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My turbotax 5. My turbotax   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. My turbotax J-1 visa holders. My turbotax 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. My turbotax The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. My turbotax Resident aliens should get publications, forms, and instructions for U. My turbotax S. My turbotax citizens, because the information for filing returns for resident aliens is generally the same as for U. My turbotax S. My turbotax citizens. My turbotax 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. My turbotax 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. My turbotax 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. My turbotax S. My turbotax Individual Income Tax Return 1040NR U. My turbotax S. My turbotax Nonresident Alien Income Tax Return 1040NR-EZ U. My turbotax S. My turbotax 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. My turbotax Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. My turbotax If you have not previously established a fiscal tax year, your tax year is the calendar year. My turbotax A calendar year is 12 consecutive months ending on December 31. My turbotax 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. My turbotax S. My turbotax resident for any calendar year, you will be treated as a U. My turbotax S. My turbotax resident for any part of your fiscal year that falls within that calendar year. My turbotax Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. My turbotax For an individual, this is a social security number (SSN). My turbotax If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). My turbotax 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. My turbotax You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. My turbotax S. My turbotax trade or business at any time during the year, An alien who has a U. My turbotax S. My turbotax 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). My turbotax Social security number (SSN). My turbotax   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. My turbotax S. My turbotax employment. My turbotax   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. My turbotax You can also download Form SS-5 from the SSA's website at www. My turbotax socialsecurity. My turbotax gov/ssnumber/ss5. My turbotax htm. My turbotax 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. My turbotax Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. My turbotax F-1 and M-1 visa holders. My turbotax    If you are an F-1 or M-1 student, you must also show your Form I-20. My turbotax For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. My turbotax socialsecurity. My turbotax gov/pubs/10181. My turbotax html. My turbotax J-1 visa holders. My turbotax   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. My turbotax For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. My turbotax socialsecurity. My turbotax gov/pubs/10107. My turbotax html. My turbotax Individual taxpayer identification number (ITIN). My turbotax   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. My turbotax For details on how to do so, see Form W-7 and its instructions. My turbotax Allow 6 to 10 weeks for the IRS to notify you of your ITIN. My turbotax If you already have an ITIN, enter it wherever an SSN is required on your tax return. My turbotax   An ITIN is for tax use only. My turbotax It does not entitle you to social security benefits or change your employment or immigration status under U. My turbotax S. My turbotax law. My turbotax   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. My turbotax Employer identification number (EIN). My turbotax   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. My turbotax To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. My turbotax Filing Status The amount of your tax depends on your filing status. My turbotax Your filing status is important in determining whether you can take certain deductions and credits. My turbotax The rules for determining your filing status are different for resident aliens and nonresident aliens. My turbotax Resident Aliens Resident aliens can use the same filing statuses available to U. My turbotax S. My turbotax citizens. My turbotax See your form instructions or Publication 501 for more information on filing status. My turbotax Married filing jointly. My turbotax   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. My turbotax Qualifying widow(er). My turbotax   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. My turbotax This applies only if you could have filed a joint return with your spouse for the year your spouse died. My turbotax Head of household. My turbotax   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. My turbotax You must be a resident alien for the entire tax year. My turbotax   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. My turbotax Note. My turbotax   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. My turbotax In that case, you will not be entitled to the credit. My turbotax See Publication 596 for more information. My turbotax Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. My turbotax If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. My turbotax Married nonresident alien. My turbotax   Married nonresident aliens who are not married to U. My turbotax S. My turbotax 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. My turbotax S. My turbotax trade or business. My turbotax Exceptions. My turbotax   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. My turbotax 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. My turbotax S. My turbotax national. My turbotax See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. My turbotax U. My turbotax S. My turbotax national is defined later in this section under Qualifying widow(er) . My turbotax   A nonresident alien generally cannot file as married filing jointly. My turbotax However, a nonresident alien who is married to a U. My turbotax S. My turbotax citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. My turbotax For information on these choices, see chapter 1. My turbotax 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. My turbotax Qualifying widow(er). My turbotax   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. My turbotax You were a resident of Canada, Mexico, or South Korea, or a U. My turbotax S. My turbotax