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State Tax Return For Free

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State Tax Return For Free

State tax return for free 5. State tax return for free   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 tax return for free J-1 visa holders. State tax return for free 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 tax return for free The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. State tax return for free Resident aliens should get publications, forms, and instructions for U. State tax return for free S. State tax return for free citizens, because the information for filing returns for resident aliens is generally the same as for U. State tax return for free S. State tax return for free citizens. State tax return for free 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 tax return for free 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 tax return for free 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 tax return for free S. State tax return for free Individual Income Tax Return 1040NR U. State tax return for free S. State tax return for free Nonresident Alien Income Tax Return 1040NR-EZ U. State tax return for free S. State tax return for free 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 tax return for free 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 tax return for free If you have not previously established a fiscal tax year, your tax year is the calendar year. State tax return for free A calendar year is 12 consecutive months ending on December 31. State tax return for free 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 tax return for free S. State tax return for free resident for any calendar year, you will be treated as a U. State tax return for free S. State tax return for free resident for any part of your fiscal year that falls within that calendar year. State tax return for free Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. State tax return for free For an individual, this is a social security number (SSN). State tax return for free If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). State tax return for free 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 tax return for free You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. State tax return for free S. State tax return for free trade or business at any time during the year, An alien who has a U. State tax return for free S. State tax return for free 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 tax return for free Social security number (SSN). State tax return for free   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 tax return for free S. State tax return for free employment. State tax return for free   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 tax return for free You can also download Form SS-5 from the SSA's website at www. State tax return for free socialsecurity. State tax return for free gov/ssnumber/ss5. State tax return for free htm. State tax return for free 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 tax return for free Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. State tax return for free F-1 and M-1 visa holders. State tax return for free    If you are an F-1 or M-1 student, you must also show your Form I-20. State tax return for free For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. State tax return for free socialsecurity. State tax return for free gov/pubs/10181. State tax return for free html. State tax return for free J-1 visa holders. State tax return for free   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. State tax return for free For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. State tax return for free socialsecurity. State tax return for free gov/pubs/10107. State tax return for free html. State tax return for free Individual taxpayer identification number (ITIN). State tax return for free   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. State tax return for free For details on how to do so, see Form W-7 and its instructions. State tax return for free Allow 6 to 10 weeks for the IRS to notify you of your ITIN. State tax return for free If you already have an ITIN, enter it wherever an SSN is required on your tax return. State tax return for free   An ITIN is for tax use only. State tax return for free It does not entitle you to social security benefits or change your employment or immigration status under U. State tax return for free S. State tax return for free law. State tax return for free   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 tax return for free Employer identification number (EIN). State tax return for free   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. State tax return for free To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. State tax return for free Filing Status The amount of your tax depends on your filing status. State tax return for free Your filing status is important in determining whether you can take certain deductions and credits. State tax return for free The rules for determining your filing status are different for resident aliens and nonresident aliens. State tax return for free Resident Aliens Resident aliens can use the same filing statuses available to U. State tax return for free S. State tax return for free citizens. State tax return for free See your form instructions or Publication 501 for more information on filing status. State tax return for free Married filing jointly. State tax return for free   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 tax return for free Qualifying widow(er). State tax return for free   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 tax return for free This applies only if you could have filed a joint return with your spouse for the year your spouse died. State tax return for free Head of household. State tax return for free   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 tax return for free You must be a resident alien for the entire tax year. State tax return for free   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 tax return for free Note. State tax return for free   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 tax return for free In that case, you will not be entitled to the credit. State tax return for free See Publication 596 for more information. State tax return for free 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 tax return for free If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. State tax return for free Married nonresident alien. State tax return for free   Married nonresident aliens who are not married to U. State tax return for free S. State tax return for free 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 tax return for free S. State tax return for free trade or business. State tax return for free Exceptions. State tax return for free   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. State tax return for free 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 tax return for free S. State tax return for free national. State tax return for free See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. State tax return for free U. State tax return for free S. State tax return for free national is defined later in this section under Qualifying widow(er) . State tax return for free   A nonresident alien generally cannot file as married filing jointly. State tax return for free However, a nonresident alien who is married to a U. State tax return for free S. State tax return for free 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 tax return for free For information on these choices, see chapter 1. State tax return for free 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 tax return for free Qualifying widow(er). State tax return for free   