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Irs vita sites 5. Irs vita sites   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Irs vita sites J-1 visa holders. Irs vita sites Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Irs vita sites The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Irs vita sites Resident aliens should get publications, forms, and instructions for U. Irs vita sites S. Irs vita sites citizens, because the information for filing returns for resident aliens is generally the same as for U. Irs vita sites S. Irs vita sites citizens. Irs vita sites If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Irs vita sites Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Irs vita sites Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Irs vita sites S. Irs vita sites Individual Income Tax Return 1040NR U. Irs vita sites S. Irs vita sites Nonresident Alien Income Tax Return 1040NR-EZ U. Irs vita sites S. Irs vita sites Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Irs vita sites Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Irs vita sites If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs vita sites A calendar year is 12 consecutive months ending on December 31. Irs vita sites 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. Irs vita sites S. Irs vita sites resident for any calendar year, you will be treated as a U. Irs vita sites S. Irs vita sites resident for any part of your fiscal year that falls within that calendar year. Irs vita sites Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Irs vita sites For an individual, this is a social security number (SSN). Irs vita sites If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Irs vita sites An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Irs vita sites You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Irs vita sites S. Irs vita sites trade or business at any time during the year, An alien who has a U. Irs vita sites S. Irs vita sites office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Irs vita sites Social security number (SSN). Irs vita sites   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Irs vita sites S. Irs vita sites employment. Irs vita sites   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Irs vita sites You can also download Form SS-5 from the SSA's website at www. Irs vita sites socialsecurity. Irs vita sites gov/ssnumber/ss5. Irs vita sites htm. Irs vita sites You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Irs vita sites Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Irs vita sites F-1 and M-1 visa holders. Irs vita sites    If you are an F-1 or M-1 student, you must also show your Form I-20. Irs vita sites For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Irs vita sites socialsecurity. Irs vita sites gov/pubs/10181. Irs vita sites html. Irs vita sites J-1 visa holders. Irs vita sites   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Irs vita sites For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Irs vita sites socialsecurity. Irs vita sites gov/pubs/10107. Irs vita sites html. Irs vita sites Individual taxpayer identification number (ITIN). Irs vita sites   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Irs vita sites For details on how to do so, see Form W-7 and its instructions. Irs vita sites Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Irs vita sites If you already have an ITIN, enter it wherever an SSN is required on your tax return. Irs vita sites   An ITIN is for tax use only. Irs vita sites It does not entitle you to social security benefits or change your employment or immigration status under U. Irs vita sites S. Irs vita sites law. Irs vita sites   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Irs vita sites Employer identification number (EIN). Irs vita sites   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Irs vita sites To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Irs vita sites Filing Status The amount of your tax depends on your filing status. Irs vita sites Your filing status is important in determining whether you can take certain deductions and credits. Irs vita sites The rules for determining your filing status are different for resident aliens and nonresident aliens. Irs vita sites Resident Aliens Resident aliens can use the same filing statuses available to U. Irs vita sites S. Irs vita sites citizens. Irs vita sites See your form instructions or Publication 501 for more information on filing status. Irs vita sites Married filing jointly. Irs vita sites   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Irs vita sites Qualifying widow(er). Irs vita sites   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Irs vita sites This applies only if you could have filed a joint return with your spouse for the year your spouse died. Irs vita sites Head of household. Irs vita sites   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Irs vita sites You must be a resident alien for the entire tax year. Irs vita sites   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Irs vita sites Note. Irs vita sites   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Irs vita sites In that case, you will not be entitled to the credit. Irs vita sites See Publication 596 for more information. Irs vita sites Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Irs vita sites If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Irs vita sites Married nonresident alien. Irs vita sites   Married nonresident aliens who are not married to U. Irs vita sites S. Irs vita sites citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites Exceptions. Irs vita sites   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Irs vita sites However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Irs vita sites S. Irs vita sites national. Irs vita sites See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Irs vita sites U. Irs vita sites S. Irs vita sites national is defined later in this section under Qualifying widow(er) . Irs vita sites   A nonresident alien generally cannot file as married filing jointly. Irs vita sites However, a nonresident alien who is married to a U. Irs vita sites S. Irs vita sites citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Irs vita