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Taxes 2008

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Taxes 2008

Taxes 2008 1. Taxes 2008   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Taxes 2008 Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Taxes 2008 S. Taxes 2008 Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Taxes 2008 S. Taxes 2008 Individual Income Tax Return 2350 Application for Extension of Time To File U. Taxes 2008 S. Taxes 2008 Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Taxes 2008 S. Taxes 2008 Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Taxes 2008 Filing Requirements If you are a U. Taxes 2008 S. Taxes 2008 citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Taxes 2008 Your income, filing status, and age generally determine whether you must file an income tax return. Taxes 2008 Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Taxes 2008 Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Taxes 2008 Gross income. Taxes 2008   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Taxes 2008   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Taxes 2008 If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Taxes 2008 Self-employed individuals. Taxes 2008   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Taxes 2008 Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Taxes 2008 65 or older. Taxes 2008   You are considered to be age 65 on the day before your 65th birthday. Taxes 2008 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Taxes 2008 Residents of U. Taxes 2008 S. Taxes 2008 possessions. Taxes 2008   If you are (or were) a bona fide resident of a U. Taxes 2008 S. Taxes 2008 possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Taxes 2008 S. Taxes 2008 Possession. Taxes 2008 See the instructions for the form for more information. Taxes 2008 When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Taxes 2008 If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Taxes 2008 In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Taxes 2008 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Taxes 2008 — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Taxes 2008 A tax return delivered by the U. Taxes 2008 S. Taxes 2008 mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Taxes 2008 See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Taxes 2008 Foreign wire transfers. Taxes 2008   If you have a U. Taxes 2008 S. Taxes 2008 bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Taxes 2008 If you do not have a U. Taxes 2008 S. Taxes 2008 bank account, ask if your financial institution has a U. Taxes 2008 S. Taxes 2008 affiliate that can help you make same-day wire transfers. Taxes 2008   For more information, visit www. Taxes 2008 eftps. Taxes 2008 gov. Taxes 2008 Extensions You can get an extension of time to file your return. Taxes 2008 In some circumstances, you also can get an extension of time to file and pay any tax due. Taxes 2008 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Taxes 2008 This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Taxes 2008 If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Taxes 2008 Automatic 2-month extension. Taxes 2008   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Taxes 2008 S. Taxes 2008 citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Taxes 2008   If you use a calendar year, the regular due date of your return is April 15. Taxes 2008 Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Taxes 2008 Married taxpayers. Taxes 2008   If you file a joint return, either you or your spouse can qualify for the automatic extension. Taxes 2008 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Taxes 2008 How to get the extension. Taxes 2008   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Taxes 2008 Automatic 6-month extension. Taxes 2008   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Taxes 2008 To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Taxes 2008 For more information about filing electronically, see E-file options , later. Taxes 2008   The form must show your properly estimated tax liability based on the information available to you. Taxes 2008    You may not be eligible. Taxes 2008 You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Taxes 2008 E-file options. Taxes 2008    You can use e-file to get an extension of time to file. Taxes 2008 You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Taxes 2008   First, complete Form 4868 to use as a worksheet. Taxes 2008 If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Taxes 2008    Then, do one of the following. Taxes 2008 E-file Form 4868. Taxes 2008 You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Taxes 2008 You will need to provide certain information from your tax return for 2012. Taxes 2008 If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Taxes 2008 If you e-file Form 4868, do not also send a paper Form 4868. Taxes 2008 E-file and pay by credit or debit card. Taxes 2008 You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Taxes 2008 You can do this by phone or over the Internet. Taxes 2008 If you do this, you do not file Form 4868. Taxes 2008 For more information, see the instructions for your tax return. Taxes 2008 When to file. Taxes 2008   Generally, you must request the 6-month extension by the regular due date of your return. Taxes 2008 Previous 2-month extension. Taxes 2008   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Taxes 2008 