national (defined later). My turbotax Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. My turbotax You have a dependent child living with you. My turbotax See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. My turbotax   A U. My turbotax S. My turbotax national is an individual who, although not a U. My turbotax S. My turbotax citizen, owes his or her allegiance to the United States. My turbotax U. My turbotax S. My turbotax nationals include American Samoans and Northern Mariana Islanders who chose to become U. My turbotax S. My turbotax nationals instead of U. My turbotax S. My turbotax citizens. My turbotax Head of household. My turbotax   You cannot file as head of household if you are a nonresident alien at any time during the tax year. My turbotax However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. My turbotax S. My turbotax 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 . My turbotax Note. My turbotax   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. My turbotax In that case, your spouse will not be entitled to the credit. My turbotax See Publication 596 for more information. My turbotax Estates and trusts. My turbotax   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. My turbotax S. My turbotax trade or business. My turbotax Special rules for aliens from certain U. My turbotax S. My turbotax possessions. My turbotax   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. My turbotax Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. My turbotax For resident aliens, this includes income from sources both within and outside the United States. My turbotax 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. My turbotax S. My turbotax sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). My turbotax Deductions Resident and nonresident aliens can claim similar deductions on their U. My turbotax S. My turbotax tax returns. My turbotax However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. My turbotax S. My turbotax trade or business. My turbotax Resident Aliens You can claim the same deductions allowed to U. My turbotax S. My turbotax citizens if you are a resident alien for the entire tax year. My turbotax 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. My turbotax You should get Form 1040 and instructions for more information on how to claim your allowable deductions. My turbotax Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. My turbotax You generally cannot claim deductions related to income that is not connected with your U. My turbotax S. My turbotax business activities. My turbotax 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. My turbotax Ordinary and necessary business expenses. My turbotax   You can deduct all ordinary and necessary expenses in the operation of your U. My turbotax S. My turbotax trade or business to the extent they relate to income effectively connected with that trade or business. My turbotax The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. My turbotax For information about other business expenses, see Publication 535. My turbotax Losses. My turbotax   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. My turbotax to the extent that they relate to income that is effectively connected with a trade or business in the United States. My turbotax Educator expenses. My turbotax   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. My turbotax For more information, see your tax form instructions. My turbotax Individual retirement arrangement (IRA). My turbotax   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. My turbotax But you must have taxable compensation effectively connected with a U. My turbotax S. My turbotax trade or business to do so. My turbotax A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. My turbotax If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. My turbotax ) at work or through self-employment, your IRA deduction may be reduced or eliminated. My turbotax But you can still make contributions to a traditional IRA even if you cannot deduct them. My turbotax If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. My turbotax   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). My turbotax Moving expenses. My turbotax   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. My turbotax 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. My turbotax 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. My turbotax If you had no former job location, the new job location must be at least 50 miles from your former home. My turbotax   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. My turbotax   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. My turbotax   For more information on the moving expense deduction, see Publication 521. My turbotax Reimbursements. My turbotax   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. My turbotax 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. My turbotax For more information, see Publication 521. My turbotax Moving expense or travel expense. My turbotax   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. My turbotax 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. My turbotax Self-employed SEP, SIMPLE, and qualified retirement plans. My turbotax   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. My turbotax To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. My turbotax S. My turbotax trade or business. My turbotax   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. My turbotax Penalty on early withdrawal of savings. My turbotax   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. My turbotax Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. My turbotax However, if the interest income is effectively connected with your U. My turbotax S. My turbotax 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. My turbotax Student loan interest expense. My turbotax   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. My turbotax Generally, you can claim the deduction if all the following requirements are met. My turbotax Your filing status is any filing status except married filing separately. My turbotax Your modified adjusted gross income is less than $75,000. My turbotax No one else is claiming an exemption for you on his or her 2013 tax return. My turbotax 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. My turbotax 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. My turbotax