sites For information on these choices, see chapter 1. Irs vita sites If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Irs vita sites Qualifying widow(er). Irs vita sites   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Irs vita sites You were a resident of Canada, Mexico, or South Korea, or a U. Irs vita sites S. Irs vita sites national (defined later). Irs vita sites Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Irs vita sites You have a dependent child living with you. Irs vita sites See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Irs vita sites   A U. Irs vita sites S. Irs vita sites national is an individual who, although not a U. Irs vita sites S. Irs vita sites citizen, owes his or her allegiance to the United States. Irs vita sites U. Irs vita sites S. Irs vita sites nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs vita sites S. Irs vita sites nationals instead of U. Irs vita sites S. Irs vita sites citizens. Irs vita sites Head of household. Irs vita sites   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Irs vita sites However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Irs vita sites S. Irs vita sites citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Irs vita sites Note. Irs vita sites   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Irs vita sites In that case, your spouse will not be entitled to the credit. Irs vita sites See Publication 596 for more information. Irs vita sites Estates and trusts. Irs vita sites   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites Special rules for aliens from certain U. Irs vita sites S. Irs vita sites possessions. Irs vita sites   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Irs vita sites Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Irs vita sites For resident aliens, this includes income from sources both within and outside the United States. Irs vita sites For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Irs vita sites S. Irs vita sites sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Irs vita sites Deductions Resident and nonresident aliens can claim similar deductions on their U. Irs vita sites S. Irs vita sites tax returns. Irs vita sites However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites Resident Aliens You can claim the same deductions allowed to U. Irs vita sites S. Irs vita sites citizens if you are a resident alien for the entire tax year. Irs vita sites While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Irs vita sites You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Irs vita sites Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Irs vita sites You generally cannot claim deductions related to income that is not connected with your U. Irs vita sites S. Irs vita sites business activities. Irs vita sites Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Irs vita sites Ordinary and necessary business expenses. Irs vita sites   You can deduct all ordinary and necessary expenses in the operation of your U. Irs vita sites S. Irs vita sites trade or business to the extent they relate to income effectively connected with that trade or business. Irs vita sites The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Irs vita sites For information about other business expenses, see Publication 535. Irs vita sites Losses. Irs vita sites   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Irs vita sites to the extent that they relate to income that is effectively connected with a trade or business in the United States. Irs vita sites Educator expenses. Irs vita sites   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Irs vita sites For more information, see your tax form instructions. Irs vita sites Individual retirement arrangement (IRA). Irs vita sites   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Irs vita sites But you must have taxable compensation effectively connected with a U. Irs vita sites S. Irs vita sites trade or business to do so. Irs vita sites A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Irs vita sites If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Irs vita sites ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Irs vita sites But you can still make contributions to a traditional IRA even if you cannot deduct them. Irs vita sites If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Irs vita sites   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Irs vita sites Moving expenses. Irs vita sites   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Irs vita sites You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Irs vita sites Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Irs vita sites If you had no former job location, the new job location must be at least 50 miles from your former home. Irs vita sites   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Irs vita sites   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Irs vita sites   For more information on the moving expense deduction, see Publication 521. Irs vita sites Reimbursements. Irs vita sites   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Irs vita sites You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Irs vita sites For more information, see Publication 521. Irs vita sites Moving expense or travel expense. Irs vita sites   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Irs vita sites Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Irs vita sites Self-employed SEP, SIMPLE, and qualified retirement plans. Irs vita sites   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Irs vita sites To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Irs vita sites Penalty on early withdrawal of savings. Irs vita sites   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Irs vita sites Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Irs vita sites However, if the interest income is effectively connected with your U. Irs vita sites S. Irs vita sites trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Irs vita sites Student loan interest expense. Irs vita sites   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Irs vita sites Generally, you can claim the deduction if all the following requirements are met. Irs vita sites Your filing status is any filing status except