Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

State Of Louisiana Amended Return Form 1040x

1040x Amended ReturnHow Do I Amend My 2012 Tax ReturnFree State Tax Filing 2012Online 1040 EzIrs 1040ez File OnlineFiling Taxes When UnemployedFree Income Tax Service1040ezHow Do You File An Amended Federal Tax Return1040x Form 20112011 Taxes 2013Amend My Taxes Free Online2011 1040 Form1040ez 2012 FormHow To File 1040x1040ez File Online Free2010 Tax PreparationHow Can I File My 2012 State Taxes For FreeForm 1040ez 2011Form 1040 XIrs Gov File 2009 Taxes1040ez 2010 FormFile TaxAmendment TaxesFederal Tax Forms 2011FreestatetaxHow Do I File 2012 Tax ReturnFiling Amended ReturnFiling Income Tax For 2012Minimum Earnings For Filing TaxesMy1040ez ComFile Taxes Previous YearHow To File State Tax ReturnFile A 1040ezHow To File 2011 Tax Return In 2013H & R Block Free Tax FilingFile Federal And State Tax For FreeTax Software 1040nrFile LateIrs Forms Instructions 1040ez

State Of Louisiana Amended Return Form 1040x

State of louisiana amended return form 1040x Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). State of louisiana amended return form 1040x Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications
Print - Click this link to Print this page

Letter 2272C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is a response to your oral or written request to pay your balance due in installments. It explains why the IRS cannot establish the agreement.

What do I have to do?

Provide the IRS the requested information or provide an explanation on why you cannot.

How much time do I have?

The letter provides you a specific amount of time you have to gather the requested information and return it to us. However, responding quickly will resolve your account issue sooner.

What happens if I don't take any action?

The law allows IRS to proceed with enforcement action which could result in a levy on your bank account or wages, or liens on personal property.

Who should I contact?

The letter provides a specific contact telephone number. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If your Installment Agreement is rejected, the letter will provide you information on how to Appeal the Rejection. If you have provided the information we requested within the last 45 days, you may want to call the number on the letter to verify your case is being re-considered.

Page Last Reviewed or Updated: 30-Jan-2014

The State Of Louisiana Amended Return Form 1040x

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