The 2-month period and the 6-month period start at the same time. Taxes 2008 You have to request the additional 4 months by the new due date allowed by the 2-month extension. Taxes 2008   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Taxes 2008 You must make an accurate estimate of your tax based on the information available to you. Taxes 2008 If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Taxes 2008 You will owe interest on the unpaid amount from the original due date of the return. Taxes 2008   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Taxes 2008 Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Taxes 2008 In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Taxes 2008 Additional extension of time for taxpayers out of the country. Taxes 2008   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Taxes 2008   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Taxes 2008 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Taxes 2008   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Taxes 2008 Extension of time to meet tests. Taxes 2008   You generally cannot get an extension of more than 6 months. Taxes 2008 However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Taxes 2008   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Taxes 2008 The tests, the exclusions, and the deduction are explained in chapter 4. Taxes 2008   You should request an extension if all three of the following apply. Taxes 2008 You are a U. Taxes 2008 S. Taxes 2008 citizen or resident alien. Taxes 2008 You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Taxes 2008 Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Taxes 2008   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Taxes 2008 However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Taxes 2008 How to get an extension. Taxes 2008   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Taxes 2008 Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Taxes 2008 What if tests are not met. Taxes 2008   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Taxes 2008    You should make any request for an extension early, so that if it is denied you still can file your return on time. Taxes 2008 Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Taxes 2008 Return filed before test is met. Taxes 2008   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Taxes 2008 S. Taxes 2008 and foreign sources and pay the tax on that income. Taxes 2008 If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Taxes 2008 Foreign Currency You must express the amounts you report on your U. Taxes 2008 S. Taxes 2008 tax return in U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 How you do this depends on your functional currency. Taxes 2008 Your functional currency generally is the U. Taxes 2008 S. Taxes 2008 dollar unless you are required to use the currency of a foreign country. Taxes 2008 You must make all federal income tax determinations in your functional currency. Taxes 2008 The U. Taxes 2008 S. Taxes 2008 dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Taxes 2008 A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Taxes 2008 Even if you have a QBU, your functional currency is the dollar if any of the following apply. Taxes 2008 You conduct the business in U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 The principal place of business is located in the United States. Taxes 2008 You choose to or are required to use the U. Taxes 2008 S. Taxes 2008 dollar as your functional currency. Taxes 2008 The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Taxes 2008 Make all income tax determinations in your functional currency. Taxes 2008 If your functional currency is the U. Taxes 2008 S. Taxes 2008 dollar, you must immediately translate into U. Taxes 2008 S. Taxes 2008 dollars all items of income, expense, etc. Taxes 2008 (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Taxes 2008 Use the exchange rate prevailing when you receive, pay, or accrue the item. Taxes 2008 If there is more than one exchange rate, use the one that most properly reflects your income. Taxes 2008 You can generally get exchange rates from banks and U. Taxes 2008 S. Taxes 2008 Embassies. Taxes 2008 If your functional currency is not the U. Taxes 2008 S. Taxes 2008 dollar, make all income tax determinations in your functional currency. Taxes 2008 At the end of the year, translate the results, such as income or loss, into U. Taxes 2008 S. Taxes 2008 dollars to report on your income tax return. Taxes 2008 Blocked Income You generally must report your foreign income in terms of U. Taxes 2008 S. Taxes 2008 dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 If, because of restrictions in a foreign country, your income is not readily convertible into U. Taxes 2008 S. Taxes 2008 dollars or into other money or property that is readily convertible into U. Taxes 2008 S. Taxes 2008 dollars, your income is “blocked” or “deferrable” income. Taxes 2008 You can report this income in one of two ways: Report the income and pay your federal income tax with U. Taxes 2008 S. Taxes 2008 dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Taxes 2008 If you choose to postpone the reporting of the income, you must file an information return with your tax return. Taxes 2008 For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Taxes 2008 Rul. Taxes 2008 74-351. Taxes 2008 ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Taxes 2008 