married filing separately. Irs vita sites Your modified adjusted gross income is less than $75,000. Irs vita sites No one else is claiming an exemption for you on his or her 2013 tax return. Irs vita sites You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Irs vita sites The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Irs vita sites The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Irs vita sites The person for whom the expenses were paid or incurred was an eligible student. Irs vita sites Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Irs vita sites For more information, see Publication 970, Tax Benefits for Education. Irs vita sites Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs vita sites S. Irs vita sites citizens. Irs vita sites However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs vita sites S. Irs vita sites tax return. Irs vita sites Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Irs vita sites S. Irs vita sites citizens. Irs vita sites You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Irs vita sites S. Irs vita sites tax purposes and was not the dependent of another taxpayer. Irs vita sites You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Irs vita sites You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Irs vita sites S. Irs vita sites citizens. Irs vita sites The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Irs vita sites Get Publication 501 for more information. Irs vita sites Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Irs vita sites See Identification Number, earlier. Irs vita sites Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Irs vita sites You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Irs vita sites Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Irs vita sites See Identification Number, earlier. Irs vita sites Residents of Mexico or Canada or U. Irs vita sites S. Irs vita sites nationals. Irs vita sites   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Irs vita sites S. Irs vita sites tax purposes and cannot be claimed as the dependent on another U. Irs vita sites S. Irs vita sites taxpayer's return. Irs vita sites In addition, you can claim exemptions for your dependents who meet certain tests. Irs vita sites Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Irs vita sites S. Irs vita sites citizens to determine who is a dependent and for which dependents exemptions can be claimed. Irs vita sites See Publication 501 for these rules. Irs vita sites For purposes of these rules, dependents who are U. Irs vita sites S. Irs vita sites nationals meet the citizenship test discussed in Publication 501. Irs vita sites Residents of South Korea. Irs vita sites   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Irs vita sites The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Irs vita sites S. Irs vita sites source gross income effectively connected with a U. Irs vita sites S. Irs vita sites trade or business for the tax year to the alien's entire income from all sources during the tax year. Irs vita sites Example. Irs vita sites Mr. Irs vita sites Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Irs vita sites During the tax year he receives U. Irs vita sites S. Irs vita sites compensation of $18,000. Irs vita sites He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites Thus, his total income for the year is $24,000. Irs vita sites Mr. Irs vita sites Park meets all requirements for claiming exemptions for his spouse and two children. Irs vita sites The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Irs vita sites   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Irs vita sites   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Irs vita sites S. Irs vita sites taxpayer's return. Irs vita sites   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Irs vita sites S. Irs vita sites citizens. Irs vita sites See Publication 501 for these rules. Irs vita sites   List your spouse and dependents on line 7c of Form 1040NR. Irs vita sites Enter the total on the appropriate line to the right of line 7c. Irs vita sites Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs vita sites However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites Resident Aliens You can claim the same itemized deductions as U. Irs vita sites S. Irs vita sites citizens, using Schedule A of Form 1040. Irs vita sites These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Irs vita sites If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Irs vita sites For further information, see Form 1040 and instructions. Irs vita sites Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites These deductions include state and local income taxes, charitable contributions to U. Irs vita sites S. Irs vita sites organizations, casualty and theft losses, and miscellaneous deductions. Irs vita sites Use Schedule A of Form 1040NR to claim itemized deductions. Irs vita sites If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Irs vita sites If you are claiming any other itemized deduction, you must file Form 1040NR. Irs vita sites Standard deduction. Irs vita sites   Nonresident aliens cannot claim the standard deduction. Irs vita sites However, see Students and business apprentices from India , next. Irs vita sites Students and business apprentices from India. Irs vita sites   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Irs vita sites You can claim the standard deduction provided you do not claim itemized deductions. Irs vita sites   Use Worksheet 5-1 to figure your standard deduction. Irs vita sites If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Irs vita sites State and local income taxes. Irs vita sites   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Irs vita sites If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Irs vita sites Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Irs vita sites See Recoveries in Publication 525 for details on how to figure the amount to include in income. Irs vita sites Charitable contributions. Irs vita sites   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Irs vita sites Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Irs vita sites Certain organizations that promote national or international amateur sports competition are also