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 tax return for free You were a resident of Canada, Mexico, or South Korea, or a U. State tax return for free S. State tax return for free national (defined later). State tax return for free Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. State tax return for free You have a dependent child living with you. State tax return for free See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. State tax return for free   A U. State tax return for free S. State tax return for free national is an individual who, although not a U. State tax return for free S. State tax return for free citizen, owes his or her allegiance to the United States. State tax return for free U. State tax return for free S. State tax return for free nationals include American Samoans and Northern Mariana Islanders who chose to become U. State tax return for free S. State tax return for free nationals instead of U. State tax return for free S. State tax return for free citizens. State tax return for free Head of household. State tax return for free   You cannot file as head of household if you are a nonresident alien at any time during the tax year. State tax return for free However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. State tax return for free S. State tax return for free 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 tax return for free Note. State tax return for free   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 tax return for free In that case, your spouse will not be entitled to the credit. State tax return for free See Publication 596 for more information. State tax return for free Estates and trusts. State tax return for free   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 tax return for free S. State tax return for free trade or business. State tax return for free Special rules for aliens from certain U. State tax return for free S. State tax return for free possessions. State tax return for free   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 tax return for free Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. State tax return for free For resident aliens, this includes income from sources both within and outside the United States. State tax return for free 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 tax return for free S. State tax return for free sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). State tax return for free Deductions Resident and nonresident aliens can claim similar deductions on their U. State tax return for free S. State tax return for free tax returns. State tax return for free However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. State tax return for free S. State tax return for free trade or business. State tax return for free Resident Aliens You can claim the same deductions allowed to U. State tax return for free S. State tax return for free citizens if you are a resident alien for the entire tax year. State tax return for free 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 tax return for free You should get Form 1040 and instructions for more information on how to claim your allowable deductions. State tax return for free Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. State tax return for free You generally cannot claim deductions related to income that is not connected with your U. State tax return for free S. State tax return for free business activities. State tax return for free 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 tax return for free Ordinary and necessary business expenses. State tax return for free   You can deduct all ordinary and necessary expenses in the operation of your U. State tax return for free S. State tax return for free trade or business to the extent they relate to income effectively connected with that trade or business. State tax return for free The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. State tax return for free For information about other business expenses, see Publication 535. State tax return for free Losses. State tax return for free   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. State tax return for free to the extent that they relate to income that is effectively connected with a trade or business in the United States. State tax return for free Educator expenses. State tax return for free   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 tax return for free For more information, see your tax form instructions. State tax return for free Individual retirement arrangement (IRA). State tax return for free   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. State tax return for free But you must have taxable compensation effectively connected with a U. State tax return for free S. State tax return for free trade or business to do so. State tax return for free A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. State tax return for free If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. State tax return for free ) at work or through self-employment, your IRA deduction may be reduced or eliminated. State tax return for free But you can still make contributions to a traditional IRA even if you cannot deduct them. State tax return for free If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. State tax return for free   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). State tax return for free Moving expenses. State tax return for free   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 tax return for free 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 tax return for free 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 tax return for free If you had no former job location, the new job location must be at least 50 miles from your former home. State tax return for free   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. State tax return for free   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. State tax return for free   For more information on the moving expense deduction, see Publication 521. State tax return for free Reimbursements. State tax return for free   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. State tax return for free 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 tax return for free For more information, see Publication 521. State tax return for free Moving expense or travel expense. State tax return for free   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 tax return for free 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 tax return for free Self-employed SEP, SIMPLE, and qualified retirement plans. State tax return for free   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 tax return for free To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. State tax return for free S. State tax return for free trade or business. State tax return for free   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. State tax return for free Penalty on early withdrawal of savings. State tax return for free   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. State tax return for free Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. State tax return for free However, if the interest income is effectively connected with your U. State tax return for free S. State tax return for free 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 tax return for free Student loan interest expense. State tax return for free   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 tax return for free Generally, you can claim the deduction if all the following requirements are met. State tax return for free Your filing status is any filing status except married filing separately. State tax return for free Your modified adjusted gross income is less than $75,000. State tax return for free No one else is claiming an exemption for you on his or her 2013 