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Irs Extension Form 2012

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Irs Extension Form 2012

Irs extension form 2012 Publication 561 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Irs extension form 2012 Tax questions. Irs extension form 2012 Useful Items - You may want to see: Introduction This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. Irs extension form 2012 It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return. Irs extension form 2012 This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. Irs extension form 2012 See Publication 526, Charitable Contributions, for this information. Irs extension form 2012 Comments and suggestions. Irs extension form 2012   We welcome your comments about this publication and your suggestions for future editions. Irs extension form 2012   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. Irs extension form 2012 NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. Irs extension form 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs extension form 2012   You can email us at *taxforms@irs. Irs extension form 2012 gov. Irs extension form 2012 (The asterisk must be included in the address. Irs extension form 2012 ) Please put “Publications Comment” on the subject line. Irs extension form 2012 Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs extension form 2012 Ordering forms and publications. Irs extension form 2012   Visit www. Irs extension form 2012 irs. Irs extension form 2012 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. Irs extension form 2012 National Distribution Center P. Irs extension form 2012 O. Irs extension form 2012 Box 8903 Bloomington, IL 61702-8903 Tax questions. Irs extension form 2012   If you have a tax question, visit www. Irs extension form 2012 irs. Irs extension form 2012 gov or call 1-800-829-1040. Irs extension form 2012 We cannot answer tax questions sent to either of the above addresses. Irs extension form 2012 Useful Items - You may want to see: Publication 526 Charitable Contributions Form (and Instructions) 8282Donee Information Return 8283Noncash Charitable Contributions 8283-VPayment Voucher for Filing Fee Under Section 170(f)(13) See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms. Irs extension form 2012 Prev  Up  Next   Home   More Online Publications
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Resources for People with Disabilities

Read below to locate information and resources for disabled consumers. You can also visit Disability.gov to find resources in your community.


Organizations that Provide Services to Consumers with Disabilities

The National Council on Disability (NCD) is an independent federal agency that makes recommendations to the President and Congress to improve the quality of life for Americans with disabilities and their families. The NCD works to empower individuals with disabilities and to promote equal opportunity

The National Disability Rights Network (NDRN) provides legally based advocacy services for people with disabilities in the U.S.

The U.S. Department of Education's Office of Special Education and Rehabilitative Services (OSERS) provides training and information to parents of disabled children and to people who work with them.

The U.S. Department of Housing and Urban Development's (HUD) Office of Fair Housing and Equal Opportunity offers resources and answers questions about the housing rights of people with disabilities, and the responsibilities of housing providers and building and design professionals according to the federal law.

National Library Service for the Blind and Physically Handicapped (NLS) administers a free loan service of recorded and Braille books and magazines, music scores in Braille and large print, plus specially designed playback equipment. Service is also extended to eligible American citizens residing abroad. While NLS administers the program, direct service is provided through a national network of cooperating libraries.

Services and Resources for Consumers with Disabilities

Relay Services. Telecommunications relay services link telephone conversations between individuals who use standard voice telephones and those who use text telephones (TTYs). Calls can be made from either type of telephone to the other type through the relay service.

Local Relay Services. States provide relay services for local and long distance calls. Please consult your local telephone directory for information on the use, fees (if any), services, and dialing instructions for that area.

Federal Relay Service. The FRS, a program of the U.S. General Services Administration (GSA), provides access to TTY users who wish to conduct official business nationwide with and within the federal government. The toll-free number is 1-800-377-8642. For more information on relay communications or to obtain a brochure on using the FRS, please call toll-free 1-800-877-0996.

Other Services. Consumers who are deaf or hard of hearing, or who have a speech impairment, and use a TTY may receive operator and directory assistance for calls by calling toll-free 1-800-855-1155. Check the introductory pages of your local telephone directory for additional TTY services.

