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Www irs gov freefile com 5. Www irs gov freefile com   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Www irs gov freefile com J-1 visa holders. Www irs gov freefile com Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Www irs gov freefile com The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Www irs gov freefile com Resident aliens should get publications, forms, and instructions for U. Www irs gov freefile com S. Www irs gov freefile com citizens, because the information for filing returns for resident aliens is generally the same as for U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Www irs gov freefile com Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Www irs gov freefile com Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Www irs gov freefile com S. Www irs gov freefile com Individual Income Tax Return 1040NR U. Www irs gov freefile com S. Www irs gov freefile com Nonresident Alien Income Tax Return 1040NR-EZ U. Www irs gov freefile com S. Www irs gov freefile com Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Www irs gov freefile com Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Www irs gov freefile com If you have not previously established a fiscal tax year, your tax year is the calendar year. Www irs gov freefile com A calendar year is 12 consecutive months ending on December 31. Www irs gov freefile com If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. Www irs gov freefile com S. Www irs gov freefile com resident for any calendar year, you will be treated as a U. Www irs gov freefile com S. Www irs gov freefile com resident for any part of your fiscal year that falls within that calendar year. Www irs gov freefile com Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Www irs gov freefile com For an individual, this is a social security number (SSN). Www irs gov freefile com If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Www irs gov freefile com An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Www irs gov freefile com You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Www irs gov freefile com S. Www irs gov freefile com trade or business at any time during the year, An alien who has a U. Www irs gov freefile com S. Www irs gov freefile com office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Www irs gov freefile com Social security number (SSN). Www irs gov freefile com   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Www irs gov freefile com S. Www irs gov freefile com employment. Www irs gov freefile com   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Www irs gov freefile com You can also download Form SS-5 from the SSA's website at www. Www irs gov freefile com socialsecurity. Www irs gov freefile com gov/ssnumber/ss5. Www irs gov freefile com htm. Www irs gov freefile com You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Www irs gov freefile com Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Www irs gov freefile com F-1 and M-1 visa holders. Www irs gov freefile com    If you are an F-1 or M-1 student, you must also show your Form I-20. Www irs gov freefile com For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Www irs gov freefile com socialsecurity. Www irs gov freefile com gov/pubs/10181. Www irs gov freefile com html. Www irs gov freefile com J-1 visa holders. Www irs gov freefile com   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Www irs gov freefile com For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Www irs gov freefile com socialsecurity. Www irs gov freefile com gov/pubs/10107. Www irs gov freefile com html. Www irs gov freefile com Individual taxpayer identification number (ITIN). Www irs gov freefile com   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Www irs gov freefile com For details on how to do so, see Form W-7 and its instructions. Www irs gov freefile com Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Www irs gov freefile com If you already have an ITIN, enter it wherever an SSN is required on your tax return. Www irs gov freefile com   An ITIN is for tax use only. Www irs gov freefile com It does not entitle you to social security benefits or change your employment or immigration status under U. Www irs gov freefile com S. Www irs gov freefile com law. Www irs gov freefile com   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Www irs gov freefile com Employer identification number (EIN). Www irs gov freefile com   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Www irs gov freefile com To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Www irs gov freefile com Filing Status The amount of your tax depends on your filing status. Www irs gov freefile com Your filing status is important in determining whether you can take certain deductions and credits. Www irs gov freefile com The rules for determining your filing status are different for resident aliens and nonresident aliens. Www irs gov freefile com Resident Aliens Resident aliens can use the same filing statuses available to U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com See your form instructions or Publication 501 for more information on filing status. Www irs gov freefile com Married filing jointly. Www irs gov freefile com   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Www irs gov freefile com Qualifying widow(er). Www irs gov freefile com   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Www irs gov freefile com This applies only if you could have filed a joint return with your spouse for the year your spouse died. Www irs gov freefile com Head of household. Www irs gov freefile com   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Www irs gov freefile com You must be a resident alien for the entire tax year. Www irs gov freefile com   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Www irs gov freefile com Note. Www irs gov freefile com   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Www irs gov freefile com In that case, you will not be entitled to the credit. Www irs gov freefile com See Publication 596 for more information. Www irs gov freefile com Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Www irs gov freefile com If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Www irs gov freefile com Married nonresident alien. Www irs gov freefile com   Married nonresident aliens who are not married to U. Www irs gov freefile com S. Www irs gov freefile com citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com Exceptions. Www irs gov freefile com   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Www irs gov freefile com However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Www irs gov freefile com S. Www irs gov freefile com national. Www irs gov freefile com See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Www