tax return. State tax return for free 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 tax return for free 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 tax return for free The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. State tax return for free The person for whom the expenses were paid or incurred was an eligible student. State tax return for free Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. State tax return for free For more information, see Publication 970, Tax Benefits for Education. State tax return for free Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax return for free S. State tax return for free citizens. State tax return for free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax return for free S. State tax return for free tax return. State tax return for free Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. State tax return for free S. State tax return for free citizens. State tax return for free You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. State tax return for free S. State tax return for free tax purposes and was not the dependent of another taxpayer. State tax return for free 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 tax return for free You can claim an exemption for each person who qualifies as a dependent according to the rules for U. State tax return for free S. State tax return for free citizens. State tax return for free 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 tax return for free Get Publication 501 for more information. State tax return for free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. State tax return for free See Identification Number, earlier. State tax return for free 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 tax return for free 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 tax return for free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. State tax return for free See Identification Number, earlier. State tax return for free Residents of Mexico or Canada or U. State tax return for free S. State tax return for free nationals. State tax return for free   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 tax return for free S. State tax return for free tax purposes and cannot be claimed as the dependent on another U. State tax return for free S. State tax return for free taxpayer's return. State tax return for free In addition, you can claim exemptions for your dependents who meet certain tests. State tax return for free Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. State tax return for free S. State tax return for free citizens to determine who is a dependent and for which dependents exemptions can be claimed. State tax return for free See Publication 501 for these rules. State tax return for free For purposes of these rules, dependents who are U. State tax return for free S. State tax return for free nationals meet the citizenship test discussed in Publication 501. State tax return for free Residents of South Korea. State tax return for free   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. State tax return for free 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 tax return for free S. State tax return for free source gross income effectively connected with a U. State tax return for free S. State tax return for free trade or business for the tax year to the alien's entire income from all sources during the tax year. State tax return for free Example. State tax return for free Mr. State tax return for free Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. State tax return for free During the tax year he receives U. State tax return for free S. State tax return for free compensation of $18,000. State tax return for free He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. State tax return for free S. State tax return for free trade or business. State tax return for free Thus, his total income for the year is $24,000. State tax return for free Mr. State tax return for free Park meets all requirements for claiming exemptions for his spouse and two children. State tax return for free 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 tax return for free   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 tax return for free   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 tax return for free S. State tax return for free taxpayer's return. State tax return for free   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 tax return for free S. State tax return for free citizens. State tax return for free See Publication 501 for these rules. State tax return for free   List your spouse and dependents on line 7c of Form 1040NR. State tax return for free Enter the total on the appropriate line to the right of line 7c. State tax return for free Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax return for free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax return for free S. State tax return for free trade or business. State tax return for free Resident Aliens You can claim the same itemized deductions as U. State tax return for free S. State tax return for free citizens, using Schedule A of Form 1040. State tax return for free 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 tax return for free If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. State tax return for free For further information, see Form 1040 and instructions. State tax return for free Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. State tax return for free S. State tax return for free trade or business. State tax return for free These deductions include state and local income taxes, charitable contributions to U. State tax return for free S. State tax return for free organizations, casualty and theft losses, and miscellaneous deductions. State tax return for free Use Schedule A of Form 1040NR to claim itemized deductions. State tax return for free If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. State tax return for free If you are claiming any other itemized deduction, you must file Form 1040NR. State tax return for free Standard deduction. State tax return for free   Nonresident aliens cannot claim the standard deduction. State tax return for free However, see Students and business apprentices from India , next. State tax return for free Students and business apprentices from India. State tax return for free   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 tax return for free You can claim the standard deduction provided you do not claim itemized deductions. State tax return for free   Use Worksheet 5-1 to figure your standard deduction. State tax return for free If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. State tax return for free State and local income taxes. State tax return for free   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 tax return for free 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 tax return for free 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 tax return for free See Recoveries in Publication 525 for details on how to figure the amount to include in income. State tax return for free Charitable contributions. State tax return for free   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. State tax return for free 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 tax return for free Certain organizations that promote national or international amateur sports competition are also qualified organizations. State tax return for free Foreign organizations. State tax return for free   Contributions made directly to a foreign organization are not deductible. State tax return for free However, you can deduct contributions to a U. State tax return for free S. State tax return for free organization that transfers funds to a charitable foreign organization if the U. State tax return for free S. State tax return for free organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. State tax return for free S. State tax return for free organization. State tax return for free   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. State tax return for free Worksheet 5-1. State tax return for free 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. State tax return for free If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. State tax return for free You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. State tax return for free 1 Enter the amount shown below for your filing status. State tax return for free           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. State tax return for free           2 Can you be claimed as a dependent on someone else's U. State tax return for free S. State tax return for free income tax return?  