The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. My turbotax The person for whom the expenses were paid or incurred was an eligible student. My turbotax Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. My turbotax For more information, see Publication 970, Tax Benefits for Education. My turbotax Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. My turbotax S. My turbotax citizens. My turbotax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. My turbotax S. My turbotax tax return. My turbotax Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. My turbotax S. My turbotax citizens. My turbotax You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. My turbotax S. My turbotax tax purposes and was not the dependent of another taxpayer. My turbotax 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. My turbotax You can claim an exemption for each person who qualifies as a dependent according to the rules for U. My turbotax S. My turbotax citizens. My turbotax 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. My turbotax Get Publication 501 for more information. My turbotax Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. My turbotax See Identification Number, earlier. My turbotax 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). My turbotax You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. My turbotax Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. My turbotax See Identification Number, earlier. My turbotax Residents of Mexico or Canada or U. My turbotax S. My turbotax nationals. My turbotax   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. My turbotax S. My turbotax tax purposes and cannot be claimed as the dependent on another U. My turbotax S. My turbotax taxpayer's return. My turbotax In addition, you can claim exemptions for your dependents who meet certain tests. My turbotax Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. My turbotax S. My turbotax citizens to determine who is a dependent and for which dependents exemptions can be claimed. My turbotax See Publication 501 for these rules. My turbotax For purposes of these rules, dependents who are U. My turbotax S. My turbotax nationals meet the citizenship test discussed in Publication 501. My turbotax Residents of South Korea. My turbotax   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. My turbotax 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. My turbotax S. My turbotax source gross income effectively connected with a U. My turbotax S. My turbotax trade or business for the tax year to the alien's entire income from all sources during the tax year. My turbotax Example. My turbotax Mr. My turbotax Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. My turbotax During the tax year he receives U. My turbotax S. My turbotax compensation of $18,000. My turbotax He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. My turbotax S. My turbotax trade or business. My turbotax Thus, his total income for the year is $24,000. My turbotax Mr. My turbotax Park meets all requirements for claiming exemptions for his spouse and two children. My turbotax 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. My turbotax   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. My turbotax   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. My turbotax S. My turbotax taxpayer's return. My turbotax   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. My turbotax S. My turbotax citizens. My turbotax See Publication 501 for these rules. My turbotax   List your spouse and dependents on line 7c of Form 1040NR. My turbotax Enter the total on the appropriate line to the right of line 7c. My turbotax Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. My turbotax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. My turbotax S. My turbotax trade or business. My turbotax Resident Aliens You can claim the same itemized deductions as U. My turbotax S. My turbotax citizens, using Schedule A of Form 1040. My turbotax 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. My turbotax If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. My turbotax For further information, see Form 1040 and instructions. My turbotax Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. My turbotax S. My turbotax trade or business. My turbotax These deductions include state and local income taxes, charitable contributions to U. My turbotax S. My turbotax organizations, casualty and theft losses, and miscellaneous deductions. My turbotax Use Schedule A of Form 1040NR to claim itemized deductions. My turbotax If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. My turbotax If you are claiming any other itemized deduction, you must file Form 1040NR. My turbotax Standard deduction. My turbotax   Nonresident aliens cannot claim the standard deduction. My turbotax However, see Students and business apprentices from India , next. My turbotax Students and business apprentices from India. My turbotax   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. My turbotax You can claim the standard deduction provided you do not claim itemized deductions. My turbotax   Use Worksheet 5-1 to figure your standard deduction. My turbotax If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. My turbotax State and local income taxes. My turbotax   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. My turbotax 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. My turbotax 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. My turbotax See Recoveries in Publication 525 for details on how to figure the amount to include in income. My turbotax Charitable contributions. My turbotax   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. My turbotax Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. My turbotax Certain organizations that promote national or international amateur sports competition are also qualified organizations. My turbotax Foreign organizations. My turbotax   Contributions made directly to a foreign organization are not deductible. My turbotax However, you can deduct contributions to a U. My turbotax S. My turbotax organization that transfers funds to a charitable foreign organization if the U. My turbotax S. My turbotax organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. My turbotax S. My turbotax organization. My turbotax   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. My turbotax Worksheet 5-1. My turbotax 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. My turbotax If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. My turbotax You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. My turbotax 1 Enter the amount shown below for your filing status. My turbotax           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. My turbotax           2 Can you be claimed as a dependent on someone else's U. My turbotax S. My turbotax income tax return?  