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Taxes 2008

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Taxes 2008

Taxes 2008 Publication 570 - Introductory Material Table of Contents Future developments. Taxes 2008 What's New Reminders IntroductionOrdering forms and publications. Taxes 2008 Tax questions. Taxes 2008 Useful Items - You may want to see: Future developments. Taxes 2008 For information about any additional changes to the 2013 tax law affecting Pub. Taxes 2008 570, please go to www. Taxes 2008 irs. Taxes 2008 gov/pub570. Taxes 2008 What's New Maximum income subject to social security tax. Taxes 2008 . Taxes 2008  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Taxes 2008 Optional methods to figure net earnings. Taxes 2008 . Taxes 2008  For 2013, the maximum income for using the optional methods is $4,640. Taxes 2008 Additional Medicare Tax. Taxes 2008  Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxes 2008 Also, you may need to report Additional Medicare Tax withheld by your employer. Taxes 2008 For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Taxes 2008 S. Taxes 2008 Tax Return in chapter 4. Taxes 2008 Net Investment Income Tax. Taxes 2008  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Taxes 2008 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Taxes 2008 Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Taxes 2008 Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Taxes 2008 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Taxes 2008 For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Taxes 2008 Reminders Individual taxpayer identification numbers (ITINs) for aliens. Taxes 2008  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Taxes 2008 For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Taxes 2008 Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Taxes 2008 If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Taxes 2008 Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Taxes 2008 The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Taxes 2008 Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Taxes 2008 Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Taxes 2008 irs. Taxes 2008 gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Taxes 2008 An ITIN is for tax use only. Taxes 2008 It does not entitle you to social security benefits or change your employment or immigration status under U. Taxes 2008 S. Taxes 2008 law. Taxes 2008 Electronic filing. Taxes 2008 . Taxes 2008  You can e-file Form 1040-SS. Taxes 2008 For general information about  electronic filing, visit www. Taxes 2008 irs. Taxes 2008 gov/efile. Taxes 2008 Earned income credit (EIC). Taxes 2008  Generally, if you are a bona fide resident of a U. Taxes 2008 S. Taxes 2008 possession, you cannot claim the EIC on your U. Taxes 2008 S. Taxes 2008 tax return. Taxes 2008 However, certain U. Taxes 2008 S. Taxes 2008 possessions may allow bona fide residents to claim the EIC on their possession tax return. Taxes 2008 To claim the EIC on your U. Taxes 2008 S. Taxes 2008 tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Taxes 2008 If you have a child, the child must have lived with you in the United States for more than half the year. Taxes 2008 For this purpose, the United States includes only the 50 states and the District of Columbia. Taxes 2008 Special rules apply to military personnel stationed outside the United States. Taxes 2008 For more information on this credit, see Publication 596, Earned Income Credit. Taxes 2008 Form 8938, Statement of Specified Foreign Financial Assets. Taxes 2008  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Taxes 2008 S. Taxes 2008 income tax return with the IRS. Taxes 2008 If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Taxes 2008 See Bona fide resident of a U. Taxes 2008 S. Taxes 2008 possession, in the Instructions for Form 8938 for more details. Taxes 2008 For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Taxes 2008 irs. Taxes 2008 gov/businesses/corporations/article/0,,id=236667,00. Taxes 2008 html. Taxes 2008 If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Taxes 2008 Change of address. Taxes 2008  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Taxes 2008 S. Taxes 2008 possession tax administration, if appropriate. Taxes 2008 Mail Form 8822 to the Internal Revenue Service Center or U. Taxes 2008 S. Taxes 2008 possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Taxes 2008 If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Taxes 2008 Photographs of missing children. Taxes 2008  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxes 2008 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxes 2008 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxes 2008 Introduction This publication discusses how to treat income received from the following U. Taxes 2008 S. Taxes 2008 possessions on your tax return(s). Taxes 2008 American Samoa. Taxes 2008 The Commonwealth of Puerto Rico (Puerto Rico). Taxes 2008 The Commonwealth of the Northern Mariana Islands (CNMI). Taxes 2008 Guam. Taxes 2008 The U. Taxes 2008 S. Taxes 2008 Virgin Islands (USVI). Taxes 2008 Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Taxes 2008 Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Taxes 2008 Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Taxes 2008 Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Taxes 2008 You may have to file a U. Taxes 2008 S. Taxes 2008 tax return only, a possession tax return only, or both returns. Taxes 2008 This generally depends on whether you are a bona fide resident of the possession. Taxes 2008 In some cases, you may have to file a U. Taxes 2008 S. Taxes 2008 return, but will be able to exclude income earned in a possession from U. Taxes 2008 S. Taxes 2008 tax. Taxes 2008 You can find illustrated examples of some of the additional forms required in chapter 5. Taxes 2008 If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Taxes 2008 S. Taxes 2008 income tax return, the information in chapter 4 will tell you how to file your U. Taxes 2008 S. Taxes 2008 tax return. Taxes 2008 This information also applies if you have income from U. Taxes 2008 S. Taxes 2008 insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Taxes 2008 These other U. Taxes 2008 S. Taxes 2008 insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Taxes 2008 If you need information on U. Taxes 2008 S. Taxes 2008 taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Taxes 2008 S. Taxes 2008 possession, write to the tax department of that possession. Taxes 2008 Their addresses are provided in chapter 3 under the individual headings for each possession. Taxes 2008 Comments and suggestions. Taxes 2008   We welcome your comments about this publication and your suggestions for future editions. Taxes 2008   You can send us comments from www. Taxes 2008 irs. Taxes 2008 gov/formspubs/. Taxes 2008 Click on “More Information”and then on “Comment on Tax Forms and Publications. Taxes 2008 ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Taxes 2008 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes 2008 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes 2008   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxes 2008 Ordering forms and publications. Taxes 2008   Visit www. Taxes 2008 irs. Taxes 2008 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxes 2008 Internal Revenue Service 1201 N. Taxes 2008 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxes 2008   If you have a tax question, check the information available on IRS. Taxes 2008 gov or call 1-800-829-1040. Taxes 2008 We cannot answer tax questions sent to either of the above addresses. Taxes 2008 You can get the necessary possession tax forms at the tax office for the appropriate possession. Taxes 2008 The office addresses are given in chapter 3. Taxes 2008 Useful Items - You may want to see: Publication 54 Tax Guide for U. Taxes 2008 S. Taxes 2008 Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Taxes 2008 S. Taxes 2008 Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Taxes 2008 S. Taxes 2008 Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Taxes 2008 S. Taxes 2008 Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Taxes 2008 S. Taxes 2008 Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Taxes 2008 S. Taxes 2008 Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 04-Sep-2013