No. State tax return for free Enter the amount from line 1 on line 4. State tax return for free Skip line 3 and go to line 5. State tax return for free   Yes. State tax return for free Go to line 3. State tax return for free         3 Is your earned income* more than $650?           Yes. State tax return for free Add $350 to your earned income. State tax return for free Enter the total. State tax return for free           No. State tax return for free Enter $1,000 3. State tax return for free       4 Enter the smaller of line 1 or line 3 4. State tax return for free   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). State tax return for free If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). State tax return for free Otherwise, enter -0- 5. State tax return for free   6 Add lines 4 and 5. State tax return for free Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). State tax return for free Print “Standard Deduction Allowed Under U. State tax return for free S. State tax return for free –India Income Tax Treaty” in the space to the left of these lines. State tax return for free This is your standard deduction for 2013. State tax return for free 6. State tax return for free   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. State tax return for free It also includes any amount received as a scholarship that you must include in your income. State tax return for free 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 tax return for free Contributions from which you benefit. State tax return for free   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 tax return for free   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 tax return for free For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. State tax return for free Cash contributions. State tax return for free   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 tax return for free The written record must include the name of the charity, date of the contribution, and the amount of the contribution. State tax return for free   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 tax return for free If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. State tax return for free Noncash contributions. State tax return for free   For contributions not made in cash, the records you must keep depend on the amount of your deduction. State tax return for free See Publication 526 for details. State tax return for free 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 tax return for free 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 tax return for free If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. State tax return for free If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. State tax return for free 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 tax return for free See Form 8283 and its instructions for details. State tax return for free Contributions of appreciated property. State tax return for free   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 tax return for free 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 tax return for free Your basis in the property is generally what you paid for it. State tax return for free If you need more information about basis, get Publication 551, Basis of Assets. State tax return for free   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. State tax return for free For information about these rules, see Publication 526. State tax return for free Limit. State tax return for free   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 tax return for free For a discussion of limits on charitable contributions and other information, get Publication 526. State tax return for free Casualty and theft losses. State tax return for free   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 tax return for free S. State tax return for free trade or business. State tax return for free The property can be personal use property or income-producing property not connected with a U. State tax return for free S. State tax return for free trade or business. State tax return for free The property must be located in the United States at the time of the casualty or theft. State tax return for free You can deduct theft losses only in the year in which you discover the loss. State tax return for free   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 tax return for free The fair market value of property immediately after a theft is considered zero, because you no longer have the property. State tax return for free   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. State tax return for free If you do not, you cannot deduct this loss as a casualty or theft loss. State tax return for free   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. State tax return for free Losses from personal use property. State tax return for free    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. State tax return for free 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 tax return for free Losses from income-producing property. State tax return for free   These losses are not subject to the limitations that apply to personal use property. State tax return for free Use Section B of Form 4684 to figure your deduction for these losses. State tax return for free Job expenses and other miscellaneous deductions. State tax return for free   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. State tax return for free Generally, the allowable deductions must be related to effectively connected income. State tax return for free 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 tax return for free   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). State tax return for free For more information on miscellaneous deductions, see the instructions for Form 1040NR. State tax return for free Travel expenses. State tax return for free   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. State tax return for free 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 tax return for free 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 tax return for free   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 tax return for free You cannot deduct travel expenses for other members of your family or party. State tax return for free Deductible travel expenses. State tax return for free   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. State tax return for free , 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 tax return for free You generally can deduct only 50% of unreimbursed meal expenses. State tax return for free The standard meal allowance rates for high-cost areas are available at www. State tax return for free gsa. State tax return for free gov/perdiem. State tax return for free The rates for other areas are in Publication 463. State tax return for free   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). State tax return for free Expenses allocable to U. State tax return for free S. State tax return for free