You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Taxes 2008 You must report your income on your information return using the foreign currency in which you received that income. Taxes 2008 If you have blocked income from more than one foreign country, include a separate information return for each country. Taxes 2008 Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Taxes 2008 S. Taxes 2008 dollars or into other money or property that is convertible into U. Taxes 2008 S. Taxes 2008 currency. Taxes 2008 Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Taxes 2008 If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Taxes 2008 If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Taxes 2008 If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Taxes 2008 To apply for permission, file Form 3115, Application for Change in Accounting Method. Taxes 2008 You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Taxes 2008 See the instructions for Form 3115 for information on changing your accounting method. Taxes 2008 Fulbright Grant All income must be reported in U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 In most cases, the tax also must be paid in U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Taxes 2008 S. Taxes 2008 tax that is based on the blocked income. Taxes 2008 Paying U. Taxes 2008 S. Taxes 2008 tax in foreign currency. Taxes 2008   To qualify for this method of payment, you must prepare a statement that shows the following information. Taxes 2008 You were a Fulbright grantee and were paid in nonconvertible foreign currency. Taxes 2008 The total grant you received during the year and the amount you received in nonconvertible foreign currency. Taxes 2008 At least 70% of the grant was paid in nonconvertible foreign currency. Taxes 2008 The statement must be certified by the U. Taxes 2008 S. Taxes 2008 educational foundation or commission paying the grant or other person having control of grant payments to you. Taxes 2008   You should prepare at least two copies of this statement. Taxes 2008 Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Taxes 2008 Figuring actual tax. Taxes 2008   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Taxes 2008 If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Taxes 2008   Adjusted gross income that is blocked income × Total U. Taxes 2008 S. Taxes 2008 tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Taxes 2008 A copy of the certified statement discussed earlier. Taxes 2008 A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Taxes 2008 S. Taxes 2008 dollars. Taxes 2008 The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Taxes 2008 Figuring estimated tax on nonconvertible foreign currency. Taxes 2008   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Taxes 2008   Adjusted gross income that is blocked income × Total estimated U. Taxes 2008 S. Taxes 2008 tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Taxes 2008 Deposit of foreign currency with disbursing officer. Taxes 2008   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Taxes 2008 Estimated tax installments. Taxes 2008   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Taxes 2008 See Estimated Tax , later. Taxes 2008 Deposit receipt. Taxes 2008   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Taxes 2008 The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Taxes 2008 S. Taxes 2008 dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Taxes 2008 Keep the copy for your records. Taxes 2008 Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Taxes 2008 IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Taxes 2008 IRS computers quickly and automatically check for errors or other missing information. Taxes 2008 Even returns with a foreign address can be e-filed! How to e-file. Taxes 2008   There are three ways you can e-file. Taxes 2008 Use your personal computer. Taxes 2008 Use a volunteer. Taxes 2008 Many programs offering free tax help can e-file your return. Taxes 2008 Use a tax professional. Taxes 2008 Most tax professionals can e-file your return. Taxes 2008 These methods are explained in detail in the instructions for your tax return. Taxes 2008 Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Taxes 2008 You claim the foreign earned income exclusion. Taxes 2008 You claim the foreign housing exclusion or deduction. Taxes 2008 You live in a foreign country. Taxes 2008 Instead, use one of the following special addresses. Taxes 2008 If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Taxes 2008 O. Taxes 2008 Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Taxes 2008 However, you should not file with the addresses listed above if you are a bona fide resident of the U. Taxes 2008 S. Taxes 2008 Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Taxes 2008 Resident of U. Taxes 2008 S. Taxes 2008 Virgin Islands (USVI). Taxes 2008   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Taxes 2008 S. Taxes 2008 return. Taxes 2008 However, you must file a return with the USVI. Taxes 2008    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Taxes 2008 Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Taxes 2008   If you are a U. Taxes 2008 S. Taxes 2008 citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Taxes 2008 File the original return with the United States and file a signed copy of the U. Taxes 2008 S. Taxes 2008 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Taxes 2008   You must complete Form 8689, Allocation of Individual Income Tax to the