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Income Taxes Free

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Income Taxes Free

Income taxes free 6. Income taxes free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Income taxes free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Income taxes free In determining your U. Income taxes free S. Income taxes free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Income taxes free The most common dual-status tax years are the years of arrival and departure. Income taxes free See Dual-Status Aliens in chapter 1. Income taxes free If you are married and choose to be treated as a U. Income taxes free S. Income taxes free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Income taxes free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Income taxes free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Income taxes free S. Income taxes free Individual Income Tax Return 1040-C U. Income taxes free S. Income taxes free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Income taxes free S. Income taxes free Estimated Tax for Nonresident Alien Individuals 1040NR U. Income taxes free S. Income taxes free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Income taxes free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Income taxes free If you have not previously established a fiscal tax year, your tax year is the calendar year. Income taxes free A calendar year is 12 consecutive months ending on December 31. Income taxes free 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. Income taxes free S. Income taxes free resident for any calendar year, you will be treated as a U. Income taxes free S. Income taxes free resident for any part of your fiscal year that falls within that calendar year. Income taxes free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Income taxes free Income from sources outside the United States is taxable if you receive it while you are a resident alien. Income taxes free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Income taxes free For the part of the year you are a nonresident alien, you are taxed on income from U. Income taxes free S. Income taxes free sources and on certain foreign source income treated as effectively connected with a U. Income taxes free S. Income taxes free trade or business. Income taxes free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Income taxes free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Income taxes free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Income taxes free S. Income taxes free citizen after receiving it and before the end of the year. Income taxes free Income from U. Income taxes free S. Income taxes free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Income taxes free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Income taxes free In certain cases, however, treaty provisions may apply while you were a resident alien. Income taxes free See chapter 9 for more information. Income taxes free When determining what income is taxed in the United States, you must consider exemptions under U. Income taxes free S. Income taxes free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Income taxes free For a further discussion of tax treaties, see chapter 9. Income taxes free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Income taxes free 1) Standard deduction. Income taxes free   You cannot use the standard deduction allowed on Form 1040. Income taxes free However, you can itemize any allowable deductions. Income taxes free 2) Exemptions. Income taxes free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Income taxes free 3) Head of household. Income taxes free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Income taxes free 4) Joint return. Income taxes free   You cannot file a joint return. Income taxes free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Income taxes free 5) Tax rates. Income taxes free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Income taxes free S. Income taxes free trade or business. Income taxes free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Income taxes free 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, or South Korea, or Married U. Income taxes free S. Income taxes free national. Income taxes free  See the instructions for Form 1040NR to see if you qualify. Income taxes free    A U. Income taxes free S. Income taxes free national is an individual who, although not a U. Income taxes free S. Income taxes free citizen, owes his or her allegiance to the United States. Income taxes free U. Income taxes free S. Income taxes free nationals include American Samoans and Northern Mariana Islanders who chose to become U. Income taxes free S. Income taxes free nationals instead of U. Income taxes free S. Income taxes free citizens. Income taxes free 6) Tax credits. Income taxes free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Income taxes free S. Income taxes free citizen or resident, as discussed in chapter 1. Income taxes free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Income taxes free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Income taxes free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Income taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Income taxes free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Income taxes free S. Income taxes free national, or Student or business apprentice from India. Income taxes free For more information, see Exemptions in chapter 5. Income taxes free How To Figure Tax When you figure your U. Income taxes free S. Income taxes free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Income taxes free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Income taxes free S. Income taxes free citizens and residents. Income taxes free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Income taxes free You cannot take any deductions against this income. Income taxes free Social security and railroad retirement benefits. Income taxes free   During the part of the year you are a nonresident alien, 85% of any U. Income taxes free S. Income taxes free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Income taxes free (See The 30% Tax in chapter 4. Income taxes free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Income taxes free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Income taxes free If you received U. Income taxes free S. Income taxes free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Income taxes free You will not receive separate statements for the benefits received during your periods of U. Income taxes free S. Income taxes free residence and nonresidence. Income taxes free Therefore, it is important for you to keep careful records of these amounts. Income taxes free You will need this information to properly complete your return and determine your tax liability. Income taxes free If you received railroad retirement benefits while you were a nonresident alien, the U. Income taxes free S. Income taxes free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Income taxes free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Income taxes free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Income taxes free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Income taxes free There are certain restrictions that may apply. Income taxes free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Income taxes free Foreign tax credit. Income taxes free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Income taxes free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Income taxes free For more information, see the Instructions for Form 1116 and Publication 514. Income taxes free Child and dependent care credit. Income taxes free   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. Income taxes free Generally, you must be able to claim an exemption for your dependent. Income taxes free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Income taxes free   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 for that tax year. Income taxes free   For more information, get Publication 503 and Form 2441. Income taxes free Retirement savings contributions credit. Income taxes free   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. Income taxes free 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. Income taxes free Use Form 8880 to figure the credit. Income taxes free For more information, see Publication 590. Income taxes free Child tax credit. Income taxes free   You may be able to take this credit if you have a qualifying child. Income taxes free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Income taxes free 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). Income taxes free Is a U. Income taxes free S. Income taxes free citizen, a U. Income taxes free S. Income taxes free national, or a resident alien. Income taxes free Did not provide over half of his or her own support for 2013. Income taxes free Lived with you more than half of 2013. Income taxes free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Income taxes free Is claimed as a dependent on your return. Income taxes free An adopted child is always treated as your own child. Income taxes free An adopted child includes a child lawfully placed with you for legal adoption. Income taxes free   See your form instructions for additional details. Income taxes free Adoption credit. Income taxes free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Income taxes free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Income taxes free To claim the adoption credit, file Form 8839 with the U. Income taxes free S. Income taxes free income tax return that you file. Income taxes free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Income taxes free S. Income taxes free 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). Income taxes free Payments You can report as payments against your U. Income taxes free S. Income taxes free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Income taxes free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Income taxes free S. Income taxes free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Income taxes free Forms To File The U. Income taxes free S. Income taxes free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Income taxes free Resident at end of year. Income taxes free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Income taxes free S. Income taxes free resident on the last day of the tax year. Income taxes free Write “Dual-Status Return” across the top of the return. Income taxes free Attach a statement to your return to show the income for the part of the year you are a nonresident. Income taxes free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Income taxes free Nonresident at end of year. Income taxes free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Income taxes free S. Income taxes free resident on the last day of the tax year. Income taxes free Write “Dual-Status Return” across the top of the return. Income taxes free Attach a statement to your return to show the income for the part of the year you are a resident. Income taxes free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Income taxes free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Income taxes free For more information, see Expatriation Tax in chapter 4. Income taxes free Statement. Income taxes free   Any statement must have your name, address, and taxpayer identification number on it. Income taxes free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Income taxes free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Income taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Income taxes free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Income taxes free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Income taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Income taxes free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Income taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Income taxes free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Income taxes free O. Income taxes free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Income taxes free Prev  Up  Next   Home   More Online Publications
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Tax Exempt Bonds Forms and Publications