tax-exempt income. State tax return for free   You cannot deduct an expense, or part of an expense, that is allocable to U. State tax return for free S. State tax return for free tax-exempt income, including income exempt by tax treaty. State tax return for free Example. State tax return for free Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. State tax return for free S. State tax return for free company. State tax return for free During her stay in the United States, she received a salary of $8,000 from her Polish employer. State tax return for free She received no other U. State tax return for free S. State tax return for free source income. State tax return for free She spent $3,000 on travel expenses, of which $1,000 were for meals. State tax return for free None of these expenses were reimbursed. State tax return for free Under the tax treaty with Poland, $5,000 of her salary is exempt from U. State tax return for free S. State tax return for free income tax. State tax return for free In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). State tax return for free She must reduce the remaining $2,500 of travel expenses by 62. State tax return for free 5% ($1,563) because 62. State tax return for free 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. State tax return for free She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). State tax return for free She completes the remaining lines according to the instructions for Schedule A. State tax return for free More information. State tax return for free   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. State tax return for free 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 tax return for free Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. State tax return for free S. State tax return for free citizens. State tax return for free The following items are some of the credits you may be able to claim. State tax return for free Foreign tax credit. State tax return for free   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 tax return for free You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. State tax return for free 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 tax return for free   For more information, get Publication 514, Foreign Tax Credit for Individuals. State tax return for free Child and dependent care credit. State tax return for free   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 tax return for free Generally, you must be able to claim an exemption for your dependent. State tax return for free   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. State tax return for free Credit for the elderly or the disabled. State tax return for free   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. State tax return for free For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). State tax return for free Education credits. State tax return for free   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. State tax return for free There are two education credits: the American Opportunity Credit and the lifetime learning credit. State tax return for free You cannot claim these credits if you are married filing separately. State tax return for free Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. State tax return for free For more information, see Publication 970. State tax return for free Retirement savings contributions credit. State tax return for free   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 tax return for free 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 tax return for free Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. State tax return for free For more information, see Publication 590. State tax return for free Child tax credit. State tax return for free   You may be able to take this credit if you have a qualifying child. State tax return for free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. State tax return for free 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 tax return for free Is a U. State tax return for free S. State tax return for free citizen, a U. State tax return for free S. State tax return for free national, or a resident alien. State tax return for free Did not provide over half of his or her own support for 2013. State tax return for free Lived with you more than half of 2013. State tax return for free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. State tax return for free Is claimed as a dependent on your return. State tax return for free An adopted child is always treated as your own child. State tax return for free An adopted child includes a child lawfully placed with you for legal adoption. State tax return for free   See your form instructions for additional details. State tax return for free Adoption credit. State tax return for free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. State tax return for free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. State tax return for free To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. State tax return for free Earned income credit. State tax return for free   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 tax return for free 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 tax return for free 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 tax return for free 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 tax return for free You cannot claim the earned income credit if your filing status is married filing separately. State tax return for free    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. State tax return for free You cannot claim the credit using an ITIN. State tax return for free 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 tax return for free An example of a federally funded benefit is Medicaid. State tax return for free If a card has this legend and the individual's immigration status has changed so that the individual is now a U. State tax return for free S. State tax return for free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. State tax return for free Other information. State tax return for free   There are other eligibility rules that are not discussed here. State tax return for free For more information, get Publication 596, Earned Income Credit. State tax return for free Nonresident Aliens You can claim some of the same credits that resident aliens can claim. State tax return for free You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. State tax return for free Credits Credits are allowed only if you receive effectively connected income. State tax return for free You may be able to claim some of the following credits. State tax return for free Foreign tax credit. State tax return for free   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 tax return for free S. State tax return for free possession on that income. State tax return for free   If you do not have foreign source income effectively connected with a U. State tax return for free S. State tax return for free trade or business, you cannot claim credits against your U. State tax return for free S. State tax return for free tax for taxes paid or accrued to a foreign country or U. State tax return for free S. State tax return for free possession. State tax return for free   You cannot take any credit for taxes imposed by a foreign country or U. State tax return for free S. State tax return for free possession on your U. State tax return for free S. State tax return for free source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. State tax return for free   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. State tax return for free See Publication 514 for more information. State tax return for free Child and dependent care credit. State tax return for free   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 tax return for free