The Irs Extension Form 2012

Irs extension form 2012 2. Irs extension form 2012   Source of Income Table of Contents Introduction Topics - This chapter discusses: Resident Aliens Nonresident AliensInterest Income Dividends Guarantee of Indebtedness Personal Services Transportation Income Scholarships, Grants, Prizes, and Awards Pensions and Annuities Rents or Royalties Real Property Personal Property Community Income Introduction After you have determined your alien status, you must determine the source of your income. Irs extension form 2012 This chapter will help you determine the source of different types of income you may receive during the tax year. Irs extension form 2012 This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws. Irs extension form 2012 Topics - This chapter discusses: Income source rules, and Community income. Irs extension form 2012 Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U. Irs extension form 2012 S. Irs extension form 2012 citizen. Irs extension form 2012 If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U. Irs extension form 2012 S. Irs extension form 2012 tax return. Irs extension form 2012 You must report these amounts from sources within and outside the United States. Irs extension form 2012 Nonresident Aliens A nonresident alien usually is subject to U. Irs extension form 2012 S. Irs extension form 2012 income tax only on U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 Under limited circumstances, certain foreign source income is subject to U. Irs extension form 2012 S. Irs extension form 2012 tax. Irs extension form 2012 See Foreign Income in chapter 4. Irs extension form 2012 The general rules for determining U. Irs extension form 2012 S. Irs extension form 2012 source income that apply to most nonresident aliens are shown in Table 2-1. Irs extension form 2012 The following discussions cover the general rules as well as the exceptions to these rules. Irs extension form 2012 Not all items of U. Irs extension form 2012 S. Irs extension form 2012 source income are taxable. Irs extension form 2012 See chapter 3. Irs extension form 2012 Interest Income Generally, U. Irs extension form 2012 S. Irs extension form 2012 source interest income includes the following items. Irs extension form 2012 Interest on bonds, notes, or other interest-bearing obligations of U. Irs extension form 2012 S. Irs extension form 2012 residents or domestic corporations. Irs extension form 2012 Interest paid by a domestic or foreign partnership or foreign corporation engaged in a U. Irs extension form 2012 S. Irs extension form 2012 trade or business at any time during the tax year. Irs extension form 2012 Original issue discount. Irs extension form 2012 Interest from a state, the District of Columbia, or the U. Irs extension form 2012 S. Irs extension form 2012 Government. Irs extension form 2012 The place or manner of payment is immaterial in determining the source of the income. Irs extension form 2012 A substitute interest payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as the interest on the transferred security. Irs extension form 2012 Exceptions. Irs extension form 2012   U. Irs extension form 2012 S. Irs extension form 2012 source interest income does not include the following items. Irs extension form 2012 Interest paid by a resident alien or a domestic corporation on obligations issued before August 10, 2010, if for the 3-year period ending with the close of the payer's tax year preceding the interest payment, at least 80% of the payer's total gross income: Is from sources outside the United States, and Is attributable to the active conduct of a trade or business by the individual or corporation in a foreign country or a U. Irs extension form 2012 S. Irs extension form 2012 possession. Irs extension form 2012 However, the interest will be considered U. Irs extension form 2012 S. Irs extension form 2012 source interest income if either of the following apply. Irs extension form 2012 The recipient of the interest is related to the resident alien or domestic corporation. Irs extension form 2012 See section 954(d)(3) for the definition of related person. Irs extension form 2012 The terms of the obligation are significantly modified after August 9, 2010. Irs extension form 2012 Any extension of the term of the obligation is considered a significant modification. Irs extension form 2012 Interest paid by a foreign branch of a domestic corporation or a domestic partnership on deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law if the interest paid or credited can be deducted by the association. Irs extension form 2012 Interest on deposits with a foreign branch of a domestic corporation or domestic partnership, but only if the branch is in the commercial banking business. Irs extension form 2012 Dividends In most cases, dividend income received from domestic corporations is U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 Dividend income from foreign corporations is usually foreign source income. Irs extension form 2012 Exceptions to both of these rules are discussed below. Irs extension form 2012 A substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as a distribution on the transferred security. Irs extension form 2012 Dividend equivalent payments. Irs extension form 2012   U. Irs extension form 2012 S. Irs extension