qualified organizations. Irs vita sites Foreign organizations. Irs vita sites   Contributions made directly to a foreign organization are not deductible. Irs vita sites However, you can deduct contributions to a U. Irs vita sites S. Irs vita sites organization that transfers funds to a charitable foreign organization if the U. Irs vita sites S. Irs vita sites organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Irs vita sites S. Irs vita sites organization. Irs vita sites   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Irs vita sites Worksheet 5-1. Irs vita sites 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Irs vita sites If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Irs vita sites You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Irs vita sites 1 Enter the amount shown below for your filing status. Irs vita sites           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Irs vita sites           2 Can you be claimed as a dependent on someone else's U. Irs vita sites S. Irs vita sites income tax return?  No. Irs vita sites Enter the amount from line 1 on line 4. Irs vita sites Skip line 3 and go to line 5. Irs vita sites   Yes. Irs vita sites Go to line 3. Irs vita sites         3 Is your earned income* more than $650?           Yes. Irs vita sites Add $350 to your earned income. Irs vita sites Enter the total. Irs vita sites           No. Irs vita sites Enter $1,000 3. Irs vita sites       4 Enter the smaller of line 1 or line 3 4. Irs vita sites   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Irs vita sites If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Irs vita sites Otherwise, enter -0- 5. Irs vita sites   6 Add lines 4 and 5. Irs vita sites Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Irs vita sites Print “Standard Deduction Allowed Under U. Irs vita sites S. Irs vita sites –India Income Tax Treaty” in the space to the left of these lines. Irs vita sites This is your standard deduction for 2013. Irs vita sites 6. Irs vita sites   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Irs vita sites It also includes any amount received as a scholarship that you must include in your income. Irs vita sites Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Irs vita sites Contributions from which you benefit. Irs vita sites   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Irs vita sites   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Irs vita sites For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Irs vita sites Cash contributions. Irs vita sites   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Irs vita sites The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Irs vita sites   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Irs vita sites If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Irs vita sites Noncash contributions. Irs vita sites   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Irs vita sites See Publication 526 for details. Irs vita sites For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Irs vita sites If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Irs vita sites If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Irs vita sites If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Irs vita sites You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Irs vita sites See Form 8283 and its instructions for details. Irs vita sites Contributions of appreciated property. Irs vita sites   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Irs vita sites However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Irs vita sites Your basis in the property is generally what you paid for it. Irs vita sites If you need more information about basis, get Publication 551, Basis of Assets. Irs vita sites   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Irs vita sites For information about these rules, see Publication 526. Irs vita sites Limit. Irs vita sites   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Irs vita sites For a discussion of limits on charitable contributions and other information, get Publication 526. Irs vita sites Casualty and theft losses. Irs vita sites   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites The property can be personal use property or income-producing property not connected with a U. Irs vita sites S. Irs vita sites trade or business. Irs vita sites The property must be located in the United States at the time of the casualty or theft. Irs vita sites You can deduct theft losses only in the year in which you discover the loss. Irs vita sites   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Irs vita sites The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Irs vita sites   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Irs vita sites If you do not, you cannot deduct this loss as a casualty or theft loss. Irs vita sites   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Irs vita sites Losses from personal use property. Irs vita sites    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Irs vita sites You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Irs vita sites Losses from income-producing property. Irs vita sites   These losses are not subject to the limitations that apply to personal use property. Irs vita sites Use Section B of Form 4684 to figure your deduction for these losses. Irs vita sites Job expenses and other miscellaneous deductions. Irs vita sites   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Irs vita sites Generally, the allowable deductions must be related to effectively connected income. Irs vita sites Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Irs vita sites   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Irs vita sites For more information on miscellaneous deductions, see the instructions for Form 1040NR. Irs vita sites Travel expenses. Irs vita sites   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Irs vita sites Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Irs vita sites You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Irs vita sites   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Irs vita sites You cannot deduct travel expenses for other members of your family or party. Irs vita sites Deductible travel expenses. Irs vita