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State Income Tax Address

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State Income Tax Address

State income tax address Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. State income tax address They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. State income tax address They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. State income tax address Table of Contents 1. State income tax address   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. State income tax address Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. State income tax address   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. State income tax address Divorce and remarriage. State income tax address Annulled marriages. State income tax address Head of household or qualifying widow(er) with dependent child. State income tax address Considered married. State income tax address Same-sex marriage. State income tax address Spouse died during the year. State income tax address Married persons living apart. State income tax address Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. State income tax address   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. State income tax address Taxpayer identification numbers for aliens. State income tax address Taxpayer identification numbers for adoptees. State income tax address 4. State income tax address   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
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The State Income Tax Address

State income tax address 3. State income tax address   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. State income tax address Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. State income tax address An exclusion from gross income is generally income you receive that is not included in your U. State income tax address S. State income tax address income and is not subject to U. State income tax address S. State income tax address tax. State income tax address This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. State income tax address Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. State income tax address Useful Items - You may want to see: Publication 54 Tax Guide for U. State income tax address S. State income tax address Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. State income tax address Resident Aliens Resident aliens may be able to exclude the following items from their gross income. State income tax address Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. State income tax address The exclusion is $97,600 in 2013. State income tax address In addition, you may be able to exclude or deduct certain foreign housing amounts. State income tax address You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. State income tax address For more information, see Publication 54. State income tax address Foreign country. State income tax address    A foreign country is any territory under the sovereignty of a government other than that of the United States. State income tax address   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. State income tax address It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. State income tax address   The term “foreign country” does not include U. State income tax address S. State income tax address possessions or territories. State income tax address It does not include the Antarctic region. State income tax address Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. State income tax address Interest Income Interest income that is not connected with a U. State income tax address S. State income tax address trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. State income tax address State and local government obligations. State income tax address   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. State income tax address S. State income tax address possession, generally is not included in income. State income tax address However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. State income tax address Portfolio interest. State income tax address   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. State income tax address To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. State income tax address Note. State income tax address For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. State income tax address Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. State income tax address Obligations in registered form. State income tax address   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. State income tax address   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. State income tax address   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. State income tax address For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. State income tax address Obligations not in registered form. State income tax address    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. State income tax address A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. State income tax address   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. State income tax address In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. State income tax address Interest that does not qualify as portfolio interest. State income tax address   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. State income tax address You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. State income tax address Contingent interest. State income tax address   Portfolio interest does not include contingent interest. State income tax address Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. State income tax address For exceptions, see Internal Revenue Code section 871(h)(4)(C). State income tax address Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. State income tax address Related persons. State income tax address   Related persons include the following. State income tax address Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. State income tax address ), and lineal descendants (children, grandchildren, etc. State income tax address ). State income tax address Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. State income tax address Certain corporations, partnerships, and other entities. State income tax address For details, see Nondeductible Loss in chapter 2 of Publication 544. State income tax address Exception for existing debt. State income tax address   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. State income tax address Dividend Income The following dividend income is exempt from the 30% tax. State income tax address Certain dividends paid by foreign corporations. State income tax address   There is no 30% tax on U. State income tax address S. State income tax address source dividends you receive from a foreign corporation. State income tax address See Second exception under Dividends in chapter 2 for how to figure the amount of U. State income tax address S. State income tax address source dividends. State income tax address Certain interest-related dividends. State income tax address   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. State income tax address The mutual fund will designate in writing which dividends are interest-related dividends. State income tax address Certain short-term capital gain dividends. State income tax address   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. State income tax address The mutual fund will designate in writing which dividends are short-term capital gain dividends. State income tax address This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. State income tax address Services Performed for Foreign Employer If you were paid by a foreign employer, your U. State income tax address S. State income tax address source income may be exempt from U. State income tax address S. State income tax address tax, but only if you meet one of the situations discussed next. State income tax address Employees of foreign persons, organizations, or