U. Taxes 2008 S. Taxes 2008 Virgin Islands, and attach a copy to both your U. Taxes 2008 S. Taxes 2008 return and your USVI return. Taxes 2008 You should file your U. Taxes 2008 S. Taxes 2008 return with the address listed under Where To File. Taxes 2008   See Publication 570, Tax Guide for Individuals With Income From U. Taxes 2008 S. Taxes 2008 Possessions, for information about filing Virgin Islands returns. Taxes 2008 Resident of Guam. Taxes 2008   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Taxes 2008    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Taxes 2008 O. Taxes 2008 Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Taxes 2008 S. Taxes 2008 citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Taxes 2008 Send your return to the address listed under Where To File. Taxes 2008   See Publication 570 for information about filing Guam returns. Taxes 2008 Resident of the Commonwealth of the Northern Mariana Islands. Taxes 2008   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Taxes 2008    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Taxes 2008 O. Taxes 2008 Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Taxes 2008 S. Taxes 2008 citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Taxes 2008 Send your return to the address listed under Where To File. Taxes 2008   See Publication 570 for information about filing Northern Mariana Islands returns. Taxes 2008 Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Taxes 2008 S. Taxes 2008 citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Taxes 2008 S. Taxes 2008 resident. Taxes 2008 This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Taxes 2008 If you make this choice, the following two rules apply. Taxes 2008 You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Taxes 2008 You must file a joint income tax return for the year you make the choice. Taxes 2008 This means that neither of you can claim under any tax treaty not to be a U. Taxes 2008 S. Taxes 2008 resident for a tax year for which the choice is in effect. Taxes 2008 You can file joint or separate returns in years after the year in which you make the choice. Taxes 2008 Example 1. Taxes 2008 Pat Smith, a U. Taxes 2008 S. Taxes 2008 citizen, is married to Norman, a nonresident alien. Taxes 2008 Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Taxes 2008 Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Taxes 2008 Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Taxes 2008 Example 2. Taxes 2008 When Bob and Sharon Williams got married, both were nonresident aliens. Taxes 2008 In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Taxes 2008 Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Taxes 2008 Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Taxes 2008 Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Taxes 2008 If you do not choose to treat your nonresident alien spouse as a U. Taxes 2008 S. Taxes 2008 resident, you may be able to use head of household filing status. Taxes 2008 To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Taxes 2008 For more information, see Publication 501. Taxes 2008 Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Taxes 2008 S. Taxes 2008 resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Taxes 2008 To get an SSN for a nonresident alien spouse, apply at an office of the U. Taxes 2008 S. Taxes 2008 Social Security Administration (SSA) or U. Taxes 2008 S. Taxes 2008 consulate. Taxes 2008 You must complete Form SS-5, Application for a Social Security Card, available at www. Taxes 2008 socialsecurity. Taxes 2008 gov or by calling 1-800-772-1213. Taxes 2008 You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Taxes 2008 If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Taxes 2008 How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Taxes 2008 It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Taxes 2008 S. Taxes 2008 citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Taxes 2008 S. Taxes 2008 residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Taxes 2008 (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Taxes 2008 ) You generally make this choice when you file your joint return. Taxes 2008 However, you also can make the choice by filing a joint amended return on Form 1040X. Taxes 2008 Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Taxes 2008 If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Taxes 2008 You generally must file the amended joint return within 3 years from the date you filed your original U. Taxes 2008 S. Taxes 2008 income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Taxes 2008 Table 1–1. Taxes 2008 Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Taxes 2008   • The revocation must be made by the due date for filing the tax return for that tax year. Taxes 2008   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Taxes 2008 The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Taxes 2008     • The name and address of any person who is revoking the choice for a deceased spouse. Taxes 2008     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Taxes 2008   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Taxes 2008 Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Taxes 2008   • If the surviving spouse is a U. Taxes 2008 S. Taxes 2008 citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Taxes 2008   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Taxes 2008 Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Taxes 