irs gov freefile com U. Www irs gov freefile com S. Www irs gov freefile com national is defined later in this section under Qualifying widow(er) . Www irs gov freefile com   A nonresident alien generally cannot file as married filing jointly. Www irs gov freefile com However, a nonresident alien who is married to a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Www irs gov freefile com For information on these choices, see chapter 1. Www irs gov freefile com If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Www irs gov freefile com Qualifying widow(er). Www irs gov freefile com   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Www irs gov freefile com You were a resident of Canada, Mexico, or South Korea, or a U. Www irs gov freefile com S. Www irs gov freefile com national (defined later). Www irs gov freefile com Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Www irs gov freefile com You have a dependent child living with you. Www irs gov freefile com See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Www irs gov freefile com   A U. Www irs gov freefile com S. Www irs gov freefile com national is an individual who, although not a U. Www irs gov freefile com S. Www irs gov freefile com citizen, owes his or her allegiance to the United States. Www irs gov freefile com U. Www irs gov freefile com S. Www irs gov freefile com nationals include American Samoans and Northern Mariana Islanders who chose to become U. Www irs gov freefile com S. Www irs gov freefile com nationals instead of U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com Head of household. Www irs gov freefile com   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Www irs gov freefile com However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Www irs gov freefile com S. Www irs gov freefile com citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Www irs gov freefile com Note. Www irs gov freefile com   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Www irs gov freefile com In that case, your spouse will not be entitled to the credit. Www irs gov freefile com See Publication 596 for more information. Www irs gov freefile com Estates and trusts. Www irs gov freefile com   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com Special rules for aliens from certain U. Www irs gov freefile com S. Www irs gov freefile com possessions. Www irs gov freefile com   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Www irs gov freefile com Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Www irs gov freefile com For resident aliens, this includes income from sources both within and outside the United States. Www irs gov freefile com For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Www irs gov freefile com S. Www irs gov freefile com sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Www irs gov freefile com Deductions Resident and nonresident aliens can claim similar deductions on their U. Www irs gov freefile com S. Www irs gov freefile com tax returns. Www irs gov freefile com However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com Resident Aliens You can claim the same deductions allowed to U. Www irs gov freefile com S. Www irs gov freefile com citizens if you are a resident alien for the entire tax year. Www irs gov freefile com While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Www irs gov freefile com You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Www irs gov freefile com Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Www irs gov freefile com You generally cannot claim deductions related to income that is not connected with your U. Www irs gov freefile com S. Www irs gov freefile com business activities. Www irs gov freefile com Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Www irs gov freefile com Ordinary and necessary business expenses. Www irs gov freefile com   You can deduct all ordinary and necessary expenses in the operation of your U. Www irs gov freefile com S. Www irs gov freefile com trade or business to the extent they relate to income effectively connected with that trade or business. Www irs gov freefile com The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Www irs gov freefile com For information about other business expenses, see Publication 535. Www irs gov freefile com Losses. Www irs gov freefile com   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Www irs gov freefile com to the extent that they relate to income that is effectively connected with a trade or business in the United States. Www irs gov freefile com Educator expenses. Www irs gov freefile com   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Www irs gov freefile com For more information, see your tax form instructions. Www irs gov freefile com Individual retirement arrangement (IRA). Www irs gov freefile com   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Www irs gov freefile com But you must have taxable compensation effectively connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business to do so. Www irs gov freefile com A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Www irs gov freefile com If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Www irs gov freefile com ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Www irs gov freefile com But you can still make contributions to a traditional IRA even if you cannot deduct them. Www irs gov freefile com If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Www irs gov freefile com   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Www irs gov freefile com Moving expenses. Www irs gov freefile com   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Www irs gov freefile com You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Www irs gov freefile com Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Www irs gov freefile com If you had no former job location, the new job location must be at least 50 miles from your former home. Www irs gov freefile com   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Www irs gov freefile com   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Www irs gov freefile com   For more information on the moving expense deduction, see Publication 521. Www irs gov freefile com Reimbursements. Www irs gov freefile com   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Www irs gov freefile com You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Www irs gov freefile com For more information, see Publication 521. Www irs gov freefile com Moving expense or travel expense. Www irs gov freefile com   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Www irs gov freefile com Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Www irs gov freefile com Self-employed SEP, SIMPLE, and qualified retirement plans. Www irs gov freefile