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Taxact2011online

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Taxact2011online

Taxact2011online 1. Taxact2011online   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Taxact2011online General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Taxact2011online There are exceptions to this rule, discussed under Exceptions , later. Taxact2011online Generally, you must include the canceled debt in your income. Taxact2011online However, you may be able to exclude the canceled debt. Taxact2011online See Exclusions , later. Taxact2011online Example. Taxact2011online John owed $1,000 to Mary. Taxact2011online Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Taxact2011online John has canceled debt of $600. Taxact2011online Example. Taxact2011online Margaret owed $1,000 to Henry. Taxact2011online Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Taxact2011online Margaret does not have canceled debt. Taxact2011online Instead, she has income from services. Taxact2011online A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Taxact2011online Debt for which you are personally liable is recourse debt. Taxact2011online All other debt is nonrecourse debt. Taxact2011online If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Taxact2011online See Discounts and loan modifications , later. Taxact2011online However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Taxact2011online As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Taxact2011online For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Taxact2011online There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Taxact2011online See Exceptions and Exclusions, later. Taxact2011online You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Taxact2011online Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Taxact2011online The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Taxact2011online For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Taxact2011online Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Taxact2011online An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Taxact2011online Identifiable event codes. Taxact2011online    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Taxact2011online The codes shown in box 6 are explained below. Taxact2011online Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Taxact2011online Note. Taxact2011online Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Taxact2011online However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Taxact2011online Code A — Bankruptcy. Taxact2011online Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Taxact2011online See Bankruptcy , later. Taxact2011online Code B — Other judicial debt relief. Taxact2011online Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Taxact2011online Code C — Statute of limitations or expiration of deficiency period. Taxact2011online Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Taxact2011online In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Taxact2011online Code D — Foreclosure election. Taxact2011online Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Taxact2011online This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Taxact2011online Code E — Debt relief from probate or similar proceeding. Taxact2011online Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Taxact2011online Code F — By agreement. Taxact2011online Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Taxact2011online Code G — Decision or policy to discontinue collection. Taxact2011online Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Taxact2011online For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Taxact2011online Code H — Expiration of nonpayment testing period. Taxact2011online Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Taxact2011online The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Taxact2011online This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Taxact2011online Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Taxact2011online Code I — Other actual discharge before identifiable event. Taxact2011online Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Taxact2011online Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Taxact2011online Amount of canceled debt. Taxact2011online    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Taxact2011online The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Taxact2011online Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Taxact2011online Interest included in canceled debt. Taxact2011online    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Taxact2011online Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Taxact2011online See Deductible Debt under Exceptions, later. Taxact2011online Persons who each receive a Form 1099-C showing the full amount of debt. Taxact2011online    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Taxact2011online However, you may not have to report that entire amount as income. Taxact2011online The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Taxact2011online See Example 3 under Insolvency, later. Taxact2011online Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Taxact2011online However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Taxact2011online The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Taxact2011online For more details, see Exceptions and Exclusions, later. Taxact2011online Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Taxact2011online   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Taxact2011online The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Taxact2011online The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Taxact2011online If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Taxact2011online The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Taxact2011online For more details, see Exceptions and Exclusions, later. Taxact2011online Nonrecourse debt. Taxact2011online   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Taxact2011online The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Taxact2011online The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Taxact2011online The character of the gain or loss is determined by the character of the property. Taxact2011online More information. Taxact2011online    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Taxact2011online Abandonments Recourse debt. Taxact2011online   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Taxact2011online You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Taxact2011online For more details, see Exceptions and Exclusions, later. Taxact2011online This income is separate from any amount realized from the abandonment of the property. Taxact2011online For more details, see chapter 3. Taxact2011online Nonrecourse debt. Taxact2011online   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Taxact2011online Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Taxact2011online For more information, see Publication 542, Corporations. Taxact2011online Prev  Up  Next   Home   More Online Publications
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Section 7216 Information Center

Final Treasury Regulations on rules and consent requirements relating to the disclosure or use of tax return information by tax return preparers became effective Dec. 28, 2012. For additional information about how these apply to services and education related to the Affordable Care Act, please see our questions and answers.

 For further information, see Rev Proc 2013-14 and Rev Proc 2013-19

On December 30, 2009, the IRS issued proposed and temporary regulations (effective January 4, 2010) and related revenue rulings addressing the use or disclosure of tax return information by tax return preparers. The regulations and related revenue rulings under section 7216 enable tax return preparers to more effectively provide a range of services that taxpayers would ordinarily expect from tax return preparers.

