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I Need 2011 Tax Software

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I Need 2011 Tax Software

I need 2011 tax software Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. I need 2011 tax software Questions about innocent spouse relief. I need 2011 tax software Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. I need 2011 tax software  The period of time in which you may request equitable relief has been expanded. I need 2011 tax software See How To Request Relief later. I need 2011 tax software More information. I need 2011 tax software   For more information about the latest developments on Publication 971, go to www. I need 2011 tax software irs. I need 2011 tax software gov/pub971. I need 2011 tax software Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. I need 2011 tax software This is called joint and several liability. I need 2011 tax software Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. I need 2011 tax software You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. I need 2011 tax software In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. I need 2011 tax software Three types of relief are available to married persons who filed joint returns. I need 2011 tax software Innocent spouse relief. I need 2011 tax software Separation of liability relief. I need 2011 tax software Equitable relief. I need 2011 tax software Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. I need 2011 tax software See Community Property Laws , later. I need 2011 tax software This publication explains these types of relief, who may qualify for them, and how to get them. I need 2011 tax software You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. I need 2011 tax software gov by entering “Innocent Spouse” in the search box. I need 2011 tax software What this publication does not cover. I need 2011 tax software   This publication does not discuss injured spouse relief. I need 2011 tax software You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. I need 2011 tax software If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. I need 2011 tax software For more information, see Form 8379, Injured Spouse Allocation. I need 2011 tax software Comments and suggestions. I need 2011 tax software   We welcome your comments about this publication and your suggestions for future editions. I need 2011 tax software   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. I need 2011 tax software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. I need 2011 tax software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. I need 2011 tax software   You can email us at taxforms@irs. I need 2011 tax software gov. I need 2011 tax software Please put “Publications Comment” on the subject line. I need 2011 tax software You can also send us comments from www. I need 2011 tax software irs. I need 2011 tax software gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. I need 2011 tax software ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. I need 2011 tax software Ordering forms and publications. I need 2011 tax software   Visit www. I need 2011 tax software irs. I need 2011 tax software gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. I need 2011 tax software  Internal Revenue Service 1201 N. I need 2011 tax software Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. I need 2011 tax software The IRS can help you with your request for innocent spouse relief. I need 2011 tax software If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. I need 2011 tax software Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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TEB Voluntary Compliance

Tax Exempt Bonds (TEB) focuses on providing participants in the municipal bond industry with quality service to assist issuers and conduit borrowers in understanding their tax responsibilities. As part of that service, TEB is providing the following general information for issuers of tax-exempt, tax credit, and direct pay bonds (tax-advantaged bonds) with respect to their post-issuance compliance responsibilities as well as voluntary compliance programs including remedial actions provided under the Income Tax Regulations and the TEB Voluntary Closing Agreement Program (TEB VCAP).

The educational resources provided below are intended to help issuers and other parties locate information and authoritative sources relating to voluntary compliance. The web-based information is not intended to be cited as an authoritative source. TEB recommends that issuers of tax-advantaged bonds review the authoritative sources referenced throughout these educational resources in consultation with their counsel.

  • Section 1 - Post-Issuance Compliance
    This article provides general information on the post-issuance compliance responsibilities of issuers of tax-advantaged bonds. The on-going nature of post-issuance compliance responsibilities requires issuers to be diligent in identifying and resolving noncompliance, on a timely basis, to preserve the preferential status of tax-advantaged bonds.

  • Section 2 - TEB Self-Correction
    This article provides general information on the availability of remedial action provisions under the Income Tax Regulations that issuers of tax-exempt bonds can use to resolve tax violations without the involvement of TEB.

  • Section 3 – TEB Private Letter Rulings
    This article provides an overview description of private letter rulings, including important distinctions between private letter rulings and closing agreements related to tax-advantaged bonds. Revenue Procedure 2011-1 provides formal guidance on the process for requesting private letter rulings.

  • Section 4 - TEB VCAP Administrative Procedures
    TEB administers TEB VCAP to assist issuers in conclusively resolving violations of the federal tax laws applicable to their tax-advantaged bonds in accordance with Notice 2008-31.

  • Section 5 - TEB VCAP Resolution Standards
    TEB VCAP incorporates resolution standards in order to promote due diligence on the part of issuers and other parties to bond transactions in resolving violations of applicable federal tax laws by increasing the transparency of resolution methodologies and providing an economic incentive for issuers to timely identify violations and submit TEB VCAP requests.