No. My turbotax Enter the amount from line 1 on line 4. My turbotax Skip line 3 and go to line 5. My turbotax   Yes. My turbotax Go to line 3. My turbotax         3 Is your earned income* more than $650?           Yes. My turbotax Add $350 to your earned income. My turbotax Enter the total. My turbotax           No. My turbotax Enter $1,000 3. My turbotax       4 Enter the smaller of line 1 or line 3 4. My turbotax   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). My turbotax If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). My turbotax Otherwise, enter -0- 5. My turbotax   6 Add lines 4 and 5. My turbotax Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). My turbotax Print “Standard Deduction Allowed Under U. My turbotax S. My turbotax –India Income Tax Treaty” in the space to the left of these lines. My turbotax This is your standard deduction for 2013. My turbotax 6. My turbotax   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. My turbotax It also includes any amount received as a scholarship that you must include in your income. My turbotax 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). My turbotax Contributions from which you benefit. My turbotax   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. My turbotax   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. My turbotax For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. My turbotax Cash contributions. My turbotax   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. My turbotax The written record must include the name of the charity, date of the contribution, and the amount of the contribution. My turbotax   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). My turbotax If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. My turbotax Noncash contributions. My turbotax   For contributions not made in cash, the records you must keep depend on the amount of your deduction. My turbotax See Publication 526 for details. My turbotax 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. My turbotax 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. My turbotax If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. My turbotax If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. My turbotax You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. My turbotax See Form 8283 and its instructions for details. My turbotax Contributions of appreciated property. My turbotax   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. My turbotax 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. My turbotax Your basis in the property is generally what you paid for it. My turbotax If you need more information about basis, get Publication 551, Basis of Assets. My turbotax   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. My turbotax For information about these rules, see Publication 526. My turbotax Limit. My turbotax   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. My turbotax For a discussion of limits on charitable contributions and other information, get Publication 526. My turbotax Casualty and theft losses. My turbotax   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. My turbotax S. My turbotax trade or business. My turbotax The property can be personal use property or income-producing property not connected with a U. My turbotax S. My turbotax trade or business. My turbotax The property must be located in the United States at the time of the casualty or theft. My turbotax You can deduct theft losses only in the year in which you discover the loss. My turbotax   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. My turbotax The fair market value of property immediately after a theft is considered zero, because you no longer have the property. My turbotax   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. My turbotax If you do not, you cannot deduct this loss as a casualty or theft loss. My turbotax   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. My turbotax Losses from personal use property. My turbotax    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. My turbotax 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. My turbotax Losses from income-producing property. My turbotax   These losses are not subject to the limitations that apply to personal use property. My turbotax Use Section B of Form 4684 to figure your deduction for these losses. My turbotax Job expenses and other miscellaneous deductions. My turbotax   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. My turbotax Generally, the allowable deductions must be related to effectively connected income. My turbotax 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). My turbotax   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). My turbotax For more information on miscellaneous deductions, see the instructions for Form 1040NR. My turbotax Travel expenses. My turbotax   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. My turbotax 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. My turbotax 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. My turbotax   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. My turbotax You cannot deduct travel expenses for other members of your family or party. My turbotax Deductible travel expenses. My turbotax   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. My turbotax , 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. My turbotax You generally can deduct only 50% of unreimbursed meal expenses. My turbotax The standard meal allowance rates for high-cost areas are available at www. My turbotax gsa. My turbotax gov/perdiem. My turbotax The rates for other areas are in Publication 463. My turbotax   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). My turbotax Expenses allocable to U. My turbotax S. My turbotax tax-exempt income. My turbotax   You cannot deduct an expense, or part of an expense, that is allocable to U. My turbotax S. My turbotax tax-exempt income, including income exempt by tax