com   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Www irs gov freefile com To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Www irs gov freefile com Penalty on early withdrawal of savings. Www irs gov freefile com   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Www irs gov freefile com Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Www irs gov freefile com However, if the interest income is effectively connected with your U. Www irs gov freefile com S. Www irs gov freefile com trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Www irs gov freefile com Student loan interest expense. Www irs gov freefile com   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Www irs gov freefile com Generally, you can claim the deduction if all the following requirements are met. Www irs gov freefile com Your filing status is any filing status except married filing separately. Www irs gov freefile com Your modified adjusted gross income is less than $75,000. Www irs gov freefile com No one else is claiming an exemption for you on his or her 2013 tax return. Www irs gov freefile com You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Www irs gov freefile com The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Www irs gov freefile com The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Www irs gov freefile com The person for whom the expenses were paid or incurred was an eligible student. Www irs gov freefile com Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Www irs gov freefile com For more information, see Publication 970, Tax Benefits for Education. Www irs gov freefile com Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Www irs gov freefile com S. Www irs gov freefile com tax return. Www irs gov freefile com Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Www irs gov freefile com S. Www irs gov freefile com tax purposes and was not the dependent of another taxpayer. Www irs gov freefile com You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Www irs gov freefile com You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Www irs gov freefile com Get Publication 501 for more information. Www irs gov freefile com Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Www irs gov freefile com See Identification Number, earlier. Www irs gov freefile com Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Www irs gov freefile com You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Www irs gov freefile com Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Www irs gov freefile com See Identification Number, earlier. Www irs gov freefile com Residents of Mexico or Canada or U. Www irs gov freefile com S. Www irs gov freefile com nationals. Www irs gov freefile com   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Www irs gov freefile com S. Www irs gov freefile com tax purposes and cannot be claimed as the dependent on another U. Www irs gov freefile com S. Www irs gov freefile com taxpayer's return. Www irs gov freefile com In addition, you can claim exemptions for your dependents who meet certain tests. Www irs gov freefile com Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Www irs gov freefile com S. Www irs gov freefile com citizens to determine who is a dependent and for which dependents exemptions can be claimed. Www irs gov freefile com See Publication 501 for these rules. Www irs gov freefile com For purposes of these rules, dependents who are U. Www irs gov freefile com S. Www irs gov freefile com nationals meet the citizenship test discussed in Publication 501. Www irs gov freefile com Residents of South Korea. Www irs gov freefile com   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Www irs gov freefile com The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Www irs gov freefile com S. Www irs gov freefile com source gross income effectively connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business for the tax year to the alien's entire income from all sources during the tax year. Www irs gov freefile com Example. Www irs gov freefile com Mr. Www irs gov freefile com Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Www irs gov freefile com During the tax year he receives U. Www irs gov freefile com S. Www irs gov freefile com compensation of $18,000. Www irs gov freefile com He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com Thus, his total income for the year is $24,000. Www irs gov freefile com Mr. Www irs gov freefile com Park meets all requirements for claiming exemptions for his spouse and two children. Www irs gov freefile com The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Www irs gov freefile com   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Www irs gov freefile com   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Www irs gov freefile com S. Www irs gov freefile com taxpayer's return. Www irs gov freefile com   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com See Publication 501 for these rules. Www irs gov freefile com   List your spouse and dependents on line 7c of Form 1040NR. Www irs gov freefile com Enter the total on the appropriate line to the right of line 7c. Www irs gov freefile com Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Www irs gov freefile com However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com Resident Aliens You can claim the same itemized deductions as U. Www irs gov freefile com S. Www irs gov freefile com citizens, using Schedule A of Form 1040. Www irs gov freefile com These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Www irs gov freefile com If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Www irs gov freefile com For further information, see Form 1040 and instructions. Www irs gov freefile com Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com These deductions include state and local income taxes, charitable contributions to U. Www irs gov freefile com S. Www irs gov freefile com organizations, casualty and theft losses, and miscellaneous deductions. Www irs gov freefile com Use Schedule A of Form 1040NR to claim itemized deductions. Www irs gov freefile com If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Www irs gov freefile com If you are claiming any other itemized deduction, you must file Form 1040NR. Www irs gov freefile com Standard deduction. Www irs gov freefile com   Nonresident aliens cannot claim the standard deduction. Www irs gov freefile com However, see Students and business apprentices from India , next. Www irs gov freefile com Students and business apprentices from India. Www irs gov freefile com   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Www irs gov freefile com You can claim the standard deduction provided you do not claim itemized deductions. Www irs gov freefile com   Use Worksheet 5-1 to figure your standard