form 2012 source dividends also include all dividend equivalent payments. Irs extension form 2012 Dividend equivalent payments include substitute dividends, payments made pursuant to a specified notional principal contract, and all similar payments that, directly or indirectly, are contingent on or determined by reference to, the payment of a dividend from U. Irs extension form 2012 S. Irs extension form 2012 sources. Irs extension form 2012    The Internal Revenue Service has issued final regulations that would affect the treatment of dividend equivalent payments and specified notional principal contracts. Irs extension form 2012 You can view this regulation at www. Irs extension form 2012 irs. Irs extension form 2012 gov/irb/2013-52_IRB/ar08. Irs extension form 2012 html. Irs extension form 2012 First exception. Irs extension form 2012   Dividends received from a domestic corporation are not U. Irs extension form 2012 S. Irs extension form 2012 source income if the corporation elects to take the American Samoa economic development credit. Irs extension form 2012 Second exception. Irs extension form 2012   Part of the dividends received from a foreign corporation is U. Irs extension form 2012 S. Irs extension form 2012 source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or business in the United States. Irs extension form 2012 If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. Irs extension form 2012 Determine the part that is U. Irs extension form 2012 S. Irs extension form 2012 source income by multiplying the dividend by the following fraction. Irs extension form 2012   Foreign corporation's gross income connected with a U. Irs extension form 2012 S. Irs extension form 2012 trade or business for the 3-year period     Foreign corporation's gross income from all sources for that period   Guarantee of Indebtedness Certain amounts received directly or indirectly, for the provision of a guarantee of indebtedness issued after September 27, 2010, are U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 They must be paid by a noncorporate resident or U. Irs extension form 2012 S. Irs extension form 2012 corporation or by any foreign person if the amounts are effectively connected with the conduct of a U. Irs extension form 2012 S. Irs extension form 2012 trade or business. Irs extension form 2012 For more information, see Internal Revenue Code sections 861(a)(9) and 862(a)(9). Irs extension form 2012 Personal Services All wages and any other compensation for services performed in the United States are considered to be from sources in the United States. Irs extension form 2012 The only exceptions to this rule are discussed in chapter 3 under Employees of foreign persons, organizations, or offices, and under Crew members. Irs extension form 2012 If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation. Irs extension form 2012 Compensation (other than certain fringe benefits) is sourced on a time basis. Irs extension form 2012 Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Irs extension form 2012 Or, you may be permitted to use an alternative basis to determine the source of compensation. Irs extension form 2012 See Alternative Basis , later. Irs extension form 2012 Multi-level marketing. Irs extension form 2012   Certain companies sell products through a multi-level marketing arrangement, such that an upper-tier distributor, who has sponsored a lower-tier distributor, is entitled to a payment from the company based on certain activities of that lower-tier distributor. Irs extension form 2012 Generally, depending on the facts, payments from such multi-level marketing companies to independent (non-employee) distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have sponsored (lower-tier distributors) constitute income for the performance of personal services in recruiting, training, and supporting the lower-tier distributors. Irs extension form 2012 The source of such income is generally based on where the services of the upper-tier distributor are performed, and may, depending on the facts, be considered multi-year compensation, with the source of income determined over the period to which such compensation is attributable. Irs extension form 2012 Self-employed individuals. Irs extension form 2012   If you are self-employed, you determine the source of compensation for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Irs extension form 2012 In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Irs extension form 2012 Time Basis Use a time basis to figure your U. Irs extension form 2012 S. Irs extension form 2012 source compensation (other than the fringe benefits discussed later). Irs extension form 2012 Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed services in the United States during the year     Total number of days you performed services during the year   You can use a unit of time less than a day in the above fraction, if appropriate. Irs extension form 2012 The time period for which the compensation is made does not have to be a year. Irs extension form 2012 Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Irs extension form 2012 Example 1. Irs extension form 2012 Christina Brooks, a resident of the Netherlands, worked 240 days for a U. Irs extension form 2012 S. Irs extension form 2012 company during the tax year. Irs extension