  • Section 6 – Feedback on TEB Voluntary Compliance
    TEB invites issuers and other participants in the municipal bond industry to submit questions, comments and suggestions concerning its voluntary compliance programs. Please click here to send an email to TEB and include “TEB Voluntary Compliance” in the subject line of the email.
Page Last Reviewed or Updated: 04-Sep-2013

The I Need 2011 Tax Software

I need 2011 tax software 4. I need 2011 tax software   Filing U. I need 2011 tax software S. I need 2011 tax software Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. I need 2011 tax software S. I need 2011 tax software Tax ReturnU. I need 2011 tax software S. I need 2011 tax software Armed Forces. I need 2011 tax software Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. I need 2011 tax software S. I need 2011 tax software income tax return is required for your situation. I need 2011 tax software If a U. I need 2011 tax software S. I need 2011 tax software return is required, your next step is to see if you meet the filing requirements. I need 2011 tax software If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. I need 2011 tax software This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. I need 2011 tax software Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. I need 2011 tax software S. I need 2011 tax software income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. I need 2011 tax software If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. I need 2011 tax software S. I need 2011 tax software tax return, your filing requirement may be less than the amount in Table 4-1. I need 2011 tax software For details, see the information under Filing Requirement if Possession Income Is Excluded , later. I need 2011 tax software Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. I need 2011 tax software For more information, see the Form 1040 instructions. I need 2011 tax software Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. I need 2011 tax software S. I need 2011 tax software tax return, you must determine your adjusted filing requirement. I need 2011 tax software Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. I need 2011 tax software Personal exemption. I need 2011 tax software   When figuring your filing requirement, your personal exemption is allowed in full. I need 2011 tax software Do not reduce it for this purpose. I need 2011 tax software Do not include exemptions for your dependents. I need 2011 tax software Allowable standard deduction. I need 2011 tax software   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. I need 2011 tax software Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. I need 2011 tax software Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. I need 2011 tax software S. I need 2011 tax software income tax     Gross income from all sources (including excluded possession income)   Example. I need 2011 tax software Barbara Spruce, a U. I need 2011 tax software S. I need 2011 tax software citizen, is single, under 65, and a bona fide resident of American Samoa. I need 2011 tax software During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. I need 2011 tax software S. I need 2011 tax software income tax). I need 2011 tax software Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. I need 2011 tax software   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. I need 2011 tax software You must file a U. I need 2011 tax software S. I need 2011 tax software income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. I need 2011 tax software    1. I need 2011 tax software Enter the allowable standard deduction you figured earlier under Allowable standard deduction . I need 2011 tax software If your filing status is married filing separately, enter -0-   2. I need 2011 tax software Personal exemption. I need 2011 tax software If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. I need 2011 tax software Add lines 1 and 2. I need 2011 tax software You must file a U. I need 2011 tax software S. I need 2011 tax software income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. I need 2011 tax software 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. I need 2011 tax software . I need 2011 tax software . I need 2011 tax software AND at the end of 2013 you were*. I need 2011 tax software . I need 2011 tax software . I need 2011 tax software THEN file a return if your gross income** was at least. I need 2011 tax software . I need 2011 tax software . I need 2011 tax software single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. I need 2011 tax software ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). I need 2011 tax software Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). I need 2011 tax software If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. I need 2011 tax software *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. I need 2011 tax software Example 1. I need 2011 tax software James and Joan Thompson, one over 65, are U. I need 2011 tax software S. I need 2011 tax software citizens and bona fide residents of Puerto Rico during the entire tax year. I need 2011 tax software They file a joint income tax return. I need 2011 tax software During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. I need 2011 tax software S. I need 2011 tax software income tax). I need 2011 tax software Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. I need 2011 tax software S. I need 2011 tax software income tax return because their gross income subject to U. I need 2011 tax software S. I need 2011 tax software tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). I need 2011 tax software Example 2. I need 2011 tax software Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. I need 2011 tax software S. I need 2011 tax software income tax return because her gross income subject to U. I need 2011 tax software S. I need 2011 tax software tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). I need 2011 tax software If you must file a U. I need 2011 tax software S. I need 2011 tax software income tax return, you may be able to file a paperless return using IRS e-file. I need 2011 tax software See your form instructions or visit our website at IRS. I need 2011 tax software gov. I need 2011 tax software When To File If you file on a calendar year basis, the due date for filing your U. I need 2011 tax software S. I need 2011 tax software income tax return is April 15 following the end of your tax year. I need 2011 tax software If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. I need 2011 tax software If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. I need 2011 tax software For your 2013 tax return, the due date is April 15, 2014. I need 2011 tax software If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. I need 2011 tax software If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. I need 2011 tax