offices. State income tax address   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. State income tax address S. State income tax address sources and is tax exempt if you meet all three of the following conditions. State income tax address You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. State income tax address S. State income tax address corporation, a U. State income tax address S. State income tax address partnership, or a U. State income tax address S. State income tax address citizen or resident. State income tax address You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. State income tax address Your pay for these services is not more than $3,000. State income tax address If you do not meet all three conditions, your income from personal services performed in the United States is U. State income tax address S. State income tax address source income and is taxed according to the rules in chapter 4. State income tax address   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. State income tax address To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. State income tax address If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. State income tax address   A day means a calendar day during any part of which you are physically present in the United States. State income tax address Example 1. State income tax address During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. State income tax address S. State income tax address partnership. State income tax address Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. State income tax address That office paid him a total gross salary of $2,800 for those services. State income tax address During 2013, he was not engaged in a trade or business in the United States. State income tax address The salary is not considered U. State income tax address S. State income tax address source income and is exempt from U. State income tax address S. State income tax address tax. State income tax address Example 2. State income tax address The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. State income tax address He received $2,875 in 2013, and $1,625 in 2014. State income tax address During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. State income tax address Henry's salary is U. State income tax address S. State income tax address source income and is taxed under the rules in chapter 4. State income tax address Crew members. State income tax address   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. State income tax address S. State income tax address possession is not U. State income tax address S. State income tax address source income and is exempt from U. State income tax address S. State income tax address tax. State income tax address This exemption does not apply to compensation for services performed on foreign aircraft. State income tax address Students and exchange visitors. State income tax address   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. State income tax address   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. State income tax address It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. State income tax address   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. State income tax address Foreign employer. State income tax address   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. State income tax address S. State income tax address possession by a U. State income tax address S. State income tax address corporation, a U. State income tax address S. State income tax address partnership, or an individual who is a U. State income tax address S. State income tax address citizen or resident. State income tax address   The term “foreign employer” does not include a foreign government. State income tax address Pay from a foreign government that is exempt from U. State income tax address S. State income tax address income tax is discussed in chapter 10. State income tax address Income from certain annuities. State income tax address   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. State income tax address S. State income tax address income tax if you meet both of the following conditions. State income tax address You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . State income tax address At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. State income tax address S. State income tax address citizens or residents. State income tax address   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. State income tax address S. State income tax address citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. State income tax address   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. State income tax address Income affected by treaties. State income tax address   Income of any kind that is exempt from U. State income tax address S. State income tax address tax under a treaty to which the United States is a party is excluded from your gross income. State income tax address Income on which the tax is only limited by treaty, however, is included in gross income. State income tax address See chapter 9. State income tax address Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. State income tax address Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. State income tax address If you are married and file a joint return, you may be able to exclude up to $500,000. State income tax address For information on the requirements for this exclusion, see Publication 523. State income tax address This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. State income tax address Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. State income tax address The rules discussed here apply to both resident and nonresident aliens. State income tax address If a nonresident alien receives a grant that is not from U. State income tax address S. State income tax address sources, it is not subject to U. State income tax address S. State income tax address tax. State income tax address See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. State income tax address S. State income tax address sources. State income tax address A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. State income tax address Candidate for a degree. State income tax address   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend 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. State income tax address Eligible educational institution. State income tax address   An eligible educational institution is one 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. State income tax address Qualified education expenses. State income tax address   These are 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. State income tax address These items must be required of all students in your course of instruction. State income tax address However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. State income tax address Expenses that do not qualify. State income tax address   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. State income tax address This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. State income tax address Scholarship or fellowship amounts used to pay these costs are taxable. State income tax address Amounts used to pay expenses that do not qualify. State income tax address   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. State income tax address Payment for services. State income tax address   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. State income tax address This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. State income tax address Example. State income tax address On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. State income tax address As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. State income tax address Of the $2,500 scholarship, $1,000 represents payment for her services. State income tax address Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. State income tax address Prev  Up  Next   Home   More Online Publications