treaty. My turbotax Example. My turbotax Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. My turbotax S. My turbotax company. My turbotax During her stay in the United States, she received a salary of $8,000 from her Polish employer. My turbotax She received no other U. My turbotax S. My turbotax source income. My turbotax She spent $3,000 on travel expenses, of which $1,000 were for meals. My turbotax None of these expenses were reimbursed. My turbotax Under the tax treaty with Poland, $5,000 of her salary is exempt from U. My turbotax S. My turbotax income tax. My turbotax In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). My turbotax She must reduce the remaining $2,500 of travel expenses by 62. My turbotax 5% ($1,563) because 62. My turbotax 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. My turbotax She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). My turbotax She completes the remaining lines according to the instructions for Schedule A. My turbotax More information. My turbotax   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. My turbotax 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. My turbotax Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. My turbotax S. My turbotax citizens. My turbotax The following items are some of the credits you may be able to claim. My turbotax Foreign tax credit. My turbotax   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. My turbotax You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. My turbotax 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. My turbotax   For more information, get Publication 514, Foreign Tax Credit for Individuals. My turbotax Child and dependent care credit. My turbotax   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. My turbotax Generally, you must be able to claim an exemption for your dependent. My turbotax   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. My turbotax Credit for the elderly or the disabled. My turbotax   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. My turbotax For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). My turbotax Education credits. My turbotax   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. My turbotax There are two education credits: the American Opportunity Credit and the lifetime learning credit. My turbotax You cannot claim these credits if you are married filing separately. My turbotax Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. My turbotax For more information, see Publication 970. My turbotax Retirement savings contributions credit. My turbotax   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. My turbotax 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). My turbotax Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. My turbotax For more information, see Publication 590. My turbotax Child tax credit. My turbotax   You may be able to take this credit if you have a qualifying child. My turbotax   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. My turbotax 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). My turbotax Is a U. My turbotax S. My turbotax citizen, a U. My turbotax S. My turbotax national, or a resident alien. My turbotax Did not provide over half of his or her own support for 2013. My turbotax Lived with you more than half of 2013. My turbotax Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. My turbotax Is claimed as a dependent on your return. My turbotax An adopted child is always treated as your own child. My turbotax An adopted child includes a child lawfully placed with you for legal adoption. My turbotax   See your form instructions for additional details. My turbotax Adoption credit. My turbotax   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. My turbotax This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. My turbotax To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. My turbotax Earned income credit. My turbotax   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). My turbotax 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. My turbotax 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. My turbotax 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. My turbotax You cannot claim the earned income credit if your filing status is married filing separately. My turbotax    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. My turbotax You cannot claim the credit using an ITIN. My turbotax 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. My turbotax An example of a federally funded benefit is Medicaid. My turbotax If a card has this legend and the individual's immigration status has changed so that the individual is now a U. My turbotax S. My turbotax citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. My turbotax Other information. My turbotax   There are other eligibility rules that are not discussed here. My turbotax For more information, get Publication 596, Earned Income Credit. My turbotax Nonresident Aliens You can claim some of the same credits that resident aliens can claim. My turbotax You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. My turbotax Credits Credits are allowed only if you receive effectively connected income. My turbotax You may be able to claim some of the following credits. My turbotax Foreign tax credit. My turbotax   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. My turbotax S. My turbotax possession on that income. My turbotax   If you do not have foreign source income effectively connected with a U. My turbotax S. My turbotax trade or business, you cannot claim credits against your U. My turbotax S. My turbotax tax for taxes paid or accrued to a foreign country or U. My turbotax S. My turbotax possession. My turbotax   You cannot take any credit for taxes imposed by a foreign country or U. My turbotax S. My turbotax possession on your U. My turbotax S. My turbotax source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. My turbotax   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. My turbotax See Publication 514 for more information. My turbotax Child and dependent care credit. My turbotax   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. My turbotax Generally, you must be able to claim an exemption for your dependent. My turbotax   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. My turbotax S. My turbotax 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). My turbotax   