deduction. Www irs gov freefile com If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Www irs gov freefile com State and local income taxes. Www irs gov freefile com   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Www irs gov freefile com If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Www irs gov freefile com Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Www irs gov freefile com See Recoveries in Publication 525 for details on how to figure the amount to include in income. Www irs gov freefile com Charitable contributions. Www irs gov freefile com   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Www irs gov freefile com Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Www irs gov freefile com Certain organizations that promote national or international amateur sports competition are also qualified organizations. Www irs gov freefile com Foreign organizations. Www irs gov freefile com   Contributions made directly to a foreign organization are not deductible. Www irs gov freefile com However, you can deduct contributions to a U. Www irs gov freefile com S. Www irs gov freefile com organization that transfers funds to a charitable foreign organization if the U. Www irs gov freefile com S. Www irs gov freefile com organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Www irs gov freefile com S. Www irs gov freefile com organization. Www irs gov freefile com   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Www irs gov freefile com Worksheet 5-1. Www irs gov freefile com 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Www irs gov freefile com If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Www irs gov freefile com You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Www irs gov freefile com 1 Enter the amount shown below for your filing status. Www irs gov freefile com           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Www irs gov freefile com           2 Can you be claimed as a dependent on someone else's U. Www irs gov freefile com S. Www irs gov freefile com income tax return?  No. Www irs gov freefile com Enter the amount from line 1 on line 4. Www irs gov freefile com Skip line 3 and go to line 5. Www irs gov freefile com   Yes. Www irs gov freefile com Go to line 3. Www irs gov freefile com         3 Is your earned income* more than $650?           Yes. Www irs gov freefile com Add $350 to your earned income. Www irs gov freefile com Enter the total. Www irs gov freefile com           No. Www irs gov freefile com Enter $1,000 3. Www irs gov freefile com       4 Enter the smaller of line 1 or line 3 4. Www irs gov freefile com   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Www irs gov freefile com If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Www irs gov freefile com Otherwise, enter -0- 5. Www irs gov freefile com   6 Add lines 4 and 5. Www irs gov freefile com Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Www irs gov freefile com Print “Standard Deduction Allowed Under U. Www irs gov freefile com S. Www irs gov freefile com –India Income Tax Treaty” in the space to the left of these lines. Www irs gov freefile com This is your standard deduction for 2013. Www irs gov freefile com 6. Www irs gov freefile com   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Www irs gov freefile com It also includes any amount received as a scholarship that you must include in your income. Www irs gov freefile com Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Www irs gov freefile com Contributions from which you benefit. Www irs gov freefile com   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Www irs gov freefile com   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Www irs gov freefile com For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Www irs gov freefile com Cash contributions. Www irs gov freefile com   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Www irs gov freefile com The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Www irs gov freefile com   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Www irs gov freefile com If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Www irs gov freefile com Noncash contributions. Www irs gov freefile com   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Www irs gov freefile com See Publication 526 for details. Www irs gov freefile com For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Www irs gov freefile com If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Www irs gov freefile com If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Www irs gov freefile com If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Www irs gov freefile com You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Www irs gov freefile com See Form 8283 and its instructions for details. Www irs gov freefile com Contributions of appreciated property. Www irs gov freefile com   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Www irs gov freefile com However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Www irs gov freefile com Your basis in the property is generally what you paid for it. Www irs gov freefile com If you need more information about basis, get Publication 551, Basis of Assets. Www irs gov freefile com   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Www irs gov freefile com For information about these rules, see Publication 526. Www irs gov freefile com Limit. Www irs gov freefile com   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Www irs gov freefile com For a discussion of limits on charitable contributions and other information, get Publication 526. Www irs gov freefile com Casualty and theft losses. Www irs gov freefile com   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com The property can be personal use property or income-producing property not connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business. Www irs gov freefile com The property must be located in the United States at the time of the casualty or theft. Www irs gov freefile com You can deduct theft losses only in the year in which you discover the loss. Www irs gov freefile com   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Www irs gov freefile com The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Www irs gov freefile com   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Www irs gov freefile com If you do not, you cannot deduct this loss as a casualty or theft loss. Www irs gov freefile com   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Www irs gov freefile com Losses from personal use property. Www irs gov freefile com    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Www irs gov freefile com You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Www irs gov freefile com Losses from income-producing property. Www irs