sites   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Irs vita sites , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Irs vita sites You generally can deduct only 50% of unreimbursed meal expenses. Irs vita sites The standard meal allowance rates for high-cost areas are available at www. Irs vita sites gsa. Irs vita sites gov/perdiem. Irs vita sites The rates for other areas are in Publication 463. Irs vita sites   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Irs vita sites Expenses allocable to U. Irs vita sites S. Irs vita sites tax-exempt income. Irs vita sites   You cannot deduct an expense, or part of an expense, that is allocable to U. Irs vita sites S. Irs vita sites tax-exempt income, including income exempt by tax treaty. Irs vita sites Example. Irs vita sites Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Irs vita sites S. Irs vita sites company. Irs vita sites During her stay in the United States, she received a salary of $8,000 from her Polish employer. Irs vita sites She received no other U. Irs vita sites S. Irs vita sites source income. Irs vita sites She spent $3,000 on travel expenses, of which $1,000 were for meals. Irs vita sites None of these expenses were reimbursed. Irs vita sites Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Irs vita sites S. Irs vita sites income tax. Irs vita sites In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Irs vita sites She must reduce the remaining $2,500 of travel expenses by 62. Irs vita sites 5% ($1,563) because 62. Irs vita sites 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Irs vita sites She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Irs vita sites She completes the remaining lines according to the instructions for Schedule A. Irs vita sites More information. Irs vita sites   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Irs vita sites Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Irs vita sites Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Irs vita sites S. Irs vita sites citizens. Irs vita sites The following items are some of the credits you may be able to claim. Irs vita sites Foreign tax credit. Irs vita sites   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Irs vita sites You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Irs vita sites To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Irs vita sites   For more information, get Publication 514, Foreign Tax Credit for Individuals. Irs vita sites Child and dependent care credit. Irs vita sites   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Irs vita sites Generally, you must be able to claim an exemption for your dependent. Irs vita sites   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Irs vita sites Credit for the elderly or the disabled. Irs vita sites   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Irs vita sites For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Irs vita sites Education credits. Irs vita sites   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Irs vita sites There are two education credits: the American Opportunity Credit and the lifetime learning credit. Irs vita sites You cannot claim these credits if you are married filing separately. Irs vita sites Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Irs vita sites For more information, see Publication 970. Irs vita sites Retirement savings contributions credit. Irs vita sites   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. Irs vita sites You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Irs vita sites Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Irs vita sites For more information, see Publication 590. Irs vita sites Child tax credit. Irs vita sites   You may be able to take this credit if you have a qualifying child. Irs vita sites   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs vita sites 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). Irs vita sites Is a U. Irs vita sites S. Irs vita sites citizen, a U. Irs vita sites S. Irs vita sites national, or a resident alien. Irs vita sites Did not provide over half of his or her own support for 2013. Irs vita sites Lived with you more than half of 2013. Irs vita sites Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs vita sites Is claimed as a dependent on your return. Irs vita sites An adopted child is always treated as your own child. Irs vita sites An adopted child includes a child lawfully placed with you for legal adoption. Irs vita sites   See your form instructions for additional details. Irs vita sites Adoption credit. Irs vita sites   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs vita sites This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs vita sites To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Irs vita sites Earned income credit. Irs vita sites   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Irs vita sites If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Irs vita sites If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Irs vita sites If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Irs vita sites You cannot claim the earned income credit if your filing status is married filing separately. Irs vita sites    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Irs vita sites You cannot claim the credit using an ITIN. Irs vita sites If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Irs vita sites An example of a federally funded benefit is Medicaid. Irs vita sites If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Irs vita sites S. Irs vita sites citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Irs vita sites Other information. Irs vita sites   There are other eligibility rules that are not discussed here. Irs vita sites For more information, get Publication 596, Earned Income Credit. Irs vita sites Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Irs vita sites You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs vita sites Credits Credits are allowed only if you receive effectively connected income. Irs vita sites You may be able to claim some of the following credits. Irs vita sites Foreign tax credit. Irs vita sites   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Irs vita sites S. Irs vita sites possession on that income. Irs