form 2012 She received $80,000 in compensation. Irs extension form 2012 None of it was for fringe benefits. Irs extension form 2012 Christina performed services in the United States for 60 days and performed services in the Netherlands for 180 days. Irs extension form 2012 Using the time basis for determining the source of compensation, $20,000 ($80,000 × 60/240) is her U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 Example 2. Irs extension form 2012 Rob Waters, a resident of South Africa, is employed by a corporation. Irs extension form 2012 His annual salary is $100,000. Irs extension form 2012 None of it is for fringe benefits. Irs extension form 2012 During the first quarter of the year he worked entirely within the United States. Irs extension form 2012 On April 1, Rob was transferred to Singapore for the remainder of the year. Irs extension form 2012 Rob is able to establish that the first quarter of the year and the last 3 quarters of the year are two separate, distinct, and continuous periods of time. Irs extension form 2012 Accordingly, $25,000 of Rob's annual salary is attributable to the first quarter of the year (. Irs extension form 2012 25 × $100,000). Irs extension form 2012 All of it is U. Irs extension form 2012 S. Irs extension form 2012 source income because he worked entirely within the United States during that quarter. Irs extension form 2012 The remaining $75,000 is attributable to the last three quarters of the year. Irs extension form 2012 During those quarters, he worked 150 days in Singapore and 30 days in the United States. Irs extension form 2012 His periodic performance of services in the United States did not result in distinct, separate, and continuous periods of time. Irs extension form 2012 Of this $75,000, $12,500 ($75,000 × 30/180) is U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 Multi-year compensation. Irs extension form 2012   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Irs extension form 2012 Multi-year compensation is compensation that is included in your income in one tax year but that is attributable to a period that includes two or more tax years. Irs extension form 2012   You determine the period to which the compensation is attributable based on the facts and circumstances of your case. Irs extension form 2012 For example, an amount of compensation that specifically relates to a period of time that includes several calendar years is attributable to the entire multi-year period. Irs extension form 2012   The amount of compensation treated as from U. Irs extension form 2012 S. Irs extension form 2012 sources is figured by multiplying the total multi-year compensation by a fraction. Irs extension form 2012 The numerator of the fraction is the number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in the United States in connection with the project. Irs extension form 2012 The denominator of the fraction is the total number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in connection with the project. Irs extension form 2012 Geographical Basis Compensation you receive as an employee in the form of the following fringe benefits is sourced on a geographical basis. Irs extension form 2012 Housing. Irs extension form 2012 Education. Irs extension form 2012 Local transportation. Irs extension form 2012 Tax reimbursement. Irs extension form 2012 Hazardous or hardship duty pay as defined in Regulations section 1. Irs extension form 2012 861-4(b)(2)(ii)(D)(5). Irs extension form 2012 Moving expense reimbursement. Irs extension form 2012 The amount of fringe benefits must be reasonable and you must substantiate them by adequate records or by sufficient evidence. Irs extension form 2012 Principal place of work. Irs extension form 2012   The above fringe benefits, except for tax reimbursement and hazardous or hardship duty pay, are sourced based on your principal place of work. Irs extension form 2012 Your principal place of work is usually the place where you spend most of your working time. Irs extension form 2012 This could be your office, plant, store, shop, or other location. Irs extension form 2012 If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Irs extension form 2012   If you have more than one job at any time, your main job location depends on the facts in each case. Irs extension form 2012 The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Irs extension form 2012 Housing. Irs extension form 2012   The source of a housing fringe benefit is determined based on the location of your principal place of work. Irs extension form 2012 A housing fringe benefit includes payments to you or on your behalf (and your family's if your family resides with you) only for the following. Irs extension form 2012 Rent. Irs extension form 2012 Utilities (except telephone charges). Irs extension form 2012 Real and personal property insurance. Irs extension form 2012 Occupancy taxes not deductible under section 164 or 216(a). Irs extension form 2012 Nonrefundable fees for securing a leasehold. Irs extension form 2012 Rental of furniture and accessories. Irs extension form 2012 Household repairs. Irs extension form 2012 Residential parking. Irs extension form 2012 Fair rental value of housing provided in kind by your employer. Irs extension form 2012   A housing fringe benefit does not include: Deductible interest and taxes (including deductible interest and taxes of a tenant-stockholder in a cooperative housing corporation), The cost of buying property, including principal payments on a mortgage, The cost of domestic labor (maids, gardeners, etc. Irs extension form 2012 ), Pay television subscriptions, Improvements and other expenses that increase the value or appreciably prolong the life of property, Purchased furniture or accessories, Depreciation or amortization of property or improvements, The value of meals or lodging that you exclude from gross income, or The value of meals or lodging that you deduct as moving expenses. Irs extension form 2012 Education. Irs extension form 2012   The source of an education fringe benefit for the education expenses of your dependents is determined based on the location of your principal place of work. Irs extension form 2012 An education fringe benefit includes payments only for the following expenses for education at an elementary or secondary school. Irs extension form 2012 Tuition, fees, academic tutoring, special needs services for a special needs student, books, supplies, and other equipment. Irs extension form 2012 Room and board and uniforms that are required or provided by the school in connection with enrollment or attendance. Irs extension form 2012 Local transportation. Irs extension form 2012   The source of a local transportation fringe benefit is determined based on the location of your principal place of work. Irs extension form 2012 Your local transportation fringe benefit is the amount that you receive as compensation for local transportation for you or your spouse or dependents at the location of your principal place of work. Irs extension form 2012 The amount treated as a local transportation fringe benefit is limited to actual expenses incurred for local transportation and the fair rental value of any employer-provided vehicle used predominantly by you, your spouse, or your dependents for local transportation. Irs extension form 2012 Actual expenses do not include the cost (including interest) of any vehicle purchased by you or on your behalf. Irs extension form 2012 Tax reimbursement. Irs extension form 2012   The source of a tax reimbursement fringe benefit is determined based on the location of the jurisdiction that imposed the tax for which you are reimbursed. Irs extension form 2012 Moving expense reimbursement. Irs extension form 2012   The source of a moving expense reimbursement is generally based on the location of your new principal place of work. Irs extension form 2012 However, the source is determined based on the location of your former principal place of work if you provide sufficient evidence that such determination of source is more appropriate under the facts and circumstances of your case. Irs extension form 2012 Sufficient evidence generally requires an agreement between you and your employer, or a written statement of company policy, which is reduced to writing before the move and which is entered into or established to induce you or other employees to move to another country. Irs extension form 2012 The written statement or agreement must state that your employer will reimburse you for moving expenses that you incur to return to your former principal place of work regardless of whether you continue to work for your employer after returning to that location. Irs extension form 2012 It may contain certain conditions upon which the right to reimbursement is determined as long as those conditions set forth standards that are definitely ascertainable and can only be fulfilled prior to, or through completion of, your return move to your former principal place of work. Irs extension form 2012 Alternative Basis If you are an employee, you can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your compensation than the time or geographical basis. Irs extension form 2012 If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your compensation. Irs extension form 2012 Also, if your total compensation from all sources is $250,000 or more, check “Yes” to both questions on line K on page 5 of Form 1040NR, and attach a written statement to your tax return that sets forth all of the following. Irs extension form 2012 Your name and social security number (written across the top of the statement). Irs extension form 2012 The specific compensation income, or the specific fringe benefit, for which you are using the alternative basis. Irs extension form 2012 For each item in (2), the alternative basis of allocation of source used. Irs extension form 2012 For each item in (2), a computation showing how the alternative allocation was computed. Irs extension form 2012 A comparison of the dollar amount of the U. Irs extension form 2012 S. Irs extension form 2012 compensation and foreign compensation sourced under both the alternative basis and the time or geographical basis discussed earlier. Irs extension form 2012 Transportation Income Transportation income is income from the use of a vessel or aircraft or for the performance of services directly related to the use of any vessel or aircraft. Irs extension form 2012 This is true whether the vessel or aircraft is owned, hired, or leased. Irs extension form 2012 The term “vessel or aircraft” includes any container used in connection with a vessel or aircraft. Irs extension