gov freefile com   These losses are not subject to the limitations that apply to personal use property. Www irs gov freefile com Use Section B of Form 4684 to figure your deduction for these losses. Www irs gov freefile com Job expenses and other miscellaneous deductions. Www irs gov freefile com   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Www irs gov freefile com Generally, the allowable deductions must be related to effectively connected income. Www irs gov freefile com Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Www irs gov freefile com   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Www irs gov freefile com For more information on miscellaneous deductions, see the instructions for Form 1040NR. Www irs gov freefile com Travel expenses. Www irs gov freefile com   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Www irs gov freefile com Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Www irs gov freefile com You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Www irs gov freefile com   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Www irs gov freefile com You cannot deduct travel expenses for other members of your family or party. Www irs gov freefile com Deductible travel expenses. Www irs gov freefile com   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Www irs gov freefile com , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Www irs gov freefile com You generally can deduct only 50% of unreimbursed meal expenses. Www irs gov freefile com The standard meal allowance rates for high-cost areas are available at www. Www irs gov freefile com gsa. Www irs gov freefile com gov/perdiem. Www irs gov freefile com The rates for other areas are in Publication 463. Www irs gov freefile com   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Www irs gov freefile com Expenses allocable to U. Www irs gov freefile com S. Www irs gov freefile com tax-exempt income. Www irs gov freefile com   You cannot deduct an expense, or part of an expense, that is allocable to U. Www irs gov freefile com S. Www irs gov freefile com tax-exempt income, including income exempt by tax treaty. Www irs gov freefile com Example. Www irs gov freefile com Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Www irs gov freefile com S. Www irs gov freefile com company. Www irs gov freefile com During her stay in the United States, she received a salary of $8,000 from her Polish employer. Www irs gov freefile com She received no other U. Www irs gov freefile com S. Www irs gov freefile com source income. Www irs gov freefile com She spent $3,000 on travel expenses, of which $1,000 were for meals. Www irs gov freefile com None of these expenses were reimbursed. Www irs gov freefile com Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Www irs gov freefile com S. Www irs gov freefile com income tax. Www irs gov freefile com In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Www irs gov freefile com She must reduce the remaining $2,500 of travel expenses by 62. Www irs gov freefile com 5% ($1,563) because 62. Www irs gov freefile com 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Www irs gov freefile com She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Www irs gov freefile com She completes the remaining lines according to the instructions for Schedule A. Www irs gov freefile com More information. Www irs gov freefile com   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Www irs gov freefile com Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Www irs gov freefile com Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Www irs gov freefile com S. Www irs gov freefile com citizens. Www irs gov freefile com The following items are some of the credits you may be able to claim. Www irs gov freefile com Foreign tax credit. Www irs gov freefile com   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Www irs gov freefile com You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Www irs gov freefile com To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Www irs gov freefile com   For more information, get Publication 514, Foreign Tax Credit for Individuals. Www irs gov freefile com Child and dependent care credit. Www irs gov freefile com   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Www irs gov freefile com Generally, you must be able to claim an exemption for your dependent. Www irs gov freefile com   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Www irs gov freefile com Credit for the elderly or the disabled. Www irs gov freefile com   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Www irs gov freefile com For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Www irs gov freefile com Education credits. Www irs gov freefile com   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Www irs gov freefile com There are two education credits: the American Opportunity Credit and the lifetime learning credit. Www irs gov freefile com You cannot claim these credits if you are married filing separately. Www irs gov freefile com Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Www irs gov freefile com For more information, see Publication 970. Www irs gov freefile com Retirement savings contributions credit. Www irs gov freefile com   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Www irs gov freefile com You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Www irs gov freefile com Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Www irs gov freefile com For more information, see Publication 590. Www irs gov freefile com Child tax credit. Www irs gov freefile com   You may be able to take this credit if you have a qualifying child. Www irs gov freefile com   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Www irs gov freefile com Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Www irs gov freefile com Is a U. Www irs gov freefile com S. Www irs gov freefile com citizen, a U. Www irs gov freefile com S. Www irs gov freefile com national, or a resident alien. Www irs gov freefile com Did not provide over half of his or her own support for 2013. Www irs gov freefile com Lived with you more than half of 2013. Www irs gov freefile com Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Www irs gov freefile com Is claimed as a dependent on your return. Www irs gov freefile com An adopted child is always treated as your own child. Www irs gov freefile com An adopted child includes a child lawfully placed with you for legal adoption. Www irs gov freefile com   See your form instructions for additional details. Www irs gov freefile com Adoption credit. Www irs gov freefile com   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Www irs gov freefile com This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Www irs gov freefile com