Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Www Irs Govefile

Free Income Tax Filing 2012Irs 1040ez 2012Free E FileFreetax ComWhere Can I File 2012 Taxes OnlineHow Do You Do State TaxesState Income Tax Return FormsHow To Correct Tax Return After Filing2012 Tax Forms FederalWhere To Send 1040x1040 X FormFree Tax 2007How To Fill Out Amended Tax FormWhere Do I File My 2011 Federal Tax ReturnSelf Employment Tax FormNj 1040nr Form1040nr Ez InstructionsTax Extension Online FreeIrs 1040File 1040ez Online FreeTaxact 2010 Free1040ez Tax FormsPrint 1040ezForm 1040x Amended Us Individual Income Tax ReturnEz Form 20122012 Federal 1040ez FormHr Tax CutHelp Back Taxes2012 Income Tax Return2012 1040ez Tax Form2011 Tax Form 1040ezHow To File 2010 Tax ReturnsHow Do I File An Amended Tax ReturnAmend 2011 Tax ReturnTax AmendmentHow Can I File My 2012 Tax Return2011 Federal Tax Form 1040H And R Block Online FilingForm 1040ezH And R Block Free Tax

Www Irs Govefile

Www irs govefile Publication 555 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

Diploma Mills

If you're ever tempted by an e-mail or ad claiming you can "earn a degree based on life experience," don't fall for it. Any company that offers degrees for a flat fee and requires little course work is a diploma mill. If your school is not recognized as an accredited institution by the Secretary of Education, you may not be able to receive financial aid and employers won't recognize it. You can check on a school's accreditation by contacting the Department of Education or search the Council for Higher Education Accreditation's database.

Beware: Scholarship and Financial Aid Scams

Scholarships and financial aid do not require upfront fees. While there are legitimate companies who will help guide you through the financial aid and college application process for a fee, disreputable companies may ask you for money up-front and provide nothing in return. Red flags to watch out for include the following:

  • A "money-back guarantee" to secure a scholarship. Don't believe it. Unscrupulous companies attach conditions that make it impossible to get the refund.
  • "Secret scholarships." If a company claims to have inside knowledge of scholarship money, they're lying. Information on scholarships is available freely to the public. Ask you librarian or school counselor.
  • Telling students they've been selected as "finalists" for awards. If they ask for an up-front fee, head for the nearest exit.
  • Asking for a student's checking account to "confirm eligibility." If they want bank account information or your credit card number to confirm or reserve a scholarship, it's a scam.
  • Quoting a relatively small "monthly" or "weekly" fee. Then asking for authorization to debit your checking account for an unspecified length of time. Ongoing fees are a sure sign of a scam.
  • Unsolicited offers. Whether it's an e-mail, phone call, or it arrived in your mailbox, if you didn't request the information, ignore the offer.