form 2012 All income from transportation that begins and ends in the United States is treated as derived from sources in the United States. Irs extension form 2012 If the transportation begins or ends in the United States, 50% of the transportation income is treated as derived from sources in the United States. Irs extension form 2012 For transportation income from personal services, 50% of the income is U. Irs extension form 2012 S. Irs extension form 2012 source income if the transportation is between the United States and a U. Irs extension form 2012 S. Irs extension form 2012 possession. Irs extension form 2012 For nonresident aliens, this only applies to income derived from, or in connection with, an aircraft. Irs extension form 2012 For information on how U. Irs extension form 2012 S. Irs extension form 2012 source transportation income is taxed, see chapter 4. Irs extension form 2012 Scholarships, Grants, Prizes, and Awards Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. Irs extension form 2012 However, see Activities to be performed outside the United States , later. Irs extension form 2012 For example, payments for research or study in the United States made by the United States, a noncorporate U. Irs extension form 2012 S. Irs extension form 2012 resident, or a domestic corporation, are from U. Irs extension form 2012 S. Irs extension form 2012 sources. Irs extension form 2012 Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U. Irs extension form 2012 S. Irs extension form 2012 agent. Irs extension form 2012 Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources. Irs extension form 2012 Activities to be performed outside the United States. Irs extension form 2012   Scholarships, fellowship grants, targeted grants, and achievement awards received by nonresident aliens for activities performed, or to be performed, outside the United States are not U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012    These rules do not apply to amounts paid as salary or other compensation for services. Irs extension form 2012 See Personal Services, earlier, for the source rules that apply. Irs extension form 2012 Pensions and Annuities If you receive a pension from a domestic trust for services performed both in and outside the United States, part of the pension payment is from U. Irs extension form 2012 S. Irs extension form 2012 sources. Irs extension form 2012 That part is the amount attributable to earnings of the pension plan and the employer contributions made for services performed in the United States. Irs extension form 2012 This applies whether the distribution is made under a qualified or nonqualified stock bonus, pension, profit-sharing, or annuity plan (whether or not funded). Irs extension form 2012 If you performed services as an employee of the United States, you may receive a distribution from the U. Irs extension form 2012 S. Irs extension form 2012 Government under a plan, such as the Civil Service Retirement System, that is treated as a qualified pension plan. Irs extension form 2012 Your U. Irs extension form 2012 S. Irs extension form 2012 source income is the otherwise taxable amount of the distribution that is attributable to your total U. Irs extension form 2012 S. Irs extension form 2012 Government basic pay other than tax-exempt pay for services performed outside the United States. Irs extension form 2012 Rents or Royalties Your U. Irs extension form 2012 S. Irs extension form 2012 source income includes rent and royalty income received during the tax year from property located in the United States or from any interest in that property. Irs extension form 2012 U. Irs extension form 2012 S. Irs extension form 2012 source income also includes rents or royalties for the use of, or for the privilege of using, in the United States, intangible property such as patents, copyrights, secret processes and formulas, goodwill, trademarks, franchises, and similar property. Irs extension form 2012 Real Property Real property is land and buildings and generally anything built on, growing on, or attached to land. Irs extension form 2012 Gross income from sources in the United States includes gains, profits, and income from the sale or other disposition of real property located in the United States. Irs extension form 2012 Natural resources. Irs extension form 2012   The income from the sale of products of any farm, mine, oil or gas well, other natural deposit, or timber located in the United States and sold in a foreign country, or located in a foreign country and sold in the United States, is partly from sources in the United States. Irs extension form 2012 For information on determining that part, see section 1. Irs extension form 2012 863-1(b) of the regulations. Irs extension form 2012 Table 2-1. Irs extension form 2012 Summary of Source Rules for Income of Nonresident Aliens Item of income Factor determining source Salaries, wages, other compensation Where services performed Business income:   Personal services Where services performed Sale of inventory—purchased Where sold Sale of inventory—produced Allocation Interest Residence of payer Dividends Whether a U. Irs extension form 2012 S. Irs extension form 2012 or foreign corporation* Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Irs extension form 2012 Where property is used Sale of real