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. My turbotax Earned income generally means wages, salaries, and professional fees for personal services performed. My turbotax   For more information, get Publication 503. My turbotax Education credits. My turbotax   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. My turbotax However, if you are married and choose to file a joint return with a U. My turbotax S. My turbotax citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. My turbotax Retirement savings contributions credit. My turbotax   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. My turbotax 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. My turbotax Use Form 8880 to figure the credit. My turbotax For more information, see Publication 590. My turbotax Child tax credit. My turbotax   You may be able to take this credit if you have a qualifying child. My turbotax   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. My turbotax 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). My turbotax Is a U. My turbotax S. My turbotax citizen, a U. My turbotax S. My turbotax national, or a resident alien. My turbotax Did not provide over half of his or her own support for 2013. My turbotax Lived with you more than half of 2013. My turbotax Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. My turbotax Is claimed as a dependent on your return. My turbotax An adopted child is always treated as your own child. My turbotax An adopted child includes a child lawfully placed with you for legal adoption. My turbotax   See your form instructions for additional details. My turbotax Adoption credit. My turbotax   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. My turbotax This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. My turbotax To claim the adoption credit, file Form 8839 with your Form 1040NR. My turbotax   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. My turbotax S. My turbotax 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). My turbotax Credit for prior year minimum tax. My turbotax   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. My turbotax Earned income credit. My turbotax   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. My turbotax However, if you are married and choose to file a joint return with a U. My turbotax S. My turbotax citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. My turbotax    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. My turbotax You cannot claim the credit using an ITIN. My turbotax 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. My turbotax An example of a federally funded benefit is Medicaid. My turbotax If a card has this legend and the individual's immigration status has changed so that the individual is now a U. My turbotax S. My turbotax citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. My turbotax   See Publication 596 for more information on the credit. My turbotax Tax Withheld You can claim the tax withheld during the year as a payment against your U. My turbotax S. My turbotax tax. My turbotax You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. My turbotax The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. My turbotax Withholding from wages. My turbotax   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. My turbotax S. My turbotax income tax liability for the same year. My turbotax 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. My turbotax Excess social security tax withheld. My turbotax   If you have two or more employers, you may be able to claim a credit against your U. My turbotax S. My turbotax income tax liability for social security tax withheld in excess of the maximum required. My turbotax See Social Security and Medicare Taxes in chapter 8 for more information. My turbotax Additional Medicare Tax. My turbotax   Your employer is responsible for withholding the 0. My turbotax 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. My turbotax 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. My turbotax Tax paid on undistributed long-term capital gains. My turbotax   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. My turbotax You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. My turbotax Tax withheld at the source. My turbotax   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. My turbotax Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. My turbotax Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. My turbotax Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. My turbotax Tax withheld on partnership income. My turbotax   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. My turbotax The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. My turbotax A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. My turbotax In this case, the partnership will give you a statement on Form 1042-S. My turbotax Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. My turbotax Claiming tax withheld on your return. My turbotax   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. My turbotax The following table lists some of the more common information documents and shows where to find the amount of tax withheld. My turbotax 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. My turbotax You should file Form 1040 and report all income from sources both in and outside the United States. My turbotax However, you can exclude the income discussed in the following paragraphs. My turbotax For tax purposes other than reporting income, however, you will be treated as a nonresident alien. My turbotax 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. My turbotax There are also limits on what deductions and credits are allowed. My turbotax See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. My turbotax Residents of Puerto Rico. My turbotax   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). My turbotax   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. My turbotax You must also make your first payment of estimated tax by June 15. My turbotax You cannot file a joint income tax return or make joint payments of estimated tax. My turbotax However, if you are married to a U. My turbotax S. My turbotax citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. My turbotax   If you earn wages subject to withholding, your U. My turbotax S. My turbotax income tax return is due by April 15. My turbotax Your first payment of estimated tax is also due by April 15. My turbotax For information on withholding and estimated tax, see chapter 8 . My turbotax Residents of American Samoa. My turbotax   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. My turbotax S. My turbotax government or any of its agencies). My turbotax An employee of the American Samoan government is not considered an employee of the U. My turbotax S. My turbotax government or any of its agencies for purposes of the exclusion. My turbotax For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. My turbotax S. My turbotax Possessions. My turbotax Prev  Up  Next   Home   More Online Publications