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations Amendments to the Section 7216 Regulations—Disclosure or Use of Information by Preparers of Returns

Revision to Section 301.7216-2 Guidance

Description of the Guidance:
These final and temporary regulations provide updated guidance regarding the disclosure and use of tax return information by tax return preparers without taxpayer consent. These regulations expand the information tax return preparers may compile, maintain, and use in lists for solicitation of tax return business under section 301.7216-2(n) to include taxpayer entity classification or type and tax return form number. These regulations clarify that the section 301.7216-2(n) lists may not be used to solicit non-tax return preparation services.  These regulations also clarify the phrase “tax information” in section 301.7216-2(n) by replacing that phrase with “tax information and general business or economic analysis for educational purposes.  These regulations further clarify that due diligence performed in contemplation of a sale or other disposition of a tax return preparation business is “in connection with” the sale or other disposition of the section 301.7216-2(n) list compiler’s tax return business” and that tax return information made available for due diligence purposes is a disclosure of that information, not a transfer of that information.  These regulations adopt the guidance provided in Notice 2009-13 related to section 301.7216-2(p) allowing certain expanded disclosures and uses of statistical compilations, subject to specific prohibitions, provided that the statistical compilations are anonymous as to taxpayer identity and contain data from at least 10 tax returns. Finally, these regulations allow the disclosure of tax return information to the extent necessary to accomplish required legal or ethical conflict reviews to avoid client conflicts of interest.  These regulations also include specific restrictions and prohibitions applicable to the expanded uses and disclosures that are designed to appropriately balance taxpayer rights provided by section 7216 and its regulations without compromising those rights.

Revenue Ruling 2010-4

(Provides guidance on whether a tax return preparer is liable for criminal and civil penalties under Internal Revenue Code sections 7216 and 6713 when the tax return preparer uses tax return information to contact taxpayers to inform them of changes in tax law that could affect the taxpayers’ income tax liability reported in tax returns previously prepared or processed by the tax return preparer; uses tax return information to determine which taxpayers’ future income tax return filing obligations may be affected by a prospective change in tax rule or regulation and to contact such taxpayers to notify them of the changed rule or regulation, explain how the change may affect them, and advise them with regard to actions they may take in response to the change; or discloses tax return information contained in the list permitted to be maintained by the tax return preparer under section 301.7216-2(n) to a third-party service provider that creates, publishes, or distributes, by mail or e-mail, tax information and general business and economic information or analysis for educational purposes or for purposes of soliciting additional tax return preparation services for the tax return preparer, for the purpose of obtaining the ‘newsletter’ creation, publication, and or distribution services offered by the third-party service provider.)

Revenue Ruling 2010-5

(Provides guidance on whether a tax return preparer is liable for criminal and civil penalties under Internal Revenue Code sections 7216 and 6713 when the tax return preparer discloses (1) to a professional liability insurance carrier tax return information required by the insurance carrier to obtain or maintain professional liability insurance coverage; (2) to a professional liability insurance carrier tax return information required by the insurance carrier to promptly and accurately report a claim or a potential claim against the tax return preparer, or to aid in the investigation of a claim or potential claim against the tax return preparer; (3) to a professional liability insurance carrier tax return information to the preparer’s professional liability insurance carrier in order to obtain legal representation under the terms of the insurance policy; or (4) tax return information to an unrelated attorney for the purpose of evaluating a claim or potential claim against the tax return preparer.)

News Releases:

IRS Issues Proposed Regulations Adjusting Use of Some Taxpayer Information (Released December 30, 2009)

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Section 7216 Frequently Asked Questions

Aids to Preparing Section 7216 Consent Forms

Archived Information:

Section 7216 Updated Rules for Tax Preparers (Updated 12/18/2008)

Page Last Reviewed or Updated: 27-Feb-2014

The Taxact2011online

Taxact2011online Index A Alien Resident, Resident alien. Taxact2011online American Institute in Taiwan, U. Taxact2011online S. Taxact2011online employees of, American Institute in Taiwan. Taxact2011online American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Taxact2011online Last year, Bona fide resident for part of a year. Taxact2011online Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Taxact2011online , Reassignment. Taxact2011online Treaty provisions, Special agreements and treaties. Taxact2011online Voting by absentee ballot, Effect of voting by absentee ballot. Taxact2011online Waiver of time requirements, Waiver of Time Requirements, U. Taxact2011online S. Taxact2011online Travel Restrictions C Camps, foreign, Foreign camps. Taxact2011online Carryover of housing deduction, Carryover. Taxact2011online Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Taxact2011online Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Taxact2011online , Earned income credit. Taxact2011online Foreign tax, Foreign tax credit. Taxact2011online , Taxes of Foreign Countries and U. Taxact2011online S. Taxact2011online Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Taxact2011online S. Taxact2011online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Taxact2011online Social security number, Social security number. Taxact2011online Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Taxact2011online E Earned income Foreign, Foreign Earned Income, Foreign camps. Taxact2011online , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Taxact2011online Earned income credit, Earned income credit. Taxact2011online , Earned income credit. Taxact2011online Employer-provided amounts, Employer-provided amounts. Taxact2011online Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Taxact2011online Meals and lodging, Exclusion of Meals and Lodging U. Taxact2011online S. Taxact2011online possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Taxact2011online Meeting bona fide residence or physical presence test, Extension of time to meet tests. Taxact2011online F Fellowships, Scholarships and fellowships. Taxact2011online Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Taxact2011online Figuring U. Taxact2011online S. Taxact2011online income tax, Figuring actual tax. Taxact2011online Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Taxact2011online Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Taxact2011online , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Taxact2011online Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Taxact2011online , Publication 54 - Additional Material Household, second, Second foreign household. Taxact2011online Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Taxact2011online Foreign earned income Defined, Foreign Earned Income, More information. Taxact2011online U. Taxact2011online S. Taxact2011online Government employees, U. Taxact2011online S. Taxact2011online Government Employees, More information. Taxact2011online Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Taxact2011online Foreign tax credit, Foreign tax credit or deduction. Taxact2011online Income received after year earned, Paid in year following work. Taxact2011online , Example. Taxact2011online Limit, Limit on Excludable Amount, Physical presence test. Taxact2011online , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Taxact2011online Part-year exclusion, Part-year exclusion. Taxact2011online Physical presence test, maximum exclusion, Physical presence test. Taxact2011online Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Taxact2011online Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Taxact2011online Foreign tax credit, Foreign tax credit or deduction. Taxact2011online Foreign housing exclusion/deduction Carryover of deduction, Carryover. Taxact2011online Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Taxact2011online Housing amount, Housing Amount Housing expenses, Housing expenses. Taxact2011online Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Taxact2011online Second foreign household, Second foreign household. Taxact2011online Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Taxact2011online , Foreign tax credit or deduction. Taxact2011online Foreign taxes Credit for, Foreign tax credit. Taxact2011online , Taxes of Foreign Countries and U. Taxact2011online S. Taxact2011online Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Taxact2011online S. Taxact2011online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Taxact2011online Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Taxact2011online , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Taxact2011online 2350, How to get an extension. Taxact2011online 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Taxact2011online 4868, Automatic 6-month extension. Taxact2011online 673, Statement. Taxact2011online 8689, Non-USVI resident with USVI income. Taxact2011online 8822, Reminders W-4, Foreign tax credit. Taxact2011online Free tax services, Free help with your tax return. Taxact2011online Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Taxact2011online Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Taxact2011online Where to file, Resident of Guam. Taxact2011online H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Taxact2011online Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Taxact2011online Expenses, Housing expenses. Taxact2011online I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Taxact2011online Blocked, Blocked Income Community, Community income. Taxact2011online Corporation, Income from a corporation. Taxact2011online Earned, Foreign Earned Income, Foreign camps. Taxact2011online , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Taxact2011online Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Taxact2011online Pensions and annuities, Pensions and annuities. Taxact2011online , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Taxact2011online Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Taxact2011online Reimbursement of moving expenses, Reimbursement of moving expenses. Taxact2011online Rental, Rental income. Taxact2011online Royalties, Royalties. Taxact2011online Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Taxact2011online Source of, Source of Earned Income Stock options, Stock options. Taxact2011online Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Taxact2011online Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Taxact2011online Income exclusion, Limit on Excludable Amount, Physical presence test. Taxact2011online Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Taxact2011online N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Taxact2011online Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Taxact2011online Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Taxact2011online P Part-year exclusion, Part-year exclusion. Taxact2011online Pay for personal services, Earned income. Taxact2011online , Common Benefits Paying U. Taxact2011online S. Taxact2011online tax in foreign currency, Paying U. Taxact2011online S. Taxact2011online tax in foreign currency. Taxact2011online Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Taxact2011online , Common Benefits Withholding from, Withholding from pension payments. Taxact2011online Physical presence test 12-month period, How to figure the 12-month period. Taxact2011online Defined, Physical Presence Test Maximum exclusion, Physical presence test. Taxact2011online Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Taxact2011online S. Taxact2011online Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Taxact2011online S. Taxact2011online Virgin Islands Residents of, Puerto Rico. Taxact2011online Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Taxact2011online Employee expenses, Reimbursement of employee expenses. Taxact2011online Moving expenses, Reimbursement of moving expenses. Taxact2011online Resident alien defined, Resident alien. Taxact2011online Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Taxact2011online Second foreign household, Second foreign household. Taxact2011online , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? 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