2008 Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Taxes 2008 Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Taxes 2008 S. Taxes 2008 citizen or resident alien at any time during the later tax year. Taxes 2008 Example. Taxes 2008 Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Taxes 2008 They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Taxes 2008 On January 10, 2012, Dick became a nonresident alien. Taxes 2008 Judy had remained a nonresident alien. Taxes 2008 Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Taxes 2008 Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Taxes 2008 For 2013, both are treated as nonresident aliens. Taxes 2008 If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Taxes 2008 Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Taxes 2008 If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Taxes 2008 Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Taxes 2008 S. Taxes 2008 citizen or resident abroad as for a taxpayer in the United States. Taxes 2008 For current instructions on making estimated tax payments, see Form 1040-ES. Taxes 2008 If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Taxes 2008 Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Taxes 2008 (The return must cover all 12 months. Taxes 2008 ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Taxes 2008 See Publication 505 for more information. Taxes 2008 The first installment of estimated tax is due on April 15, 2014. Taxes 2008 Foreign earned income exclusion. Taxes 2008   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Taxes 2008 In addition, you can reduce your income by your estimated foreign housing deduction. Taxes 2008 However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Taxes 2008 If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Taxes 2008   For more information about figuring your estimated tax, see Publication 505. Taxes 2008 Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Taxes 2008 1). Taxes 2008   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Taxes 2008 1. Taxes 2008 Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Taxes 2008 See the filing instructions at www. Taxes 2008 bsaefiling. Taxes 2008 fincen. Taxes 2008 treas. Taxes 2008 gov/main. Taxes 2008 html. Taxes 2008   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Taxes 2008 You do not need to file the report if the assets are with a U. Taxes 2008 S. Taxes 2008 military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Taxes 2008   More information about the filing of Form 114 can be found in the instructions for the form. Taxes 2008 FinCEN Form 105. Taxes 2008   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Taxes 2008 Certain recipients of currency or monetary instruments also must file Form 105. Taxes 2008   More information about the filing of Form 105 can be found in the instructions on the back of the form. Taxes 2008 Form 8938. Taxes 2008   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Taxes 2008 The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Taxes 2008 Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Taxes 2008 S. Taxes 2008 person. Taxes 2008   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Taxes 2008   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Taxes 2008 Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 24-Jan-2014

The Taxes 2008

Taxes 2008 Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxes 2008 Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxes 2008 Alternative minimum tax (AMT), Limit on credit. Taxes 2008 Amount of credit, Amount of Credit, Payments for prior year's expenses. Taxes 2008 Limit on, Limit on credit. Taxes 2008 Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Taxes 2008 Camp, overnight, Camp. Taxes 2008 Care Dependent care benefits, Dependent care benefits. Taxes 2008 , Dependent care benefits. Taxes 2008 Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Taxes 2008 Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Taxes 2008 Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Taxes 2008 Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Taxes 2008 Community property, Community property laws. Taxes 2008 D Death of spouse, Death of spouse. Taxes 2008 Dependent care benefits, Dependent care benefits. Taxes 2008 , Dependent Care Benefits Dependent care centers, Dependent care center. Taxes 2008 Dependent defined, Dependent defined. Taxes 2008 Dependents (see Qualifying person test) Deposits, Fees and deposits. Taxes 2008 Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Taxes 2008 Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Taxes 2008 , Working or Looking for Work, You or your spouse is a student or not able to care for self. Taxes 2008 Divorced parents, Child of divorced or separated parents or parents living apart. Taxes 2008 Dollar limit, Dollar Limit, Yearly limit. Taxes 2008 Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Taxes 2008 Due diligence, Due diligence. Taxes 2008 E Earned income Dependent care benefits, Exclusion or deduction. Taxes 2008 For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Taxes 2008 Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Taxes 2008 Self-employment earnings, Self-employment earnings. Taxes 2008 Statutory employees, Statutory employee. Taxes 2008 What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Taxes 2008 Determination, Tests To Claim the Credit Education expenses, Education. Taxes 