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The My Turbotax

My turbotax Publication 970 - Additional Material Table of Contents AppendicesAppendix A. My turbotax Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. My turbotax Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. My turbotax Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. My turbotax It is intended only as a guide. My turbotax Look in this publication for more complete information. My turbotax   Appendix A. My turbotax Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). My turbotax Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. My turbotax Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. My turbotax Sean enrolled as a full-time graduate student in August 2013 at California State College. My turbotax He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. My turbotax His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. My turbotax Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. My turbotax In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. My turbotax California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. My turbotax California State College reports amounts billed in 2013 instead of amounts paid during 2013. My turbotax In completing Form 8863, the Joneses use the amounts they paid. My turbotax Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. My turbotax Dave and Valerie figure their education credits by completing Form 8863. My turbotax They begin Form 8863 on page 2 before completing Part I on page 1. My turbotax Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. My turbotax The Joneses decide to complete Part III for Carey first, as shown later. My turbotax They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. My turbotax The Joneses complete a separate Part III for their son Sean. My turbotax They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. My turbotax They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. My turbotax Once they have completed Part III for each student, they figure their credits. My turbotax The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. My turbotax They enter the amount from line 8, $1,000, on line 66 of their Form 1040. My turbotax The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). My turbotax They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. My turbotax They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. My turbotax The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. My turbotax The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. My turbotax They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. My turbotax This image is too large to be displayed in the current screen. My turbotax Please click the link to view the image. My turbotax Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. My turbotax Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. My turbotax Less adjustments:     a. My turbotax Tax-free educational assistance received in 2013 allocable to the academic period   0     b. My turbotax Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. My turbotax Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. My turbotax Total adjustments (add lines 2a, 2b, and 2c) 0 4. My turbotax Adjusted qualified education expenses. My turbotax Subtract line 3 from line 1. My turbotax If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. My turbotax Please click the link to view the image. My turbotax Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. My turbotax Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. My turbotax Less adjustments:     a. My turbotax Tax-free educational assistance received in 2013 allocable to the academic period   0     b. My turbotax Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. My turbotax Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. My turbotax Total adjustments (add lines 2a, 2b, and 2c) 0 4. My turbotax Adjusted qualified education expenses. My turbotax Subtract line 3 from line 1. My turbotax If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. My turbotax Enter the amount from Form 8863, line 18 1. My turbotax 1,190 2. My turbotax Enter the amount from Form 8863, line 9 2. My turbotax 1,500 3. My turbotax Add lines 1 and 2 3. My turbotax 2,690 4. My turbotax Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. My turbotax 1,000 5. My turbotax Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. My turbotax 0 6. My turbotax Subtract line 5 from line 4 6. My turbotax 1,000 7. My turbotax   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. My turbotax 1,000 This image is too large to be displayed in the current screen. My turbotax Please click the link to view the image. My turbotax Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. My turbotax Please click the link to view the image. My turbotax Carey Jones page 2 This image is too large to be displayed in the current screen. My turbotax Please click the link to view the image. My turbotax Filled-in Form 8863 Jones page 2 Appendix B. My turbotax Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. My turbotax See the text for definitions and details. My turbotax Do not rely on this chart alone. My turbotax    Caution:You generally cannot claim more than one benefit for the same education expense. My turbotax   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. My turbotax    40% of the credit may be refundable (limited to $1,000 per student). My turbotax Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. My turbotax , that must be paid to the educational institution, etc. My turbotax , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. My turbotax   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. My turbotax Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. My