vita sites   If you do not have foreign source income effectively connected with a U. Irs vita sites S. Irs vita sites trade or business, you cannot claim credits against your U. Irs vita sites S. Irs vita sites tax for taxes paid or accrued to a foreign country or U. Irs vita sites S. Irs vita sites possession. Irs vita sites   You cannot take any credit for taxes imposed by a foreign country or U. Irs vita sites S. Irs vita sites possession on your U. Irs vita sites S. Irs vita sites source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Irs vita sites   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Irs vita sites See Publication 514 for more information. Irs vita sites Child and dependent care credit. Irs vita sites   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. Irs vita sites Generally, you must be able to claim an exemption for your dependent. Irs vita sites   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Irs vita sites S. Irs vita sites citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Irs vita sites   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Irs vita sites Earned income generally means wages, salaries, and professional fees for personal services performed. Irs vita sites   For more information, get Publication 503. Irs vita sites Education credits. Irs vita sites   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs vita sites However, if you are married and choose to file a joint return with a U. Irs vita sites S. Irs vita sites citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Irs vita sites Retirement savings contributions credit. Irs vita sites   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. Irs vita sites 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. Irs vita sites Use Form 8880 to figure the credit. Irs vita sites For more information, see Publication 590. Irs vita sites Child tax credit. Irs vita sites   You may be able to take this credit if you have a qualifying child. Irs vita sites   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs vita sites 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). Irs vita sites Is a U. Irs vita sites S. Irs vita sites citizen, a U. Irs vita sites S. Irs vita sites national, or a resident alien. Irs vita sites Did not provide over half of his or her own support for 2013. Irs vita sites Lived with you more than half of 2013. Irs vita sites Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs vita sites Is claimed as a dependent on your return. Irs vita sites An adopted child is always treated as your own child. Irs vita sites An adopted child includes a child lawfully placed with you for legal adoption. Irs vita sites   See your form instructions for additional details. Irs vita sites Adoption credit. Irs vita sites   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs vita sites This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs vita sites To claim the adoption credit, file Form 8839 with your Form 1040NR. Irs vita sites   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Irs vita sites S. Irs vita sites 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). Irs vita sites Credit for prior year minimum tax. Irs vita sites   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Irs vita sites Earned income credit. Irs vita sites   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Irs vita sites However, if you are married and choose to file a joint return with a U. Irs vita sites S. Irs vita sites citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Irs vita sites    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Irs vita sites You cannot claim the credit using an ITIN. Irs vita sites If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Irs vita sites An example of a federally funded benefit is Medicaid. Irs vita sites If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Irs vita sites S. Irs vita sites citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Irs vita sites   See Publication 596 for more information on the credit. Irs vita sites Tax Withheld You can claim the tax withheld during the year as a payment against your U. Irs vita sites S. Irs vita sites tax. Irs vita sites You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Irs vita sites The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Irs vita sites Withholding from wages. Irs vita sites   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Irs vita sites S. Irs vita sites income tax liability for the same year. Irs vita sites You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Irs vita sites Excess social security tax withheld. Irs vita sites   If you have two or more employers, you may be able to claim a credit against your U. Irs vita sites S. Irs vita sites income tax liability for social security tax withheld in excess of the maximum required. Irs vita sites See Social Security and Medicare Taxes in chapter 8 for more information. Irs vita sites Additional Medicare Tax. Irs vita sites   Your employer is responsible for withholding the 0. Irs vita sites 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Irs vita sites If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. Irs vita sites Tax paid on undistributed long-term capital gains. Irs vita sites   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Irs vita sites You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Irs vita sites Tax withheld at the source. Irs vita sites   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Irs vita sites Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Irs vita sites Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Irs vita sites Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Irs vita sites Tax withheld on partnership income. Irs vita sites   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Irs vita sites The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Irs vita sites A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Irs vita sites In this case, the partnership will give you a statement on Form 1042-S. Irs vita sites Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Irs vita sites Claiming tax withheld on your return. Irs vita sites   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Irs vita sites