The Taxes 2008

Taxes 2008 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Taxes 2008 Preguntas sobre los impuestos. Taxes 2008 Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Taxes 2008  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Taxes 2008 Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Taxes 2008 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Taxes 2008 No necesita completar el Anexo A. Taxes 2008 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Taxes 2008 Recordatorios Acontecimientos futuros. Taxes 2008  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Taxes 2008 irs. Taxes 2008 gov/Spanish/About-Publication-547(SP). Taxes 2008 Fotografías de niños desaparecidos. Taxes 2008  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Taxes 2008 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Taxes 2008 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Taxes 2008 Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Taxes 2008 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Taxes 2008 Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Taxes 2008 Un robo ocurre cuando alguien hurta sus bienes. Taxes 2008 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Taxes 2008 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Taxes 2008 Cómo calcular el monto de su pérdida o ganancia. Taxes 2008 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Taxes 2008 Límites de la deducción. Taxes 2008 Cómo y cuándo declarar un caso de hecho fortuito o robo. Taxes 2008 Reglas especiales para pérdidas en zonas de desastre. Taxes 2008 Formularios que tiene que presentar. Taxes 2008   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Taxes 2008 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Taxes 2008 Formulario 1040NR, Anexo A (para extranjeros no residentes). Taxes 2008 Anexo D. Taxes 2008 Formulario 4797. Taxes 2008 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Taxes 2008 Expropiaciones forzosas. Taxes 2008   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Taxes 2008 Registros para el cálculo de pérdidas por hecho fortuito y robo. Taxes 2008   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Taxes 2008 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Taxes 2008   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Taxes 2008 Comentarios y sugerencias. Taxes 2008   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Taxes 2008   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes 2008 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Taxes 2008 Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Taxes 2008   Puede enviarnos comentarios a través de www. Taxes 2008 irs. Taxes 2008 gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Taxes 2008   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Taxes 2008 Cómo pedir formularios y publicaciones. Taxes 2008   Visite el sitio web del IRS www. Taxes 2008 irs. Taxes 2008 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Taxes 2008 Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Taxes 2008 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Taxes 2008   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Taxes 2008 gov/espanol o llame al número 1-800-829-1040. Taxes 2008 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Taxes 2008 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. Taxes 2008 Prev  Up  Next   Home   More Online Publications