software See your form instructions for a list of designated private delivery services. I need 2011 tax software Extension of Time To File You can get an extension of time to file your U. I need 2011 tax software S. I need 2011 tax software income tax return. I need 2011 tax software Special rules apply for those living outside the United States. I need 2011 tax software Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. I need 2011 tax software Example. I need 2011 tax software If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. I need 2011 tax software Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. I need 2011 tax software If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. I need 2011 tax software You may also be charged penalties (see the Instructions for Form 4868). I need 2011 tax software How to get the automatic extension. I need 2011 tax software   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. I need 2011 tax software E-file Form 4868 using your personal computer or a tax professional. I need 2011 tax software E-file and pay by credit or debit card. I need 2011 tax software Your payment must be at least $1. I need 2011 tax software You may pay by phone or over the Internet. I need 2011 tax software Do not file Form 4868. I need 2011 tax software File a paper Form 4868. I need 2011 tax software If you are a fiscal year taxpayer, you must file a paper Form 4868. I need 2011 tax software See Form 4868 for information on getting an extension using these options. I need 2011 tax software When to file. I need 2011 tax software   You must request the automatic extension by the due date for your return. I need 2011 tax software You can file your return any time before the 6-month extension period ends. I need 2011 tax software When you file your return. I need 2011 tax software   Enter any payment you made related to the extension of time to file on Form 1040, line 68. I need 2011 tax software If you file Form 1040A, U. I need 2011 tax software S. I need 2011 tax software Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. I need 2011 tax software Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. I need 2011 tax software You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. I need 2011 tax software Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. I need 2011 tax software S. I need 2011 tax software citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. I need 2011 tax software However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. I need 2011 tax software If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. I need 2011 tax software For more information, see Publication 3, Armed Forces' Tax Guide. I need 2011 tax software Married taxpayers. I need 2011 tax software   If you file a joint return, only one spouse has to qualify for this automatic extension. I need 2011 tax software However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. I need 2011 tax software How to get the extension. I need 2011 tax software   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. I need 2011 tax software (See the situations listed under (2), earlier. I need 2011 tax software ) Extension beyond 2 months. I need 2011 tax software   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. I need 2011 tax software File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). I need 2011 tax software Be sure to check the box on Form 4868, line 8, if appropriate. I need 2011 tax software   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). I need 2011 tax software   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. I need 2011 tax software Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. I need 2011 tax software Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. I need 2011 tax software If you are not including a check or a money order, send your U. I need 2011 tax software S. I need 2011 tax software tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. I need 2011 tax software S. I need 2011 tax software tax return and all attachments to:  Internal Revenue Service P. I need 2011 tax software O. I need 2011 tax software Box 1303 Charlotte, NC 28201-1303 USA Also send your U. I need 2011 tax software S. I need 2011 tax software return to these addresses if you are attaching Form 5074 or Form 8689. I need 2011 tax software If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. I need 2011 tax software Special Rules for Completing Your U. I need 2011 tax software S. I need 2011 tax software Tax Return If you are not excluding possession income from your U. I need 2011 tax software S. I need 2011 tax software tax return, follow the instructions for the specific forms you file. I need 2011 tax software However, you may not qualify to claim the earned income credit (EIC). I need 2011 tax software Earned income credit. I need 2011 tax software   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. I need 2011 tax software S. I need 2011 tax software tax return. I need 2011 tax software This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. I need 2011 tax software S. I need 2011 tax software Armed Forces. I need 2011 tax software U. I need 2011 tax software S. I need 2011 tax software Armed Forces. I need 2011 tax software   U. I need 2011 tax software S. I need 2011 tax software military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. I need 2011 tax software Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. I need 2011 tax software Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. I need 2011 tax software Income from American Samoa or Puerto Rico excluded. I need 2011 tax software   You will not be allowed to take deductions and credits that apply to the excluded income. I need 2011 tax software The additional information you need follows. I need 2011 tax software Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. I need 2011 tax software S. I need 2011 tax software income tax return. I need 2011 tax software Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. I need 2011 tax software S. I need 2011 tax software tax return. I need 2011 tax software Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). I need 2011 tax software Figuring the deduction. I need 2011 tax software   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. I need 2011 tax software   Gross income subject to U. I need 2011 tax software S. I need 2011 tax software income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). I need 2011 tax software Moving expense deduction. I need 2011 tax software   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. I need 2011 tax software Likewise, the expenses of a move back to the United States are generally attributable to U. I need 2011 tax software S. I need 2011 tax software earned income. I need 2011 tax software   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. I need 2011 tax software S. I need 2011 tax software tax return. I need 2011 tax software For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. I need 2011 tax software   If you are claiming expenses for a move from a U. I need 2011 tax software S. I need 2011 tax software possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. I need 2011 tax software For purposes of deducting moving expenses, the possessions are considered part of the United States. I need 2011 tax software See Publication 521, Moving Expenses, for information about what expenses are deductible. I need 2011 tax software Self-employment tax deduction. I need 2011 tax software   Generally, if you are reporting self-employment income on your U. I need 2011 tax software S. I need 2011 tax software return, you can include the deductible part of your self-employment tax on Form 1040, line 27. I need 2011 tax software This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). I need 2011 tax software   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. I need 2011 tax software   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. I need 2011 tax software This would happen if, for instance, you have two businesses and only the income from one of them is excludable. I need 2011 tax software   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. I need 2011 tax software   Self-employment income subject to U. I need 2011 tax software S. I need 2011 tax software income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. I need 2011 tax software Include the deductible part of this amount on Form 1040, line 27. I need 2011 tax software Individual retirement arrangement (IRA) deduction. I need 2011 tax software   Do not take excluded income into account when figuring your deductible IRA contribution. I need 2011 tax software Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. I need 2011 tax software To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. I need 2011 tax software Then multiply your full standard deduction by the following fraction. I need 2011 tax software   Gross income subject to U. I need 2011 tax software S. I need 2011 tax software income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). I need 2011 tax software ” This calculation may not be the same as the one you used to determine if you need to file a U. I need 2011 tax software S. I need 2011 tax software tax return. I need 2011 tax software Itemized Deductions Most itemized deductions do not apply to a particular type of income. I need 2011 tax software However, itemized deductions can be divided into three categories. I need 2011 tax software Those that apply specifically to excluded income, such as employee business expenses, are not deductible. I need 2011 tax software Those that apply specifically to income subject to U. I need 2011 tax software S. I need 2011 tax software income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. I need 2011 tax software Those that do not apply to specific income must be allocated between your gross income subject to U. I need 2011 tax software S. I need 2011 tax software income tax and your total gross income from all sources. I need 2011 tax software The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. I need 2011 tax software Example. I need 2011 tax software In 2013, you and your spouse are both under 65 and U. I need 2011 tax software S. I need 2011 tax software citizens who are bona fide residents of Puerto Rico during the entire tax year. I need 2011 tax software You file a joint income tax return. I need 2011 tax software During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. I need 2011 tax software S. I need 2011 tax software gross income) and your spouse earned $60,000 from the U. I need 2011 tax software S. I need 2011 tax software Government. I need 2011 tax software You have $16,000 of itemized deductions that do not apply to any specific type of income. I need 2011 tax software These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). I need 2011 tax software You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. I need 2011 tax software   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. I need 2011 tax software Overall limitation on itemized deductions. I need 2011 tax software   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. I need 2011 tax software Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. I need 2011 tax software However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. I need 2011 tax software See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. I need 2011 tax software Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. I need 2011 tax software S. I need 2011 tax software tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. I need 2011 tax software However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. I need 2011 tax software S. I need 2011 tax software tax return. I need 2011 tax software The foreign tax credit is generally figured on Form 1116. I need 2011 tax software If you have income, such as U. I need 2011 tax software S. I need 2011 tax software Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. I need 2011 tax software You make this reduction for each separate income category. I need 2011 tax software To find the amount of this reduction, use the following formula for each income category. I need 2011 tax software Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. I need 2011 tax software For more information on the foreign tax credit, see Publication 514. I need 2011 tax software Example. I need 2011 tax software Jason and Lynn Reddy are U. I need 2011 tax software S. I need 2011 tax software citizens who were bona fide residents of Puerto Rico during all of 2013. I need 2011 tax software They file a joint tax return. I need 2011 tax software The following table shows their excludable and taxable income for U. I need 2011 tax software S. I need 2011 tax software federal income tax purposes. I need 2011 tax software   Taxable   Excludable Jason's wages from  U. I need 2011 tax software S. I need 2011 tax software Government $25,000     Lynn's wages from Puerto Rico  corp. I need 2011 tax software     $15,000 Dividend from Puerto Rico corp. I need 2011 tax software doing business in Puerto Rico     200 Dividend from U. I need 2011 tax software S. I need 2011 tax software  corp. I need 2011 tax software doing business  in U. I need 2011 tax software S. I need 2011 tax software * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. I need 2011 tax software   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. I need 2011 tax software They have gross income of $26,000 for U. I need 2011 tax software S. I need 2011 tax software tax purposes. I need 2011 tax software They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). I need 2011 tax software They figure their foreign tax credit on two Forms 1116, which they must attach to their U. I need 2011 tax software S. I need 2011 tax software return. I need 