property Location of property Sale of personal property Seller's tax home (but see Personal Property , later, for exceptions) Pension distributions attributable to contributions Where services were performed that earned the pension Investment earnings on pension contributions Location of pension trust Sale of natural resources Allocation based on fair market value of product at export terminal. Irs extension form 2012 For more information, see section 1. Irs extension form 2012 863-1(b) of the regulations. Irs extension form 2012 *Exceptions include: a) Dividends paid by a U. Irs extension form 2012 S. Irs extension form 2012 corporation are foreign source if the corporation elects the  American Samoa economic development credit. Irs extension form 2012  b) Part of a dividend paid by a foreign corporation is U. Irs extension form 2012 S. Irs extension form 2012 source if at least 25% of the  corporation's gross income is effectively connected with a U. Irs extension form 2012 S. Irs extension form 2012 trade or business for the  3 tax years before the year in which the dividends are declared. Irs extension form 2012 Personal Property Personal property is property, such as machinery, equipment, or furniture, that is not real property. Irs extension form 2012 Gain or loss from the sale or exchange of personal property generally has its source in the United States if you have a tax home in the United States. Irs extension form 2012 If you do not have a tax home in the United States, the gain or loss generally is considered to be from sources outside the United States. Irs extension form 2012 Tax home. Irs extension form 2012   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Irs extension form 2012 Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Irs extension form 2012 If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Irs extension form 2012 If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Irs extension form 2012 Inventory property. Irs extension form 2012   Inventory property is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Irs extension form 2012 Income from the sale of inventory that you purchased is sourced where the property is sold. Irs extension form 2012 Generally, this is where title to the property passes to the buyer. Irs extension form 2012 For example, income from the sale of inventory in the United States is U. Irs extension form 2012 S. Irs extension form 2012 source income, whether you purchased it in the United States or in a foreign country. Irs extension form 2012   Income from the sale of inventory property that you produced in the United States and sold outside the United States (or vice versa) is partly from sources in the United States and partly from sources outside the United States. Irs extension form 2012 For information on making this allocation, see section 1. Irs extension form 2012 863-3 of the regulations. Irs extension form 2012   These rules apply even if your tax home is not in the United States. Irs extension form 2012 Depreciable property. Irs extension form 2012   To determine the source of any gain from the sale of depreciable personal property, you must first figure the part of the gain that is not more than the total depreciation adjustments on the property. Irs extension form 2012 You allocate this part of the gain to sources in the United States based on the ratio of U. Irs extension form 2012 S. Irs extension form 2012 depreciation adjustments to total depreciation adjustments. Irs extension form 2012 The rest of this part of the gain is considered to be from sources outside the United States. Irs extension form 2012   For this purpose, “U. Irs extension form 2012 S. Irs extension form 2012 depreciation adjustments” are the depreciation adjustments to the basis of the property that are allowable in figuring taxable income from U. Irs extension form 2012 S. Irs extension form 2012 sources. Irs extension form 2012 However, if the property is used predominantly in the United States during a tax year, all depreciation deductions allowable for that year are treated as U. Irs extension form 2012 S. Irs extension form 2012 depreciation adjustments. Irs extension form 2012 But there are some exceptions for certain transportation, communications, and other property used internationally. Irs extension form 2012   Gain from the sale of depreciable property that is more than the total depreciation adjustments on the property is sourced as if the property were inventory property, as discussed above. Irs extension form 2012   A loss is sourced in the same way as the depreciation deductions were sourced. Irs extension form 2012 However, if the property was used predominantly in the United States, the entire loss reduces U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012   The basis of property usually means the cost (money plus the fair market value of other property or services) of property you acquire. Irs extension form 2012 Depreciation is an amount deducted to recover the cost or other basis of a trade or business asset. Irs extension form 2012 The amount you can deduct depends on the property's cost, when you began using the property, how long it will take to recover your cost, and which depreciation method you use. Irs extension form 2012 A depreciation deduction is any deduction for depreciation or amortization