To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Www irs gov freefile com Earned income credit. Www irs gov freefile com   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Www irs gov freefile com If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Www irs gov freefile com If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Www irs gov freefile com If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Www irs gov freefile com You cannot claim the earned income credit if your filing status is married filing separately. Www irs gov freefile com    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Www irs gov freefile com You cannot claim the credit using an ITIN. Www irs gov freefile com If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Www irs gov freefile com An example of a federally funded benefit is Medicaid. Www irs gov freefile com If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Www irs gov freefile com S. Www irs gov freefile com citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Www irs gov freefile com Other information. Www irs gov freefile com   There are other eligibility rules that are not discussed here. Www irs gov freefile com For more information, get Publication 596, Earned Income Credit. Www irs gov freefile com Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Www irs gov freefile com You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Www irs gov freefile com Credits Credits are allowed only if you receive effectively connected income. Www irs gov freefile com You may be able to claim some of the following credits. Www irs gov freefile com Foreign tax credit. Www irs gov freefile com   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Www irs gov freefile com S. Www irs gov freefile com possession on that income. Www irs gov freefile com   If you do not have foreign source income effectively connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business, you cannot claim credits against your U. Www irs gov freefile com S. Www irs gov freefile com tax for taxes paid or accrued to a foreign country or U. Www irs gov freefile com S. Www irs gov freefile com possession. Www irs gov freefile com   You cannot take any credit for taxes imposed by a foreign country or U. Www irs gov freefile com S. Www irs gov freefile com possession on your U. Www irs gov freefile com S. Www irs gov freefile com source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Www irs gov freefile com   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Www irs gov freefile com See Publication 514 for more information. Www irs gov freefile com Child and dependent care credit. Www irs gov freefile com   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Www irs gov freefile com Generally, you must be able to claim an exemption for your dependent. Www irs gov freefile com   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Www irs gov freefile com   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Www irs gov freefile com Earned income generally means wages, salaries, and professional fees for personal services performed. Www irs gov freefile com   For more information, get Publication 503. Www irs gov freefile com Education credits. Www irs gov freefile com   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Www irs gov freefile com However, if you are married and choose to file a joint return with a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Www irs gov freefile com Retirement savings contributions credit. Www irs gov freefile com   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Www irs gov freefile com You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Www irs gov freefile com Use Form 8880 to figure the credit. Www irs gov freefile com For more information, see Publication 590. Www irs gov freefile com Child tax credit. Www irs gov freefile com   You may be able to take this credit if you have a qualifying child. Www irs gov freefile com   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Www irs gov freefile com Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Www irs gov freefile com Is a U. Www irs gov freefile com S. Www irs gov freefile com citizen, a U. Www irs gov freefile com S. Www irs gov freefile com national, or a resident alien. Www irs gov freefile com Did not provide over half of his or her own support for 2013. Www irs gov freefile com Lived with you more than half of 2013. Www irs gov freefile com Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Www irs gov freefile com Is claimed as a dependent on your return. Www irs gov freefile com An adopted child is always treated as your own child. Www irs gov freefile com An adopted child includes a child lawfully placed with you for legal adoption. Www irs gov freefile com   See your form instructions for additional details. Www irs gov freefile com Adoption credit. Www irs gov freefile com   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Www irs gov freefile com This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Www irs gov freefile com To claim the adoption credit, file Form 8839 with your Form 1040NR. Www irs gov freefile com   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Www irs gov freefile com Credit for prior year minimum tax. Www irs gov freefile com   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Www irs gov freefile com Earned income credit. Www irs gov freefile com   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Www irs gov freefile com However, if you are married and choose to file a joint return with a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Www irs gov freefile com    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Www irs gov freefile com You cannot claim the credit using an ITIN. Www irs gov freefile com If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Www irs gov freefile com An example of a federally funded benefit is Medicaid. Www irs gov freefile com If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Www irs gov freefile com S. Www irs gov freefile com citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Www irs gov freefile com   See Publication 596 for more information on the credit. Www irs gov freefile com Tax Withheld You can claim the tax withheld during the year as a payment against your U. Www irs gov freefile com S. Www irs gov freefile com tax. Www irs gov freefile com You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Www irs gov freefile com The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Www irs gov freefile com Withholding from wages. Www irs gov freefile com   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Www irs gov freefile com S. Www irs gov freefile com income tax liability for the same year. Www irs gov freefile com You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Www irs gov freefile com Excess