turbotax For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. My turbotax For each term listed below that has more than one definition, the definition for each education benefit is listed. My turbotax Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. My turbotax If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. My turbotax Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. My turbotax They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. My turbotax For information on a specific benefit, see the appropriate chapter in this publication. My turbotax Candidate for a degree:   A student who meets either of the following requirements. My turbotax Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. My turbotax Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. My turbotax Eligible educational institution:    American opportunity credit. My turbotax Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. My turbotax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. My turbotax Coverdell education savings account (ESA). My turbotax Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. My turbotax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. My turbotax Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. My turbotax Education savings bond program. My turbotax Same as American opportunity credit in this category. My turbotax IRA, early distributions from. My turbotax Same as American opportunity credit in this category. My turbotax Lifetime learning credit. My turbotax Same as American opportunity credit in this category. My turbotax Qualified tuition program (QTP). My turbotax Same as American opportunity credit in this category. My turbotax Scholarships and fellowships. My turbotax An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. My turbotax Student loan, cancellation of. My turbotax Same as Scholarships and fellowships in this category. My turbotax Student loan interest deduction. My turbotax Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. My turbotax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. My turbotax Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. My turbotax Tuition and fees deduction. My turbotax Same as American opportunity credit in this category. My turbotax Eligible student:    American opportunity credit. My turbotax A student who meets all of the following requirements for the tax year for which the credit is being determined. My turbotax Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. My turbotax Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). My turbotax For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. My turbotax Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. My turbotax Lifetime learning credit. My turbotax A student who is enrolled in one or more courses at an eligible educational institution. My turbotax Student loan interest deduction. My turbotax A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. My turbotax Tuition and fees deduction. My turbotax A student who is enrolled in one or more courses at an eligible educational institution. My turbotax Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. My turbotax Modified adjusted gross income (MAGI):    American opportunity credit. My turbotax Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. My turbotax Coverdell education savings account (ESA). My turbotax Same as American opportunity credit in this category. My turbotax Education savings bond program. My turbotax Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. My turbotax Lifetime learning credit. My turbotax Same as American opportunity credit in this category. My turbotax Student loan interest deduction. My turbotax Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. My turbotax Tuition and fees deduction. My turbotax Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. My turbotax Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. My turbotax Qualified education expenses:   See pertinent chapter for specific items. My turbotax    American opportunity credit. My turbotax Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. My turbotax Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. My turbotax Does not include expenses for room and board. My turbotax Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. My turbotax Coverdell education savings account (ESA). My turbotax Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. My turbotax Many specialized expenses included for K–12. My turbotax Also includes expenses for special needs services and contribution to qualified tuition program (QTP). My turbotax Education savings bond program. My turbotax Tuition and fees required to enroll at or attend an eligible educational institution. My turbotax Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). My turbotax Does not include expenses for room and board. My turbotax Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. My turbotax IRA, early distributions from. My turbotax Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. My turbotax Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. My turbotax Lifetime learning credit. My turbotax Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. My turbotax Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. My turbotax Does not include expenses for room and board. My turbotax Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. My turbotax Qualified tuition program (QTP). My turbotax Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. My turbotax Includes expenses for special needs services and computer access. My turbotax Scholarships and fellowships. My turbotax Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. My turbotax Course-related items must be required of all students in the course of instruction. My turbotax Student loan interest deduction. My turbotax Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). My turbotax Tuition and fees deduction. My turbotax Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. My turbotax Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. My turbotax Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. My turbotax To include as tax on your current year's return an amount allowed as a credit in a prior year. My turbotax Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. My turbotax Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. My turbotax Prev  Up  Next   Home   More Online Publications