or any other allowable deduction that treats a capital expenditure as a deductible expense. Irs extension form 2012 Intangible property. Irs extension form 2012   Intangible property includes patents, copyrights, secret processes or formulas, goodwill, trademarks, trade names, or other like property. Irs extension form 2012 The gain from the sale of amortizable or depreciable intangible property, up to the previously allowable amortization or depreciation deductions, is sourced in the same way as the original deductions were sourced. Irs extension form 2012 This is the same as the source rule for gain from the sale of depreciable property. Irs extension form 2012 See Depreciable property , earlier, for details on how to apply this rule. Irs extension form 2012   Gain in excess of the amortization or depreciation deductions is sourced in the country where the property is used if the income from the sale is contingent on the productivity, use, or disposition of that property. Irs extension form 2012 If the income is not contingent on the productivity, use, or disposition of the property, the income is sourced according to your tax home as discussed earlier. Irs extension form 2012 If payments for goodwill do not depend on its productivity, use, or disposition, their source is the country in which the goodwill was generated. Irs extension form 2012 Sales through offices or fixed places of business. Irs extension form 2012   Despite any of the earlier rules, if you do not have a tax home in the United States, but you maintain an office or other fixed place of business in the United States, treat the income from any sale of personal property (including inventory property) that is attributable to that office or place of business as U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 However, this rule does not apply to sales of inventory property for use, disposition, or consumption outside the United States if your office or other fixed place of business outside the United States materially participated in the sale. Irs extension form 2012   If you have a tax home in the United States but maintain an office or other fixed place of business outside the United States, income from sales of personal property, other than inventory, depreciable property, or intangibles, that is attributable to that foreign office or place of business may be treated as U. Irs extension form 2012 S. Irs extension form 2012 source income. Irs extension form 2012 The income is treated as U. Irs extension form 2012 S. Irs extension form 2012 source income if an income tax of less than 10% of the income from the sale is paid to a foreign country. Irs extension form 2012 This rule also applies to losses if the foreign country would have imposed an income tax of less than 10% had the sale resulted in a gain. Irs extension form 2012 Community Income If you are married and you or your spouse is subject to the community property laws of a foreign country, a U. Irs extension form 2012 S. Irs extension form 2012 state, or a U. Irs extension form 2012 S. Irs extension form 2012 possession, you generally must follow those laws to determine the income of yourself and your spouse for U. Irs extension form 2012 S. Irs extension form 2012 tax purposes. Irs extension form 2012 But you must disregard certain community property laws if: Both you and your spouse are nonresident aliens, or One of you is a nonresident alien and the other is a U. Irs extension form 2012 S. Irs extension form 2012 citizen or resident and you do not both choose to be treated as U. Irs extension form 2012 S. Irs extension form 2012 residents as explained in chapter 1. Irs extension form 2012 In these cases, you and your spouse must report community income as explained later. Irs extension form 2012 Earned income. Irs extension form 2012   Earned income of a spouse, other than trade or business income and a partner's distributive share of partnership income, is treated as the income of the spouse whose services produced the income. Irs extension form 2012 That spouse must report all of it on his or her separate return. Irs extension form 2012 Trade or business income. Irs extension form 2012   Trade or business income, other than a partner's distributive share of partnership income, is treated as the income of the spouse carrying on the trade or business. Irs extension form 2012 That spouse must report all of it on his or her separate return. Irs extension form 2012 Partnership income (or loss). Irs extension form 2012   A partner's distributive share of partnership income (or loss) is treated as the income (or loss) of the partner. Irs extension form 2012 The partner must report all of it on his or her separate return. Irs extension form 2012 Separate property income. Irs extension form 2012   Income derived from the separate property of one spouse (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that spouse. Irs extension form 2012 That spouse must report all of it on his or her separate return. Irs extension form 2012 Use the appropriate community property law to determine what is separate property. Irs extension form 2012 Other community income. Irs extension form 2012   All other community income is treated as provided by the applicable community property laws. Irs extension form 2012 Prev  Up  Next   Home   More Online Publications