906-9887. How to file tax extension electronically   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file tax extension electronically To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file tax extension electronically aarp. How to file tax extension electronically org/money/taxaide or call 1-888-227-7669. How to file tax extension electronically For more information on these programs, go to IRS. How to file tax extension electronically gov and enter “VITA” in the search box. How to file tax extension electronically Internet. How to file tax extension electronically    IRS. How to file tax extension electronically gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to file tax extension electronically Download the free IRS2Go app from the iTunes app store or from Google Play. How to file tax extension electronically Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file tax extension electronically Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to file tax extension electronically gov or download the IRS2Go app and select the Refund Status option. How to file tax extension electronically The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file tax extension electronically Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to file tax extension electronically You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file tax extension electronically The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file tax extension electronically Use the Interactive Tax Assistant (ITA) to research your tax questions. How to file tax extension electronically No need to wait on the phone or stand in line. How to file tax extension electronically The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to file tax extension electronically When you reach the response screen, you can print the entire interview and the final response for your records. How to file tax extension electronically New subject areas are added on a regular basis. How to file tax extension electronically  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to file tax extension electronically gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to file tax extension electronically You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to file tax extension electronically The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to file tax extension electronically When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to file tax extension electronically Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to file tax extension electronically You can also ask the IRS to mail a return or an account transcript to you. How to file tax extension electronically Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to file tax extension electronically gov or by calling 1-800-908-9946. How to file tax extension electronically Tax return and tax account transcripts are generally available for the current year and the past three years. How to file tax extension electronically Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to file tax extension electronically Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to file tax extension electronically If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to file tax extension electronically Check the status of your amended return using Where's My Amended Return? Go to IRS. How to file tax extension electronically gov and enter Where's My Amended Return? in the search box. How to file tax extension electronically You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file tax extension electronically It can take up to 3 weeks from the date you mailed it to show up in our system. How to file tax extension electronically Make a payment using one of several safe and convenient electronic payment options available on IRS. How to file tax extension electronically gov. How to file tax extension electronically Select the Payment tab on the front page of IRS. How to file tax extension electronically gov for more information. How to file tax extension electronically Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to file tax extension electronically Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file tax extension electronically gov. How to file tax extension electronically Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file tax extension electronically Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file tax extension electronically gov. How to file tax extension electronically Request an Electronic Filing PIN by going to IRS. How to file tax extension electronically gov and entering Electronic Filing PIN in the search box. How to file tax extension electronically Download forms, instructions and publications, including accessible versions for people with disabilities. How to file tax extension electronically Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to file tax extension electronically gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to file tax extension electronically An employee can answer questions about your tax account or help you set up a payment plan. How to file tax extension electronically Before you visit, check the Office Locator on IRS. How to file tax extension electronically gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to file tax extension electronically If you have a special need, such as a disability, you can request an appointment. How to file tax extension electronically Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file tax extension electronically Apply for an Employer Identification Number (EIN). How to file tax extension electronically Go to IRS. How to file tax extension electronically gov and enter Apply for an EIN in the search box. How to file tax extension electronically Read the Internal Revenue Code, regulations, or other official guidance. How to file tax extension electronically Read Internal Revenue Bulletins. How to file tax extension electronically Sign up to receive local and national tax news and more by email. How to file tax extension electronically Just click on “subscriptions” above the search box on IRS. How to file tax extension electronically gov and choose from a variety of options. How to file tax extension electronically    Phone. How to file tax extension electronically You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file tax extension electronically Download the free IRS2Go app from the iTunes app store or from Google Play. How to file tax extension electronically Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to file tax extension electronically gov, or download the IRS2Go app. How to file tax extension electronically Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file tax extension electronically The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file tax extension electronically Most VITA and TCE sites offer free electronic filing. How to file tax extension electronically Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file tax extension electronically Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file tax extension electronically Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to file tax extension electronically If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file tax extension electronically The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file tax extension electronically Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file tax extension electronically Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to file tax extension electronically The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file tax extension electronically Note, the above information is for our automated hotline. How to file tax extension electronically Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to file tax extension electronically Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file tax extension electronically You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file tax extension electronically It can take up to 3 weeks from the date you mailed it to show up in our system. How to file tax extension electronically Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to file tax extension electronically You should receive your order within 10 business days. How to file tax extension electronically Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to file tax extension electronically If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to file tax extension electronically Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file tax extension electronically The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file tax extension electronically These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to file tax extension electronically    Walk-in. How to file tax extension electronically You can find a selection of forms, publications and services — in-person. How to file tax extension electronically Products. How to file tax extension electronically You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file tax extension electronically Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file tax extension electronically Services. How to file tax extension electronically You can walk in to your local TAC for face-to-face tax help. How to file tax extension electronically An employee can answer questions about your tax account or help you set up a payment plan. How to file tax extension electronically Before visiting, use the Office Locator tool on IRS. How to file tax extension electronically gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to file tax extension electronically    Mail. How to file tax extension electronically You can send your order for forms, instructions, and publications to the address below. How to file tax extension electronically You should receive a response within 10 business days after your request is received. How to file tax extension electronically Internal Revenue Service 1201 N. How to file tax extension electronically Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. How to file tax extension electronically The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file tax extension electronically Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file tax extension electronically   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to file tax extension electronically We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to file tax extension electronically You face (or your business is facing) an immediate threat of adverse action. How to file tax extension electronically You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file tax extension electronically   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to file tax extension electronically Here's why we can help: TAS is an independent organization within the IRS. How to file tax extension electronically Our advocates know how to work with the IRS. How to file tax extension electronically Our services are free and tailored to meet your needs. How to file tax extension electronically We have offices in every state, the District of Columbia, and Puerto Rico. How to file tax extension electronically   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to file tax extension electronically irs. How to file tax extension electronically gov/advocate, or call us toll-free at 1-877-777-4778. How to file tax extension electronically   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file tax extension electronically If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file tax extension electronically irs. How to file tax extension electronically gov/sams. How to file tax extension electronically Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to file tax extension electronically Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file tax extension electronically Visit www. How to file tax extension electronically irs. How to file tax extension electronically gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file tax extension electronically Prev  Up  Next   Home   More Online Publications