The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Irs vita sites Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Irs vita sites You should file Form 1040 and report all income from sources both in and outside the United States. Irs vita sites However, you can exclude the income discussed in the following paragraphs. Irs vita sites For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Irs vita sites For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Irs vita sites There are also limits on what deductions and credits are allowed. Irs vita sites See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Irs vita sites Residents of Puerto Rico. Irs vita sites   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Irs vita sites   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Irs vita sites You must also make your first payment of estimated tax by June 15. Irs vita sites You cannot file a joint income tax return or make joint payments of estimated tax. Irs vita sites However, if you are married to a U. Irs vita sites S. Irs vita sites citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Irs vita sites   If you earn wages subject to withholding, your U. Irs vita sites S. Irs vita sites income tax return is due by April 15. Irs vita sites Your first payment of estimated tax is also due by April 15. Irs vita sites For information on withholding and estimated tax, see chapter 8 . Irs vita sites Residents of American Samoa. Irs vita sites   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Irs vita sites S. Irs vita sites government or any of its agencies). Irs vita sites An employee of the American Samoan government is not considered an employee of the U. Irs vita sites S. Irs vita sites government or any of its agencies for purposes of the exclusion. Irs vita sites For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Irs vita sites S. Irs vita sites Possessions. Irs vita sites Prev  Up  Next   Home   More Online Publications
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The Irs Vita Sites

Irs vita sites Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Irs vita sites SIMPLE plans. Irs vita sites Qualified plans. Irs vita sites Ordering forms and publications. Irs vita sites Tax questions. Irs vita sites Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Irs vita sites irs. Irs vita sites gov/pub560. Irs vita sites What's New Compensation limit increased for 2013 and 2014. Irs vita sites  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Irs vita sites This limit increases to $260,000 for 2014. Irs vita sites Elective deferral limit for 2013 and 2014. Irs vita sites  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Irs vita sites These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Irs vita sites Defined contribution limit increased for 2013 and 2014. Irs vita sites  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Irs vita sites This limit increases to $52,000 for 2014. Irs vita sites SIMPLE plan salary reduction contribution limit for 2013 and 2014. Irs vita sites  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Irs vita sites Catch-up contribution limit remains unchanged for 2013 and 2014. Irs vita sites  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Irs vita sites The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Irs vita sites The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Irs vita sites The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Irs vita sites The catch-up contribution limit. Irs vita sites The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Irs vita sites See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Irs vita sites All section references are to the Internal Revenue Code, unless otherwise stated. Irs vita sites Reminders In-plan Roth rollovers. Irs vita sites  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Irs vita sites An in-plan Roth rollover is not treated as a distribution for most purposes. Irs vita sites Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Irs vita sites For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Irs vita sites R. Irs vita sites B. Irs vita sites 872, available at  www. Irs vita sites irs. Irs vita sites gov/irb/2010-51_IRB/ar11. Irs vita sites html. Irs vita sites In-plan Roth rollovers expanded. Irs vita sites  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Irs vita sites Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Irs vita sites For more information, see Notice 2013-74, 2013-52 I. Irs vita sites R. Irs vita sites B. Irs vita sites 819, available at www. Irs vita sites irs. Irs vita sites gov/irb/2013-52_IRB/ar11. Irs vita sites html. Irs vita sites Credit for startup costs. Irs vita sites  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Irs vita sites The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Irs vita sites You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Irs vita sites You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Irs vita sites At least one participant must be a non-highly compensated employee. Irs vita sites The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Irs vita sites You. Irs vita sites A member of a controlled group that includes you. Irs vita sites A predecessor of (1) or (2). Irs vita sites The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Irs vita sites However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Irs vita sites You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Irs vita sites To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Irs vita sites Retirement savings contributions credit. Irs vita sites  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Irs vita sites The maximum contribution eligible for the credit is $2,000. Irs vita sites To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Irs vita sites For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Irs vita sites Photographs of missing children. Irs vita sites  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs vita sites Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs vita sites You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs vita sites Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Irs vita sites In this publication, “you” refers to the employer. Irs vita sites See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Irs