The Www Irs Govefile

Www irs govefile 2. Www irs govefile   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Www irs govefile Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Www irs govefile S. Www irs govefile or foreign source income. Www irs govefile This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Www irs govefile S. Www irs govefile Virgin Islands (USVI). Www irs govefile Generally, the same rules that apply for determining U. Www irs govefile S. Www irs govefile source income also apply for determining possession source income. Www irs govefile However, there are some important exceptions to these rules. Www irs govefile Both the general rules and the exceptions are discussed in this chapter. Www irs govefile U. Www irs govefile S. Www irs govefile income rule. Www irs govefile   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Www irs govefile Table 2-1 shows the general rules for determining whether income is from sources within the United States. Www irs govefile Table 2-1. Www irs govefile General Rules for Determining U. Www irs govefile S. Www irs govefile Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Www irs govefile Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Www irs govefile For more information, see Regulations section 1. Www irs govefile 863-1(b). Www irs govefile Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Www irs govefile Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Www irs govefile Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Www irs govefile It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Www irs govefile Services performed wholly within a relevant possession. Www irs govefile   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Www irs govefile However, there is an exception for income earned as a member of the U. Www irs govefile S. Www irs govefile Armed Forces or a civilian spouse. Www irs govefile U. Www irs govefile S. Www irs govefile Armed Forces. Www irs govefile   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Www irs govefile However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Www irs govefile Civilian spouse of active duty member of the U. Www irs govefile S. Www irs govefile Armed Forces. Www irs govefile   If you are a bona fide resident of a U. Www irs govefile S. Www irs govefile possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Www irs govefile Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Www irs govefile S. Www irs govefile possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Www irs govefile Services performed partly inside and partly outside a relevant possession. Www irs govefile   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Www irs govefile Compensation (other than certain fringe benefits) is sourced on a time basis. Www irs govefile Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Www irs govefile   Or, you may be permitted to use an alternative basis to determine the source of compensation. Www irs govefile See Alternative basis , later. Www irs govefile   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Www irs govefile In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Www irs govefile Time basis. Www irs govefile   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Www irs govefile Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Www irs govefile The time period for which the income is made does not have to be a year. Www irs govefile Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Www irs govefile Example. Www irs govefile In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Www irs govefile Your Puerto Rico source income is $60,000, figured as follows. Www irs govefile       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Www irs govefile   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Www irs govefile Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Www irs govefile You determine the period to which the income is attributable based on the facts and circumstances of your case. Www irs govefile For more information on multi-year compensation, see Treasury Decision (T. Www irs govefile D. Www irs govefile ) 9212 and Regulations section 1. Www irs govefile 861-4, 2005-35 I. Www irs govefile R. Www irs govefile B. Www irs govefile 429, available at www. Www irs govefile irs. Www irs govefile gov/irb/2005-35_IRB/ar14. Www irs govefile html. Www irs govefile Certain fringe benefits sourced on a geographical basis. Www irs govefile   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Www irs govefile Housing. Www irs govefile Education. Www irs govefile Local transportation. Www irs govefile Tax reimbursement. Www irs govefile Hazardous or hardship duty pay. Www irs govefile Moving expense reimbursement. Www irs govefile For information on determining the source of the fringe benefits listed above, see Regulations section 1. Www irs govefile 861-4. Www irs govefile Alternative basis. Www irs govefile   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Www irs govefile If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Www irs govefile De minimis exception. Www irs govefile   There is an exception to the rule for determining the source of income earned in a possession. Www irs govefile Generally, you will not have income from a possession if during a tax year you: Are a U. Www irs govefile S. Www irs govefile citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Www irs govefile This exception began with income earned during your 2008 tax year. Www irs govefile Pensions. Www irs govefile   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Www irs govefile The contribution portion is sourced according to where services were performed that earned the pension. Www irs govefile The investment earnings portion is sourced according to the location of the pension trust. Www irs govefile Example. Www irs govefile You are a U. Www irs govefile S. Www irs govefile citizen who worked in Puerto Rico for a U. Www irs govefile S. Www irs govefile company. Www irs govefile All services were performed in Puerto Rico. Www irs govefile Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Www irs govefile S. Www irs govefile pension trust of your employer. Www irs govefile Distributions from the U. Www irs govefile S. Www irs govefile pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Www irs govefile S. Www irs govefile source income. Www irs govefile Investment Income This category includes such income as interest, dividends, rents, and royalties. Www irs govefile Interest income. Www irs govefile   The source of interest income is generally determined by the residence of the payer. Www irs govefile Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Www irs govefile   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Www irs govefile See Regulations section 1. Www irs govefile 937-2(i) for more information. Www irs govefile Dividends. Www irs govefile   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Www irs govefile There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Www irs govefile For more information, see Regulations section 1. Www irs govefile 937-2(g). Www irs govefile Rental income. Www irs govefile   Rents from property located in a relevant possession are treated as income from sources within that possession. Www irs govefile Royalties. Www irs govefile   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Www irs govefile   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Www irs govefile Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Www irs govefile The most common situations are discussed below. Www irs govefile Real