social security tax withheld. Www irs gov freefile com   If you have two or more employers, you may be able to claim a credit against your U. Www irs gov freefile com S. Www irs gov freefile com income tax liability for social security tax withheld in excess of the maximum required. Www irs gov freefile com See Social Security and Medicare Taxes in chapter 8 for more information. Www irs gov freefile com Additional Medicare Tax. Www irs gov freefile com   Your employer is responsible for withholding the 0. Www irs gov freefile com 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Www irs gov freefile com If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. Www irs gov freefile com Tax paid on undistributed long-term capital gains. Www irs gov freefile com   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Www irs gov freefile com You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Www irs gov freefile com Tax withheld at the source. Www irs gov freefile com   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Www irs gov freefile com Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Www irs gov freefile com Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Www irs gov freefile com Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Www irs gov freefile com Tax withheld on partnership income. Www irs gov freefile com   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Www irs gov freefile com The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Www irs gov freefile com A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Www irs gov freefile com In this case, the partnership will give you a statement on Form 1042-S. Www irs gov freefile com Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Www irs gov freefile com Claiming tax withheld on your return. Www irs gov freefile com   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Www irs gov freefile com The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Www irs gov freefile com Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Www irs gov freefile com You should file Form 1040 and report all income from sources both in and outside the United States. Www irs gov freefile com However, you can exclude the income discussed in the following paragraphs. Www irs gov freefile com For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Www irs gov freefile com For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Www irs gov freefile com There are also limits on what deductions and credits are allowed. Www irs gov freefile com See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Www irs gov freefile com Residents of Puerto Rico. Www irs gov freefile com   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Www irs gov freefile com   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Www irs gov freefile com You must also make your first payment of estimated tax by June 15. Www irs gov freefile com You cannot file a joint income tax return or make joint payments of estimated tax. Www irs gov freefile com However, if you are married to a U. Www irs gov freefile com S. Www irs gov freefile com citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Www irs gov freefile com   If you earn wages subject to withholding, your U. Www irs gov freefile com S. Www irs gov freefile com income tax return is due by April 15. Www irs gov freefile com Your first payment of estimated tax is also due by April 15. Www irs gov freefile com For information on withholding and estimated tax, see chapter 8 . Www irs gov freefile com Residents of American Samoa. Www irs gov freefile com   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Www irs gov freefile com S. Www irs gov freefile com government or any of its agencies). Www irs gov freefile com An employee of the American Samoan government is not considered an employee of the U. Www irs gov freefile com S. Www irs gov freefile com government or any of its agencies for purposes of the exclusion. Www irs gov freefile com For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Www irs gov freefile com S. Www irs gov freefile com Possessions. Www irs gov freefile com Prev  Up  Next   Home   More Online Publications

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What to Bring to Your Local VITA or TCE Site

  • Proof of identification (photo ID)
     
  • Social Security cards for you, your spouse and dependents or a Social Security number verification letter issued by the Social Security Administration
     
  • An Individual Taxpayer Identification Number (ITIN) assignment letter may be substituted for you, your spouse and your dependents if you do not have a Social Security number
     
  • Proof of foreign status, if applying for an ITIN
     
  • Birth dates for you, your spouse and dependents on the tax return
     
  • Wage and earning statements (Form W-2, W-2G, 1099-R,1099-Misc) from all employers
     
  • Interest and dividend statements from banks (Forms 1099)
     
  • A copy of last year’s federal and state returns, if available
     
  • Proof of bank account routing and account numbers for direct deposit such as a blank check
     
  • To file taxes electronically on a married-filing-joint tax return, both spouses must be present to sign the required forms
     
  • Total paid for daycare provider and the daycare provider's tax identifying number such as their Social Security number or business Employer Identification Number
Page Last Reviewed or Updated: 25-Mar-2014

The Www Irs Gov Freefile Com

Www irs gov freefile com 3. Www irs gov freefile com   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. Www irs gov freefile com How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. Www irs gov freefile com However, in some cases you may have a gain that is not taxable or a loss that is not deductible. Www irs gov freefile com This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. Www irs gov freefile com Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. Www irs gov freefile com What Is a Disposition of Property? A disposition of property includes the following transactions. Www irs gov freefile com You sell property for cash or other property. Www irs gov freefile com You exchange property for other property. Www irs gov freefile com You receive money as a tenant for the cancellation of a lease. Www irs gov freefile com You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. Www irs gov freefile com You transfer property to satisfy a debt. Www irs gov freefile com You abandon property. Www irs gov freefile com Your bank or other financial institution forecloses on your mortgage or repossesses your property. Www irs gov freefile com Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Www irs gov freefile com Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. Www irs gov freefile com