vita sites This publication covers the following types of retirement plans. Irs vita sites SEP (simplified employee pension) plans. Irs vita sites SIMPLE (savings incentive match plan for employees) plans. Irs vita sites Qualified plans (also called H. Irs vita sites R. Irs vita sites 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Irs vita sites SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Irs vita sites You can deduct contributions you make to the plan for your employees. Irs vita sites If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Irs vita sites You can also deduct trustees' fees if contributions to the plan do not cover them. Irs vita sites Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Irs vita sites Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Irs vita sites These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Irs vita sites What this publication covers. Irs vita sites   This publication contains the information you need to understand the following topics. Irs vita sites What type of plan to set up. Irs vita sites How to set up a plan. Irs vita sites How much you can contribute to a plan. Irs vita sites How much of your contribution is deductible. Irs vita sites How to treat certain distributions. Irs vita sites How to report information about the plan to the IRS and your employees. Irs vita sites Basic features of SEP, SIMPLE, and qualified plans. Irs vita sites The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Irs vita sites SEP plans. Irs vita sites   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Irs vita sites Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Irs vita sites SIMPLE plans. Irs vita sites   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Irs vita sites Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Irs vita sites In addition, you will contribute matching or nonelective contributions. Irs vita sites The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Irs vita sites Qualified plans. Irs vita sites   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Irs vita sites However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Irs vita sites Table 1. Irs vita sites Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Irs vita sites Smaller of $51,000 or 25%1 of participant's compensation. Irs vita sites 2 25%1 of all participants' compensation. Irs vita sites 2 Any time up to the due date of employer's return (including extensions). Irs vita sites SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Irs vita sites 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Irs vita sites Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Irs vita sites   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Irs vita sites 2 Same as maximum contribution. Irs vita sites Any time between 1/1 and 10/1 of the calendar year. Irs vita sites   For a new employer coming into existence after 10/1, as soon as administratively feasible. Irs vita sites Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Irs vita sites 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Irs vita sites  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Irs vita sites   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Irs vita sites 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Irs vita sites 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Irs vita sites   By the end of the tax year. Irs vita sites Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Irs vita sites See Minimum Funding Requirement in chapter 4. Irs vita sites Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Irs vita sites Based on actuarial assumptions and computations. Irs vita sites By the end of the tax year. Irs vita sites 1Net earnings from self-employment must take the contribution into account. Irs vita sites See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Irs vita sites  2Compensation is generally limited to $255,000 in 2013. Irs vita sites  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Irs vita sites  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Irs vita sites What this publication does not cover. Irs vita sites   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Irs vita sites You may also need professional help and guidance. Irs vita sites   Also, this publication does not cover all the rules that may be of interest to employees. Irs vita sites For example, it does not cover the following topics. Irs vita sites The comprehensive IRA rules an employee needs to know. Irs vita sites These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Irs vita sites The comprehensive rules that apply to distributions from retirement plans. Irs vita sites These rules are covered in Publication 575, Pension and Annuity Income. Irs vita sites The comprehensive rules that apply to section 403(b) plans. Irs vita sites These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Irs vita sites Comments and suggestions. Irs vita sites   We welcome your comments about this publication and your suggestions for future editions. Irs vita sites   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs vita sites NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs vita sites Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs vita sites   You can send your comments from www. Irs vita sites irs. Irs vita sites gov/formspubs. Irs vita sites Click on “More Information” and then on “Give us feedback. Irs vita sites ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs vita sites Ordering forms and publications. Irs vita sites   Visit www. Irs vita sites irs. Irs vita sites gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs vita sites Internal Revenue Service 1201 N. Irs vita sites Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs vita sites   If you have a tax question, check the information available on IRS. Irs vita sites gov or call 1-800-829-1040. Irs vita sites We cannot answer tax questions sent to either of the above addresses. Irs vita sites Note. Irs vita sites Forms filed electronically with the Department of Labor are not available on the IRS website. Irs vita sites Instead, see www. Irs vita sites efast. Irs vita sites dol. Irs vita sites gov. Irs vita sites Prev  Up  Next   Home   More Online Publications