Forms used by the tax-exempt bond community and useful publications relating to tax-exempt bonds.

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Forms

Name

Title

Version

Separate Instructions

Form 8038

Information Return for Tax-Exempt Private Activity Bond Issues

04-2011

Yes

Form 8038-G Information Return for Government Purpose Tax-Exempt Bond Issues

09-2011

Yes

Form 8038-GC Consolidated Information Return for Small Tax-Exempt Government Bond Issues

01-2012

No

Form 8038-B Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

01-2010

Yes

Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds

11-2012

Yes

Form 8038-CP Credit for Qualified Bonds Allowed to Issuer

01-2012

Yes

Form 8038-T

Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

04-2011

Yes

Form 8038-R Request for Recovery of Overpayment Under Arbitrage Rebate Provisions

04-2011

No

Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap

09-2011

No

Form 8703 Annual Certification of a Residential Rental Project

09-2013

No

Form 990, Schedule K Supplemental Information on Tax-Exempt Bonds

2013

Yes

Form 14429 Tax Exempt Bonds Voluntary Closing Agreement Program Request 03-2013 No

 

Publications

Name

Title

Version

Publication 1-TEB Understanding the Tax Exempt Bonds Examination Process 07-2011
Publication 3755 Tax Exempt Bonds-Filing Requirements 05-2001
Publication 4077 Tax-Exempt Bonds for 501(c)(3) Charitable Organizations / Compliance Guide

09-2005

Publication 4078 Tax-Exempt Private Activity Bonds / Compliance Guide 

09-2005

Publication 4079

Tax-Exempt Governmental Bonds / Compliance Guide

09-2005

Publication 5005 Your Responsibilities as a Conduit Issuer of Tax-Exempt Bonds

04-2012

Publication 5091 Voluntary Compliance for Tax-Exempt and Tax-Credit Bonds 06-2013
Page Last Reviewed or Updated: 26-Mar-2014

The Income Taxes Free

Income taxes free 14. Income taxes free   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Income taxes free Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Income taxes free Failing to keep adequate records. Income taxes free Failing to file returns. Income taxes free Failing to pay taxes. Income taxes free Filing returns late. Income taxes free Filing false or fraudulent returns. Income taxes free Paying taxes late. Income taxes free Failing to make deposits. Income taxes free Depositing taxes late. Income taxes free Making false statements relating to tax. Income taxes free Failing to register. Income taxes free Misrepresenting that tax is excluded from the price of an article. Income taxes free Failure to register. Income taxes free   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Income taxes free Claims. Income taxes free   There are criminal penalties for false or fraudulent claims. Income taxes free In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Income taxes free An excessive amount is the amount claimed that is more than the allowable amount. Income taxes free The penalty is the greater of two times the excessive amount or $10. Income taxes free Trust fund recovery penalty. Income taxes free   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Income taxes free You must pay over these taxes to the U. Income taxes free S. Income taxes free Government. Income taxes free   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Income taxes free Willfully means voluntarily, consciously, and intentionally. Income taxes free The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Income taxes free S. Income taxes free Government. Income taxes free   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Income taxes free If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Income taxes free Paying other expenses of the business instead of paying the taxes is willful behavior. Income taxes free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Income taxes free This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Income taxes free The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Income taxes free Having signature power on the business checking account could be a significant factor in determining responsibility. Income taxes free Prev  Up  Next   Home   More Online Publications