Generally, you must be able to claim an exemption for your dependent. State tax return for free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. State tax return for free S. State tax return for free 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 tax return for free   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 tax return for free Earned income generally means wages, salaries, and professional fees for personal services performed. State tax return for free   For more information, get Publication 503. State tax return for free Education credits. State tax return for free   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax return for free However, if you are married and choose to file a joint return with a U. State tax return for free S. State tax return for free citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. State tax return for free Retirement savings contributions credit. State tax return for free   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 tax return for free 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 tax return for free Use Form 8880 to figure the credit. State tax return for free For more information, see Publication 590. State tax return for free Child tax credit. State tax return for free   You may be able to take this credit if you have a qualifying child. State tax return for free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. State tax return for free 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 tax return for free Is a U. State tax return for free S. State tax return for free citizen, a U. State tax return for free S. State tax return for free national, or a resident alien. State tax return for free Did not provide over half of his or her own support for 2013. State tax return for free Lived with you more than half of 2013. State tax return for free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. State tax return for free Is claimed as a dependent on your return. State tax return for free An adopted child is always treated as your own child. State tax return for free An adopted child includes a child lawfully placed with you for legal adoption. State tax return for free   See your form instructions for additional details. State tax return for free Adoption credit. State tax return for free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. State tax return for free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. State tax return for free To claim the adoption credit, file Form 8839 with your Form 1040NR. State tax return for free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. State tax return for free S. State tax return for free 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 tax return for free Credit for prior year minimum tax. State tax return for free   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 tax return for free Earned income credit. State tax return for free   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. State tax return for free However, if you are married and choose to file a joint return with a U. State tax return for free S. State tax return for free citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. State tax return for free    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. State tax return for free You cannot claim the credit using an ITIN. State tax return for free 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 tax return for free An example of a federally funded benefit is Medicaid. State tax return for free If a card has this legend and the individual's immigration status has changed so that the individual is now a U. State tax return for free S. State tax return for free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. State tax return for free   See Publication 596 for more information on the credit. State tax return for free Tax Withheld You can claim the tax withheld during the year as a payment against your U. State tax return for free S. State tax return for free tax. State tax return for free You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. State tax return for free The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. State tax return for free Withholding from wages. State tax return for free   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 tax return for free S. State tax return for free income tax liability for the same year. State tax return for free 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 tax return for free Excess social security tax withheld. State tax return for free   If you have two or more employers, you may be able to claim a credit against your U. State tax return for free S. State tax return for free income tax liability for social security tax withheld in excess of the maximum required. State tax return for free See Social Security and Medicare Taxes in chapter 8 for more information. State tax return for free Additional Medicare Tax. State tax return for free   Your employer is responsible for withholding the 0. State tax return for free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. State tax return for free 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 tax return for free Tax paid on undistributed long-term capital gains. State tax return for free   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 tax return for free You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. State tax return for free Tax withheld at the source. State tax return for free   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 tax return for free Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. State tax return for free Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. State tax return for free Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. State tax return for free Tax withheld on partnership income. State tax return for free   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 tax return for free 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 tax return for free A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. State tax return for free In this case, the partnership will give you a statement on Form 1042-S. State tax return for free Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. State tax return for free Claiming tax withheld on your return. State tax return for free   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 tax return for free The following table lists some of the more common information documents and shows where to find the amount of tax withheld. State tax return for free 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 tax return for free You should file Form 1040 and report all income from sources both in and outside the United States. State tax return for free However, you can exclude the income discussed in the following paragraphs. State tax return for free For tax purposes other than reporting income, however, you will be treated as a nonresident alien. State tax return for free 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 tax return for free There are also limits on what deductions and credits are allowed. State tax return for free See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. State tax return for free Residents of Puerto Rico. State tax return for free   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 tax return for free   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 tax return for free You must also make your first payment of estimated tax by June 15. State tax return for free You cannot file a joint income tax return or make joint payments of estimated tax. State tax return for free However, if you are married to a U. State tax return for free S. State tax return for free citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. State tax return for free   If you earn wages subject to withholding, your U. State tax return for free S. State tax return for free income tax return is due by April 15. State tax return for free Your first payment of estimated tax is also due by April 15. State tax return for free For information on withholding and estimated tax, see chapter 8 . State tax return for free Residents of American Samoa. State tax return for free   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 tax return for free S. State tax return for free government or any of its agencies). State tax return for free An employee of the American Samoan government is not considered an employee of the U. State tax return for free S. State tax return for free government or any of its agencies for purposes of the exclusion. State tax return for free For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. State tax return for free S. State tax return for free Possessions. State tax return for free Prev  Up  Next   Home   More Online Publications