For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. Www irs gov freefile com For details about other dispositions, see chapter 1 in Publication 544. Www irs gov freefile com Nontaxable exchanges. Www irs gov freefile com   Certain exchanges of property are not taxable. Www irs gov freefile com This means any gain from the exchange is not recognized and you cannot deduct any loss. Www irs gov freefile com Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. Www irs gov freefile com Like-kind exchanges. Www irs gov freefile com   A like-kind exchange is the exchange of property for the same kind of property. Www irs gov freefile com It is the most common type of nontaxable exchange. Www irs gov freefile com To be a like-kind exchange, the property traded and the property received must be both of the following. Www irs gov freefile com Business or investment property. Www irs gov freefile com Like property. Www irs gov freefile com   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. Www irs gov freefile com For more information about like-kind exchanges, see chapter 1 in Publication 544. Www irs gov freefile com Installment sales. Www irs gov freefile com   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Www irs gov freefile com If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. Www irs gov freefile com   For more information about installment sales, see Publication 537, Installment Sales. Www irs gov freefile com Sale of a business. Www irs gov freefile com   The sale of a business usually is not a sale of one asset. Www irs gov freefile com Instead, all the assets of the business are sold. Www irs gov freefile com Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Www irs gov freefile com   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. Www irs gov freefile com Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Www irs gov freefile com The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Www irs gov freefile com   For more information about the sale of a business, see chapter 2 of Publication 544. Www irs gov freefile com How Do I Figure a Gain or Loss? Table 3-1. Www irs gov freefile com How To Figure a Gain or Loss IF your. Www irs gov freefile com . Www irs gov freefile com . Www irs gov freefile com THEN you have a. Www irs gov freefile com . Www irs gov freefile com . Www irs gov freefile com Adjusted basis is more than the amount realized Loss. Www irs gov freefile com Amount realized is more than the adjusted basis Gain. Www irs gov freefile com Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. Www irs gov freefile com You need to know these definitions to figure your gain or loss. Www irs gov freefile com Basis. Www irs gov freefile com   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. Www irs gov freefile com However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. Www irs gov freefile com For more information about basis, see Publication 551, Basis of Assets. Www irs gov freefile com Adjusted basis. Www irs gov freefile com   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. Www irs gov freefile com In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. Www irs gov freefile com Amount realized. Www irs gov freefile com   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. Www irs gov freefile com The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. Www irs gov freefile com Fair market value. Www irs gov freefile com   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Www irs gov freefile com Amount recognized. Www irs gov freefile com   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. Www irs gov freefile com Recognized gains must be included in gross income. Www irs gov freefile com Recognized losses are deductible from gross income. Www irs gov freefile com However, a gain or loss realized from certain exchanges of property is not recognized. Www irs gov freefile com See  Nontaxable exchanges, earlier. Www irs gov freefile com Also, you cannot deduct a loss from the disposition of property held for personal use. Www irs gov freefile com Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. Www irs gov freefile com You must do this to figure your net capital gain or loss. Www irs gov freefile com Generally, you will have a capital gain or loss if you dispose of a capital asset. Www irs gov freefile com For the most part, everything you own and use for personal purposes or investment is a capital asset. Www irs gov freefile com Certain property you use in your business is not a capital asset. Www irs gov freefile com A gain or loss from a disposition of this property is an ordinary gain or loss. Www irs gov freefile com However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. Www irs gov freefile com These gains and losses are called section 1231 gains and losses. Www irs gov freefile com For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. Www irs gov freefile com Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. Www irs gov freefile com Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. Www irs gov freefile com The time you own property before disposing of it is called the holding period. Www irs gov freefile com Table 3-2. Www irs gov freefile com Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Www irs gov freefile com . Www irs gov freefile com . Www irs gov freefile com THEN you have a. Www irs gov freefile com . Www irs gov freefile com . Www irs gov freefile com 1 year or less Short-term capital gain or loss. Www irs gov freefile com More than 1 year Long-term capital gain or loss. Www irs gov freefile com For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. Www irs gov freefile com Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. Www irs gov freefile com The instructions for the forms explain how to fill them out. Www irs gov freefile com Dispositions of business property and depreciable property. Www irs gov freefile com   Use Form 4797. Www irs gov freefile com If you have taxable gain, you may also have to use Schedule D (Form 1040). Www irs gov freefile com Like-kind exchanges. Www irs gov freefile com   Use Form 8824, Like-Kind Exchanges. Www irs gov freefile com You may also have to use Form 4797 and Schedule D (Form 1040). Www irs gov freefile com Installment sales. Www irs gov freefile com   Use Form 6252, Installment Sale Income. Www irs gov freefile com You may also have to use Form 4797 and Schedule D (Form 1040). Www irs gov freefile com Casualties and thefts. Www irs gov freefile com   Use Form 4684, Casualties and Thefts. Www irs gov freefile com You may also have to use Form 4797. Www irs gov freefile com Condemned property. Www irs gov freefile com   Use Form 4797. Www irs gov freefile com You may also have to use Schedule D (Form 1040). Www irs gov freefile com Prev  Up  Next   Home   More Online Publications