property. Www irs govefile   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Www irs govefile The location of the property generally determines the source of income from the sale. Www irs govefile For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Www irs govefile If, however, the home you sold was located in the United States, the gain is U. Www irs govefile S. Www irs govefile source income. Www irs govefile Personal property. Www irs govefile   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Www irs govefile Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Www irs govefile If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Www irs govefile   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Www irs govefile The rules applying to sales of inventory are discussed below. Www irs govefile For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Www irs govefile Inventory. Www irs govefile   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Www irs govefile The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Www irs govefile Purchased. Www irs govefile   Income from the sale of inventory that you purchased is sourced where you sell the property. Www irs govefile Generally, this is where title to the property passes to the buyer. Www irs govefile Produced. Www irs govefile   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Www irs govefile For information on making the allocation, see Regulations section 1. Www irs govefile 863-3(f). Www irs govefile Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Www irs govefile S. Www irs govefile citizen or resident alien prior to becoming a bona fide resident of a possession. Www irs govefile You are subject to these special rules if you meet both of the following conditions. Www irs govefile For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Www irs govefile For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Www irs govefile If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Www irs govefile Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Www irs govefile S. Www irs govefile tax return. Www irs govefile (See chapter 3 for additional filing information. Www irs govefile ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Www irs govefile These rules apply to dispositions after April 11, 2005. Www irs govefile For details, see Regulations section 1. Www irs govefile 937-2(f)(1) and Examples 1 and 2 of section 1. Www irs govefile 937-2(k). Www irs govefile Example 1. Www irs govefile In 2007, Cheryl Jones, a U. Www irs govefile S. Www irs govefile citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Www irs govefile S. Www irs govefile corporation listed on the New York Stock Exchange. Www irs govefile On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Www irs govefile Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Www irs govefile On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Www irs govefile On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Www irs govefile Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Www irs govefile The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Www irs govefile This existing special rule applies if you are a U. Www irs govefile S. Www irs govefile citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Www irs govefile S. Www irs govefile assets during the 10-year period beginning when you became a bona fide resident. Www irs govefile The gain is U. Www irs govefile S. Www irs govefile source income that generally is subject to U. Www irs govefile S. Www irs govefile tax if the property is either (1) located in the United States; (2) stock issued by a U. Www irs govefile S. Www irs govefile corporation or a debt obligation of a U. Www irs govefile S. Www irs govefile person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Www irs govefile See chapter 3 for filing information. Www irs govefile Special election. Www irs govefile   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Www irs govefile Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Www irs govefile This election overrides both of the special rules discussed earlier. Www irs govefile   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Www irs govefile Marketable securities. Www irs govefile   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Www irs govefile Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Www irs govefile S. Www irs govefile holding periods. Www irs govefile   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Www irs govefile The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Www irs govefile This is your gain (or loss) that is treated as being from sources within the relevant possession. Www irs govefile If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Www irs govefile Example 2. Www irs govefile Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Www irs govefile S. Www irs govefile and possession holding periods. Www irs govefile Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Www irs govefile Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Www irs govefile By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Www irs govefile Other personal property. Www irs govefile   For personal property other than marketable securities, use a time-based allocation. Www irs govefile Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Www irs govefile      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Www irs govefile Example 3. Www irs govefile In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Www irs govefile On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Www irs govefile On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Www irs govefile She had owned the interest for a total of 1,720 days. Www irs govefile Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Www irs govefile The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Www irs govefile By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Www irs govefile Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Www irs govefile Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Www irs govefile These rules do not apply to amounts paid as salary or other compensation for services. Www irs govefile See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Www irs govefile Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Www irs govefile These circumstances are listed below. Www irs govefile You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Www irs govefile That office or place of business is a material factor in producing the income. Www irs govefile The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Www irs govefile An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Www irs govefile The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Www irs govefile Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Www irs govefile Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Www irs govefile Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Www irs govefile Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Www irs govefile Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Www irs govefile Example. Www irs govefile Marcy Jackson is a bona fide resident of American Samoa. Www irs govefile Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Www irs govefile A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Www irs govefile Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Www irs govefile The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Www irs govefile However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Www irs govefile Prev  Up  Next   Home   More Online Publications