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Understanding your CP21I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The State Tax Return For Free

State tax return for free 5. State tax return for free   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. State tax return for free This chapter discusses the records you need to keep to prove these expenses. State tax return for free If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. State tax return for free You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. State tax return for free These plans are discussed in chapter 6 under Reimbursements . State tax return for free How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. State tax return for free You must be able to prove the elements listed across the top portion of the chart. State tax return for free You prove them by having the information and receipts (where needed) for the expenses listed in the first column. State tax return for free You cannot deduct amounts that you approximate or estimate. State tax return for free You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. State tax return for free You must generally prepare a written record for it to be considered adequate. State tax return for free This is because written evidence is more reliable than oral evidence alone. State tax return for free However, if you prepare a record on a computer, it is considered an adequate record. State tax return for free What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. State tax return for free You should also keep documentary evidence that, together with your record, will support each element of an expense. State tax return for free Documentary evidence. State tax return for free   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. State tax return for free Exception. State tax return for free   Documentary evidence is not needed if any of the following conditions apply. State tax return for free You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. State tax return for free ( Accountable plans and per diem allowances are discussed in chapter 6. State tax return for free ) Your expense, other than lodging, is less than $75. State tax return for free You have a transportation expense for which a receipt is not readily available. State tax return for free Adequate evidence. State tax return for free   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. State tax return for free   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. State tax return for free The name and location of the hotel. State tax return for free The dates you stayed there. State tax return for free Separate amounts for charges such as lodging, meals, and telephone calls. State tax return for free   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. State tax return for free The name and location of the restaurant. State tax return for free The number of people served. State tax return for free The date and amount of the expense. State tax return for free If a charge is made for items other than food and beverages, the receipt must show that this is the case. State tax return for free Canceled check. State tax return for free   A canceled check, together with a bill from the payee, ordinarily establishes the cost. State tax return for free However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. State tax return for free Duplicate information. State tax return for free   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. State tax return for free   You do not have to record amounts your employer pays directly for any ticket or other travel item. State tax return for free However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. State tax return for free Timely-kept records. State tax return for free   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. State tax return for free A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. State tax return for free   You do not need to write down the elements of every expense on the day of the expense. State tax return for free If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. State tax return for free   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. State tax return for free This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. State tax return for free Proving business purpose. State tax return for free   You must generally provide a written statement of the business purpose of an expense. State tax return for free However, the degree of proof varies according to the circumstances in each case. State tax return for free If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. State tax return for free Example. State tax return for free If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. State tax return for free You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. State tax return for free You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. State tax return for free Confidential information. State tax return for free   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. State tax return for free However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. State tax return for free What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. State tax return for free If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. State tax return for free Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. State tax return for free Documentary evidence can be receipts, paid bills, or similar evidence. State tax return for free If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. State tax return for free For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. State tax return for free Invoices of deliveries establish when you used the car for business. State tax return for free Table 5-1. State tax return for free How To Prove Certain Business Expenses IF you have expenses for . State tax return for free . State tax return for free THEN you must keep records that show details of the following elements . State tax return for free . State tax return for free . State tax return for free   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. State tax return for free Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. State tax return for free Dates you left and returned for each trip and number of days spent on business. State tax return for free Destination or area of your travel (name of city, town, or other designation). State tax return for free Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. State tax return for free    Relationship: N/A Entertainment Cost of each separate expense. State tax return for free Incidental expenses such as taxis, telephones, etc. State tax return for free , may be totaled on a daily basis. State tax return for free Date of entertainment. State tax return for free (Also see Business Purpose. State tax return for free ) Name and address or location of place of entertainment. State tax return for free Type of entertainment if not otherwise apparent. State tax return for free (Also see Business Purpose. State tax return for free ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. State tax return for free  For entertainment, the nature of the business discussion or activity. State tax return for free If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. State tax return for free    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. State tax return for free  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. State tax return for free Gifts Cost of the gift. State tax return for free Date of the gift. State tax return for free Description of the gift. State tax return for free   Transportation Cost of each separate expense. State tax return for free For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. State tax return for free Date of the expense. State tax return for free For car expenses, the date of the use of the car. State tax return for free Your business destination. State tax return for free Purpose: Business purpose for the expense. State tax return for free    Relationship: N/A Sampling. State tax return for free   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. State tax return for free You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. State tax return for free Example. State tax return for free You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. State tax return for free There is no other business use of the car, but you and your family use the car for personal purposes. State tax return for free You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. State tax return for free Invoices and bills show that your business use continues at the same rate during the later weeks of each month. State tax return for free Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. State tax return for free Exceptional circumstances. State tax return for free   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. State tax return for free This applies if all the following are true. State tax return for free You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . State tax return for free You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . State tax return for free You have presented other evidence for the element that is the best proof possible under the circumstances. State tax return for free Destroyed records. State tax return for free   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. State tax return for free Reasons beyond your control include fire, flood, and other casualties. State tax return for free    Table 5-2. State tax return for free Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. State tax return for free ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. State tax return for free Separating expenses. State tax return for free   Each separate payment is generally considered a separate expense. State tax return for free For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. State tax return for free You must record them separately in your records. State tax return for free Season or series tickets. State tax return for free   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. State tax return for free To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. State tax return for free You must keep records to show whether you use each ticket as a gift or entertainment. State tax return for free Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. State tax return for free See Entertainment tickets in chapter 2. State tax return for free Combining items. State tax return for free   You can make one daily entry in your record for reasonable categories of expenses. State tax return for free Examples are taxi fares, telephone calls, or other incidental travel costs. State tax return for free Meals should be in a separate category. State tax return for free You can include tips for meal-related services with the costs of the meals. State tax return for free   Expenses of a similar nature occurring during the course of a single event are considered a single expense. State tax return for free For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. State tax return for free Car expenses. State tax return for free   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. State tax return for free Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. State tax return for free Example. State tax return for free You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. State tax return for free You can account for these using a single record of miles driven. State tax return for free Gift expenses. State tax return for free   You do not always have to record the name of each recipient of a gift. State tax return for free A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. State tax return for free For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. State tax return for free Allocating total cost. State tax return for free   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. State tax return for free To do so, you must establish the number of persons who participated in the event. State tax return for free   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. State tax return for free See Allocating between business and nonbusiness in chapter 2. State tax return for free If your return is examined. State tax return for free    If your return is examined, you may have to provide additional information to the IRS. State tax return for free This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. State tax return for free    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. State tax return for free Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. State tax return for free Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. State tax return for free Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. State tax return for free Entertainment  (Detail in Schedule C)                                 4. State tax return for free Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. State tax return for free Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. State tax return for free ) (Detail mileage in Schedule A. State tax return for free ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. State tax return for free Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. State tax return for free 00 or more. State tax return for free Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. State tax return for free Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. State tax return for free A return filed early is considered filed on the due date. State tax return for free For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. State tax return for free You must keep records of the business use of your car for each year of the recovery period. State tax return for free See More-than-50%-use test in chapter 4 under Depreciation Deduction. State tax return for free Reimbursed for expenses. State tax return for free   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. State tax return for free However, you may have to prove your expenses if any of the following conditions apply. State tax return for free You claim deductions for expenses that are more than reimbursements. State tax return for free Your expenses are reimbursed under a nonaccountable plan. State tax return for free Your employer does not use adequate accounting procedures to verify expense accounts. State tax return for free You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. State tax return for free Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. State tax return for free Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. State tax return for free Prev  Up  Next   Home   More Online Publications