2011 tax software They fill out one Form 1116 for wages and one Form 1116 for the dividend. I need 2011 tax software Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. I need 2011 tax software   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. I need 2011 tax software Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. I need 2011 tax software A U. I need 2011 tax software S. I need 2011 tax software citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. I need 2011 tax software This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. I need 2011 tax software S. I need 2011 tax software income tax return must otherwise be filed). I need 2011 tax software Bona fide residents of the possessions discussed in this publication are considered U. I need 2011 tax software S. I need 2011 tax software residents for this purpose and are subject to the self-employment tax. I need 2011 tax software Forms to file. I need 2011 tax software   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. I need 2011 tax software If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. I need 2011 tax software If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. I need 2011 tax software If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. I need 2011 tax software Do not file forms 1040-SS or 1040-PR with Form 1040. I need 2011 tax software If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. I need 2011 tax software Chapter 11 Bankruptcy cases. I need 2011 tax software   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. I need 2011 tax software S. I need 2011 tax software Income Tax Return for Estates and Trusts) of the bankruptcy estate. I need 2011 tax software However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. I need 2011 tax software   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. I need 2011 tax software   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. I need 2011 tax software Additional Medicare Tax Beginning in 2013, a 0. I need 2011 tax software 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). I need 2011 tax software Medicare wages and self-employment income are combined to determine if income exceeds the threshold. I need 2011 tax software A self-employment loss should not be considered for purposes of this tax. I need 2011 tax software RRTA compensation should be separately compared to the threshold. I need 2011 tax software Your employer is responsible for withholding the 0. I need 2011 tax software 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. I need 2011 tax software You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. I need 2011 tax software There are no special rules for U. I need 2011 tax software S. I need 2011 tax software citizens and nonresident aliens living abroad for purposes of this provision. I need 2011 tax software Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. I need 2011 tax software For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. I need 2011 tax software irs. I need 2011 tax software gov and enter the following words in the search box: Additional Medicare Tax. I need 2011 tax software You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. I need 2011 tax software Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. I need 2011 tax software 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. I need 2011 tax software Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. I need 2011 tax software The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. I need 2011 tax software Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. I need 2011 tax software Forms to file. I need 2011 tax software   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. I need 2011 tax software For more information, see Form 8960 and its instructions. I need 2011 tax software Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. I need 2011 tax software This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. I need 2011 tax software In this situation, you may need to make estimated tax payments. I need 2011 tax software Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. I need 2011 tax software Include the Additional Medicare Tax and Net Investment Income Tax if applicable. I need 2011 tax software If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. I need 2011 tax software Or, you can make your payments electronically and not have to file any paper forms. I need 2011 tax software See the Form 1040-ES instructions for information on making payments. I need 2011 tax software Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. I need 2011 tax software American Samoa. I need 2011 tax software The Commonwealth of Puerto Rico. I need 2011 tax software The Commonwealth of the Northern Mariana Islands. I need 2011 tax software Guam. I need 2011 tax software The U. I need 2011 tax software S. I need 2011 tax software Virgin Islands. I need 2011 tax software These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. I need 2011 tax software Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. I need 2011 tax software How to make your request. I need 2011 tax software   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. I need 2011 tax software R. I need 2011 tax software B. I need 2011 tax software 900 available at www. I need 2011 tax software irs. I need 2011 tax software gov/pub/irs-irbs/irb06-49. I need 2011 tax software pdf. I need 2011 tax software    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. I need 2011 tax software S. I need 2011 tax software competent authority assistance under tax treaties. I need 2011 tax software As noted, an update to Revenue Procedure 2006-23 will be published in the future. I need 2011 tax software   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. I need 2011 tax software It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. I need 2011 tax software You (or a person having authority to sign your federal return) must sign and date the request. I need 2011 tax software    Send your written request for U. I need 2011 tax software S. I need 2011 tax software assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. I need 2011 tax software W. I need 2011 tax software  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. I need 2011 tax software Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. I need 2011 tax software S. I need 2011 tax software tax paid on the income in question, you should file a claim on Form 1040X, Amended U. I need 2011 tax software S. I need 2011 tax software Individual Income Tax Return. I need 2011 tax software Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. I need 2011 tax software Attach a copy of the request to the form. I need 2011 tax software Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. I need 2011 tax software See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. I need 2011 tax software Prev  Up  Next   Home   More Online Publications