2008 Employer-provided dependent care benefits, Dependent care benefits. Taxes 2008 , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Taxes 2008 , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Taxes 2008 , Exclusion or deduction. Taxes 2008 Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Taxes 2008 Worksheet for 2012 Expenses Paid in 2013 Education, Education. Taxes 2008 Medical, Medical expenses. Taxes 2008 Not for care, Expenses not for care. Taxes 2008 Prepaid, Expenses prepaid in an earlier year. Taxes 2008 Reimbursed, Expenses reimbursed. Taxes 2008 F Fees, Fees and deposits. Taxes 2008 Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Taxes 2008 Earned income, Earned income. Taxes 2008 Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Taxes 2008 Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Taxes 2008 Form 4029, Members of certain religious faiths opposed to social security. Taxes 2008 , Form 4029. Taxes 2008 Form 4361, Members of certain religious faiths opposed to social security. Taxes 2008 , Form 4361. Taxes 2008 Form W-10, Getting the information. Taxes 2008 Form W-2 Dependent care benefits, Statement for employee. Taxes 2008 Form W-7, Individual taxpayer identification number (ITIN) for aliens. Taxes 2008 Free tax services, Free help with your tax return. Taxes 2008 H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Taxes 2008 Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Taxes 2008 I Identification of provider, Provider Identification Test, Provider refusal. Taxes 2008 Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Taxes 2008 Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Taxes 2008 Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Taxes 2008 Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Taxes 2008 M Married and living apart, Married and living apart. Taxes 2008 Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Taxes 2008 Medical expenses, Medical expenses. Taxes 2008 Minister, Clergy or church employee. Taxes 2008 Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Taxes 2008 Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Taxes 2008 Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Taxes 2008 , Working or Looking for Work, You or your spouse is a student or not able to care for self. Taxes 2008 O Outside of home care, Care outside your home. Taxes 2008 P Part of year Persons qualifying for, Person qualifying for part of year. Taxes 2008 Work or looking for work, Work for part of year. Taxes 2008 Part-time work, Part-time work. Taxes 2008 Prepaid expenses, Expenses prepaid in an earlier year. Taxes 2008 Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Taxes 2008 Publications (see Tax help) Q Qualifying child, Qualifying child. Taxes 2008 Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Taxes 2008 Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Taxes 2008 Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Taxes 2008 Reimbursed expenses, Expenses reimbursed. Taxes 2008 Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Taxes 2008 S School expenses, Education. Taxes 2008 Self-employed persons, Self-employment earnings. Taxes 2008 Separated parents, Child of divorced or separated parents or parents living apart. Taxes 2008 , Legally separated. Taxes 2008 Separated spouse, Separated spouse. Taxes 2008 Sick days, Temporary absence from work. Taxes 2008 Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Taxes 2008 Social security numbers, Information needed. Taxes 2008 Spouse Both spouses qualifying, Both spouses qualify. Taxes 2008 Death of, Death of spouse. Taxes 2008 Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Taxes 2008 Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Taxes 2008 , Working or Looking for Work, You or your spouse is a student or not able to care for self. Taxes 2008 Qualifying person, Qualifying Person Test Separated, Separated spouse. Taxes 2008 Student, Rule for student-spouse or spouse not able to care for self. Taxes 2008 , You or your spouse is a student or not able to care for self. Taxes 2008 Surviving, Surviving spouse. Taxes 2008 Working, Spouse works. Taxes 2008 Students Full-time, Full-time student. Taxes 2008 Spouse, Rule for student-spouse or spouse not able to care for self. Taxes 2008 , You or your spouse is a student or not able to care for self. Taxes 2008 T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Taxes 2008 Adoption, Adoption taxpayer identification number (ATIN). Taxes 2008 Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxes 2008 Providers, Information needed. Taxes 2008 Temporary absence, Temporary absence from work. Taxes 2008 Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Taxes 2008 Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Taxes 2008 TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Taxes 2008 Volunteer work, Volunteer work. Taxes 2008 W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Taxes 2008 Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Taxes 2008 Paid following year, Expenses not paid until the following year. Taxes 2008 , Payments for prior year's expenses. Taxes 2008 , Worksheet A. Taxes 2008 Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Taxes 2008 Prepaid, Expenses prepaid in an earlier year. Taxes 2008 Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Taxes 2008 Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Taxes 2008 Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications