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Efile 2011 Tax Return

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Efile 2011 Tax Return

Efile 2011 tax return 5. Efile 2011 tax return   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. Efile 2011 tax return J-1 visa holders. Efile 2011 tax return 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. Efile 2011 tax return The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Efile 2011 tax return Resident aliens should get publications, forms, and instructions for U. Efile 2011 tax return S. Efile 2011 tax return citizens, because the information for filing returns for resident aliens is generally the same as for U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return S. Efile 2011 tax return Individual Income Tax Return 1040NR U. Efile 2011 tax return S. Efile 2011 tax return Nonresident Alien Income Tax Return 1040NR-EZ U. Efile 2011 tax return S. Efile 2011 tax return 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. Efile 2011 tax return Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Efile 2011 tax return If you have not previously established a fiscal tax year, your tax year is the calendar year. Efile 2011 tax return A calendar year is 12 consecutive months ending on December 31. Efile 2011 tax return 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. Efile 2011 tax return S. Efile 2011 tax return resident for any calendar year, you will be treated as a U. Efile 2011 tax return S. Efile 2011 tax return resident for any part of your fiscal year that falls within that calendar year. Efile 2011 tax return Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Efile 2011 tax return For an individual, this is a social security number (SSN). Efile 2011 tax return If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Efile 2011 tax return 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. Efile 2011 tax return You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Efile 2011 tax return S. Efile 2011 tax return trade or business at any time during the year, An alien who has a U. Efile 2011 tax return S. Efile 2011 tax return 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). Efile 2011 tax return Social security number (SSN). Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return employment. Efile 2011 tax return   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. Efile 2011 tax return You can also download Form SS-5 from the SSA's website at www. Efile 2011 tax return socialsecurity. Efile 2011 tax return gov/ssnumber/ss5. Efile 2011 tax return htm. Efile 2011 tax return 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. Efile 2011 tax return Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Efile 2011 tax return F-1 and M-1 visa holders. Efile 2011 tax return    If you are an F-1 or M-1 student, you must also show your Form I-20. Efile 2011 tax return For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Efile 2011 tax return socialsecurity. Efile 2011 tax return gov/pubs/10181. Efile 2011 tax return html. Efile 2011 tax return J-1 visa holders. Efile 2011 tax return   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Efile 2011 tax return For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Efile 2011 tax return socialsecurity. Efile 2011 tax return gov/pubs/10107. Efile 2011 tax return html. Efile 2011 tax return Individual taxpayer identification number (ITIN). Efile 2011 tax return   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Efile 2011 tax return For details on how to do so, see Form W-7 and its instructions. Efile 2011 tax return Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Efile 2011 tax return If you already have an ITIN, enter it wherever an SSN is required on your tax return. Efile 2011 tax return   An ITIN is for tax use only. Efile 2011 tax return It does not entitle you to social security benefits or change your employment or immigration status under U. Efile 2011 tax return S. Efile 2011 tax return law. Efile 2011 tax return   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. Efile 2011 tax return Employer identification number (EIN). Efile 2011 tax return   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Efile 2011 tax return To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Efile 2011 tax return Filing Status The amount of your tax depends on your filing status. Efile 2011 tax return Your filing status is important in determining whether you can take certain deductions and credits. Efile 2011 tax return The rules for determining your filing status are different for resident aliens and nonresident aliens. Efile 2011 tax return Resident Aliens Resident aliens can use the same filing statuses available to U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return See your form instructions or Publication 501 for more information on filing status. Efile 2011 tax return Married filing jointly. Efile 2011 tax return   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. Efile 2011 tax return Qualifying widow(er). Efile 2011 tax return   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. Efile 2011 tax return This applies only if you could have filed a joint return with your spouse for the year your spouse died. Efile 2011 tax return Head of household. Efile 2011 tax return   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. Efile 2011 tax return You must be a resident alien for the entire tax year. Efile 2011 tax return   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. Efile 2011 tax return Note. Efile 2011 tax return   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. Efile 2011 tax return In that case, you will not be entitled to the credit. Efile 2011 tax return See Publication 596 for more information. Efile 2011 tax return Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Efile 2011 tax return If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Efile 2011 tax return Married nonresident alien. Efile 2011 tax return   Married nonresident aliens who are not married to U. Efile 2011 tax return S. Efile 2011 tax return 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. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return Exceptions. Efile 2011 tax return   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Efile 2011 tax return 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. Efile 2011 tax return S. Efile 2011 tax return national. Efile 2011 tax return See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Efile 2011 tax return U. Efile 2011 tax return S. Efile 2011 tax return national is defined later in this section under Qualifying widow(er) . Efile 2011 tax return   A nonresident alien generally cannot file as married filing jointly. Efile 2011 tax return However, a nonresident alien who is married to a U. Efile 2011 tax return S. Efile 2011 tax return citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Efile 2011 tax return For information on these choices, see chapter 1. Efile 2011 tax return 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. Efile 2011 tax return Qualifying widow(er). Efile 2011 tax return   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. Efile 2011 tax return You were a resident of Canada, Mexico, or South Korea, or a U. Efile 2011 tax return S. Efile 2011 tax return national (defined later). Efile 2011 tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Efile 2011 tax return You have a dependent child living with you. Efile 2011 tax return See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Efile 2011 tax return   A U. Efile 2011 tax return S. Efile 2011 tax return national is an individual who, although not a U. Efile 2011 tax return S. Efile 2011 tax return citizen, owes his or her allegiance to the United States. Efile 2011 tax return U. Efile 2011 tax return S. Efile 2011 tax return nationals include American Samoans and Northern Mariana Islanders who chose to become U. Efile 2011 tax return S. Efile 2011 tax return nationals instead of U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return Head of household. Efile 2011 tax return   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Efile 2011 tax return However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Efile 2011 tax return S. Efile 2011 tax return 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 . Efile 2011 tax return Note. Efile 2011 tax return   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. Efile 2011 tax return In that case, your spouse will not be entitled to the credit. Efile 2011 tax return See Publication 596 for more information. Efile 2011 tax return Estates and trusts. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return Special rules for aliens from certain U. Efile 2011 tax return S. Efile 2011 tax return possessions. Efile 2011 tax return   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. Efile 2011 tax return Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Efile 2011 tax return For resident aliens, this includes income from sources both within and outside the United States. Efile 2011 tax return 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. Efile 2011 tax return S. Efile 2011 tax return sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Efile 2011 tax return Deductions Resident and nonresident aliens can claim similar deductions on their U. Efile 2011 tax return S. Efile 2011 tax return tax returns. Efile 2011 tax return However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return Resident Aliens You can claim the same deductions allowed to U. Efile 2011 tax return S. Efile 2011 tax return citizens if you are a resident alien for the entire tax year. Efile 2011 tax return 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. Efile 2011 tax return You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Efile 2011 tax return Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Efile 2011 tax return You generally cannot claim deductions related to income that is not connected with your U. Efile 2011 tax return S. Efile 2011 tax return business activities. Efile 2011 tax return 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. Efile 2011 tax return Ordinary and necessary business expenses. Efile 2011 tax return   You can deduct all ordinary and necessary expenses in the operation of your U. Efile 2011 tax return S. Efile 2011 tax return trade or business to the extent they relate to income effectively connected with that trade or business. Efile 2011 tax return The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Efile 2011 tax return For information about other business expenses, see Publication 535. Efile 2011 tax return Losses. Efile 2011 tax return   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Efile 2011 tax return to the extent that they relate to income that is effectively connected with a trade or business in the United States. Efile 2011 tax return Educator expenses. Efile 2011 tax return   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. Efile 2011 tax return For more information, see your tax form instructions. Efile 2011 tax return Individual retirement arrangement (IRA). Efile 2011 tax return   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Efile 2011 tax return But you must have taxable compensation effectively connected with a U. Efile 2011 tax return S. Efile 2011 tax return trade or business to do so. Efile 2011 tax return A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Efile 2011 tax return If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Efile 2011 tax return ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Efile 2011 tax return But you can still make contributions to a traditional IRA even if you cannot deduct them. Efile 2011 tax return If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Efile 2011 tax return   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Efile 2011 tax return Moving expenses. Efile 2011 tax return   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. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return If you had no former job location, the new job location must be at least 50 miles from your former home. Efile 2011 tax return   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Efile 2011 tax return   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Efile 2011 tax return   For more information on the moving expense deduction, see Publication 521. Efile 2011 tax return Reimbursements. Efile 2011 tax return   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Efile 2011 tax return 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. Efile 2011 tax return For more information, see Publication 521. Efile 2011 tax return Moving expense or travel expense. Efile 2011 tax return   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. Efile 2011 tax return 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. Efile 2011 tax return Self-employed SEP, SIMPLE, and qualified retirement plans. Efile 2011 tax return   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. Efile 2011 tax return To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Efile 2011 tax return Penalty on early withdrawal of savings. Efile 2011 tax return   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Efile 2011 tax return Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Efile 2011 tax return However, if the interest income is effectively connected with your U. Efile 2011 tax return S. Efile 2011 tax return 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. Efile 2011 tax return Student loan interest expense. Efile 2011 tax return   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. Efile 2011 tax return Generally, you can claim the deduction if all the following requirements are met. Efile 2011 tax return Your filing status is any filing status except married filing separately. Efile 2011 tax return Your modified adjusted gross income is less than $75,000. Efile 2011 tax return No one else is claiming an exemption for you on his or her 2013 tax return. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Efile 2011 tax return The person for whom the expenses were paid or incurred was an eligible student. Efile 2011 tax return Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Efile 2011 tax return For more information, see Publication 970, Tax Benefits for Education. Efile 2011 tax return Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Efile 2011 tax return S. Efile 2011 tax return tax return. Efile 2011 tax return Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Efile 2011 tax return S. Efile 2011 tax return tax purposes and was not the dependent of another taxpayer. Efile 2011 tax return 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. Efile 2011 tax return You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return 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. Efile 2011 tax return Get Publication 501 for more information. Efile 2011 tax return Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Efile 2011 tax return See Identification Number, earlier. Efile 2011 tax return 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). Efile 2011 tax return You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Efile 2011 tax return Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Efile 2011 tax return See Identification Number, earlier. Efile 2011 tax return Residents of Mexico or Canada or U. Efile 2011 tax return S. Efile 2011 tax return nationals. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return tax purposes and cannot be claimed as the dependent on another U. Efile 2011 tax return S. Efile 2011 tax return taxpayer's return. Efile 2011 tax return In addition, you can claim exemptions for your dependents who meet certain tests. Efile 2011 tax return Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Efile 2011 tax return S. Efile 2011 tax return citizens to determine who is a dependent and for which dependents exemptions can be claimed. Efile 2011 tax return See Publication 501 for these rules. Efile 2011 tax return For purposes of these rules, dependents who are U. Efile 2011 tax return S. Efile 2011 tax return nationals meet the citizenship test discussed in Publication 501. Efile 2011 tax return Residents of South Korea. Efile 2011 tax return   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Efile 2011 tax return 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. Efile 2011 tax return S. Efile 2011 tax return source gross income effectively connected with a U. Efile 2011 tax return S. Efile 2011 tax return trade or business for the tax year to the alien's entire income from all sources during the tax year. Efile 2011 tax return Example. Efile 2011 tax return Mr. Efile 2011 tax return Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Efile 2011 tax return During the tax year he receives U. Efile 2011 tax return S. Efile 2011 tax return compensation of $18,000. Efile 2011 tax return He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return Thus, his total income for the year is $24,000. Efile 2011 tax return Mr. Efile 2011 tax return Park meets all requirements for claiming exemptions for his spouse and two children. Efile 2011 tax return 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. Efile 2011 tax return   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. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return taxpayer's return. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return See Publication 501 for these rules. Efile 2011 tax return   List your spouse and dependents on line 7c of Form 1040NR. Efile 2011 tax return Enter the total on the appropriate line to the right of line 7c. Efile 2011 tax return Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Efile 2011 tax return However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return Resident Aliens You can claim the same itemized deductions as U. Efile 2011 tax return S. Efile 2011 tax return citizens, using Schedule A of Form 1040. Efile 2011 tax return 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. Efile 2011 tax return If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Efile 2011 tax return For further information, see Form 1040 and instructions. Efile 2011 tax return Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return These deductions include state and local income taxes, charitable contributions to U. Efile 2011 tax return S. Efile 2011 tax return organizations, casualty and theft losses, and miscellaneous deductions. Efile 2011 tax return Use Schedule A of Form 1040NR to claim itemized deductions. Efile 2011 tax return If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Efile 2011 tax return If you are claiming any other itemized deduction, you must file Form 1040NR. Efile 2011 tax return Standard deduction. Efile 2011 tax return   Nonresident aliens cannot claim the standard deduction. Efile 2011 tax return However, see Students and business apprentices from India , next. Efile 2011 tax return Students and business apprentices from India. Efile 2011 tax return   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. Efile 2011 tax return You can claim the standard deduction provided you do not claim itemized deductions. Efile 2011 tax return   Use Worksheet 5-1 to figure your standard deduction. Efile 2011 tax return If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Efile 2011 tax return State and local income taxes. Efile 2011 tax return   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. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return See Recoveries in Publication 525 for details on how to figure the amount to include in income. Efile 2011 tax return Charitable contributions. Efile 2011 tax return   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Efile 2011 tax return Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Efile 2011 tax return Certain organizations that promote national or international amateur sports competition are also qualified organizations. Efile 2011 tax return Foreign organizations. Efile 2011 tax return   Contributions made directly to a foreign organization are not deductible. Efile 2011 tax return However, you can deduct contributions to a U. Efile 2011 tax return S. Efile 2011 tax return organization that transfers funds to a charitable foreign organization if the U. Efile 2011 tax return S. Efile 2011 tax return organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Efile 2011 tax return S. Efile 2011 tax return organization. Efile 2011 tax return   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Efile 2011 tax return Worksheet 5-1. Efile 2011 tax return 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Efile 2011 tax return If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Efile 2011 tax return You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Efile 2011 tax return 1 Enter the amount shown below for your filing status. Efile 2011 tax return           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Efile 2011 tax return           2 Can you be claimed as a dependent on someone else's U. Efile 2011 tax return S. Efile 2011 tax return income tax return?  No. Efile 2011 tax return Enter the amount from line 1 on line 4. Efile 2011 tax return Skip line 3 and go to line 5. Efile 2011 tax return   Yes. Efile 2011 tax return Go to line 3. Efile 2011 tax return         3 Is your earned income* more than $650?           Yes. Efile 2011 tax return Add $350 to your earned income. Efile 2011 tax return Enter the total. Efile 2011 tax return           No. Efile 2011 tax return Enter $1,000 3. Efile 2011 tax return       4 Enter the smaller of line 1 or line 3 4. Efile 2011 tax return   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Efile 2011 tax return If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Efile 2011 tax return Otherwise, enter -0- 5. Efile 2011 tax return   6 Add lines 4 and 5. Efile 2011 tax return Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Efile 2011 tax return Print “Standard Deduction Allowed Under U. Efile 2011 tax return S. Efile 2011 tax return –India Income Tax Treaty” in the space to the left of these lines. Efile 2011 tax return This is your standard deduction for 2013. Efile 2011 tax return 6. Efile 2011 tax return   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Efile 2011 tax return It also includes any amount received as a scholarship that you must include in your income. Efile 2011 tax return 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). Efile 2011 tax return Contributions from which you benefit. Efile 2011 tax return   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. Efile 2011 tax return   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. Efile 2011 tax return For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Efile 2011 tax return Cash contributions. Efile 2011 tax return   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. Efile 2011 tax return The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Efile 2011 tax return   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). Efile 2011 tax return If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Efile 2011 tax return Noncash contributions. Efile 2011 tax return   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Efile 2011 tax return See Publication 526 for details. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Efile 2011 tax return If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Efile 2011 tax return You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Efile 2011 tax return See Form 8283 and its instructions for details. Efile 2011 tax return Contributions of appreciated property. Efile 2011 tax return   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. Efile 2011 tax return 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. Efile 2011 tax return Your basis in the property is generally what you paid for it. Efile 2011 tax return If you need more information about basis, get Publication 551, Basis of Assets. Efile 2011 tax return   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Efile 2011 tax return For information about these rules, see Publication 526. Efile 2011 tax return Limit. Efile 2011 tax return   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. Efile 2011 tax return For a discussion of limits on charitable contributions and other information, get Publication 526. Efile 2011 tax return Casualty and theft losses. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return The property can be personal use property or income-producing property not connected with a U. Efile 2011 tax return S. Efile 2011 tax return trade or business. Efile 2011 tax return The property must be located in the United States at the time of the casualty or theft. Efile 2011 tax return You can deduct theft losses only in the year in which you discover the loss. Efile 2011 tax return   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. Efile 2011 tax return The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Efile 2011 tax return   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Efile 2011 tax return If you do not, you cannot deduct this loss as a casualty or theft loss. Efile 2011 tax return   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Efile 2011 tax return Losses from personal use property. Efile 2011 tax return    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Efile 2011 tax return 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. Efile 2011 tax return Losses from income-producing property. Efile 2011 tax return   These losses are not subject to the limitations that apply to personal use property. Efile 2011 tax return Use Section B of Form 4684 to figure your deduction for these losses. Efile 2011 tax return Job expenses and other miscellaneous deductions. Efile 2011 tax return   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Efile 2011 tax return Generally, the allowable deductions must be related to effectively connected income. Efile 2011 tax return 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). Efile 2011 tax return   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Efile 2011 tax return For more information on miscellaneous deductions, see the instructions for Form 1040NR. Efile 2011 tax return Travel expenses. Efile 2011 tax return   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return   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. Efile 2011 tax return You cannot deduct travel expenses for other members of your family or party. Efile 2011 tax return Deductible travel expenses. Efile 2011 tax return   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Efile 2011 tax return , 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. Efile 2011 tax return You generally can deduct only 50% of unreimbursed meal expenses. Efile 2011 tax return The standard meal allowance rates for high-cost areas are available at www. Efile 2011 tax return gsa. Efile 2011 tax return gov/perdiem. Efile 2011 tax return The rates for other areas are in Publication 463. Efile 2011 tax return   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Efile 2011 tax return Expenses allocable to U. Efile 2011 tax return S. Efile 2011 tax return tax-exempt income. Efile 2011 tax return   You cannot deduct an expense, or part of an expense, that is allocable to U. Efile 2011 tax return S. Efile 2011 tax return tax-exempt income, including income exempt by tax treaty. Efile 2011 tax return Example. Efile 2011 tax return Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Efile 2011 tax return S. Efile 2011 tax return company. Efile 2011 tax return During her stay in the United States, she received a salary of $8,000 from her Polish employer. Efile 2011 tax return She received no other U. Efile 2011 tax return S. Efile 2011 tax return source income. Efile 2011 tax return She spent $3,000 on travel expenses, of which $1,000 were for meals. Efile 2011 tax return None of these expenses were reimbursed. Efile 2011 tax return Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Efile 2011 tax return S. Efile 2011 tax return income tax. Efile 2011 tax return In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Efile 2011 tax return She must reduce the remaining $2,500 of travel expenses by 62. Efile 2011 tax return 5% ($1,563) because 62. Efile 2011 tax return 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Efile 2011 tax return She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Efile 2011 tax return She completes the remaining lines according to the instructions for Schedule A. Efile 2011 tax return More information. Efile 2011 tax return   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Efile 2011 tax return 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. Efile 2011 tax return Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Efile 2011 tax return S. Efile 2011 tax return citizens. Efile 2011 tax return The following items are some of the credits you may be able to claim. Efile 2011 tax return Foreign tax credit. Efile 2011 tax return   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Efile 2011 tax return You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Efile 2011 tax return 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. Efile 2011 tax return   For more information, get Publication 514, Foreign Tax Credit for Individuals. Efile 2011 tax return Child and dependent care credit. Efile 2011 tax return   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. Efile 2011 tax return Generally, you must be able to claim an exemption for your dependent. Efile 2011 tax return   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Efile 2011 tax return Credit for the elderly or the disabled. Efile 2011 tax return   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Efile 2011 tax return For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Efile 2011 tax return Education credits. Efile 2011 tax return   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Efile 2011 tax return There are two education credits: the American Opportunity Credit and the lifetime learning credit. Efile 2011 tax return You cannot claim these credits if you are married filing separately. Efile 2011 tax return Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Efile 2011 tax return For more information, see Publication 970. Efile 2011 tax return Retirement savings contributions credit. Efile 2011 tax return   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. Efile 2011 tax return 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). Efile 2011 tax return Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Efile 2011 tax return For more information, see Publication 590. Efile 2011 tax return Child tax credit. Efile 2011 tax return   You may be able to take this credit if you have a qualifying child. Efile 2011 tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Efile 2011 tax return 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). Efile 2011 tax return Is a U. Efile 2011 tax return S. Efile 2011 tax return citizen, a U. Efile 2011 tax return S. Efile 2011 tax return national, or a resident alien. Efile 2011 tax return Did not provide over half of his or her own support for 2013. Efile 2011 tax return Lived with you more than half of 2013. Efile 2011 tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Efile 2011 tax return Is claimed as a dependent on your return. Efile 2011 tax return An adopted child is always treated as your own child. Efile 2011 tax return An adopted child includes a child lawfully placed with you for legal adoption. Efile 2011 tax return   See your form instructions for additional details. Efile 2011 tax return Adoption credit. Efile 2011 tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Efile 2011 tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Efile 2011 tax return To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Efile 2011 tax return Earned income credit. Efile 2011 tax return   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). Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return 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. Efile 2011 tax return You cannot claim the earned income credit if your filing status is married filing separately. Efile 2011 tax return    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Efile 2011 tax return You cannot claim the credit using an ITIN. Efile 2011 tax return 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. Efile 2011 tax return An example of a federally funded benefit is Medicaid. Efile 2011 tax return If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Efile 2011 tax return S. Efile 2011 tax return citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Efile 2011 tax return Other information. Efile 2011 tax return   There are other eligibility rules that are not discussed here. Efile 2011 tax return For more information, get Publication 596, Earned Income Credit. Efile 2011 tax return Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Efile 2011 tax return You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Efile 2011 tax return Credits Credits are allowed only if you receive effectively connected income. Efile 2011 tax return You may be able to claim some of the following credits. Efile 2011 tax return Foreign tax credit. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return possession on that income. Efile 2011 tax return   If you do not have foreign source income effectively connected with a U. Efile 2011 tax return S. Efile 2011 tax return trade or business, you cannot claim credits against your U. Efile 2011 tax return S. Efile 2011 tax return tax for taxes paid or accrued to a foreign country or U. Efile 2011 tax return S. Efile 2011 tax return possession. Efile 2011 tax return   You cannot take any credit for taxes imposed by a foreign country or U. Efile 2011 tax return S. Efile 2011 tax return possession on your U. Efile 2011 tax return S. Efile 2011 tax return source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Efile 2011 tax return   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Efile 2011 tax return See Publication 514 for more information. Efile 2011 tax return Child and dependent care credit. Efile 2011 tax return   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. Efile 2011 tax return Generally, you must be able to claim an exemption for your dependent. Efile 2011 tax return   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Efile 2011 tax return S. Efile 2011 tax return 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). Efile 2011 tax return   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. Efile 2011 tax return Earned income generally means wages, salaries, and professional fees for personal services performed. Efile 2011 tax return   For more information, get Publication 503. Efile 2011 tax return Education credits. Efile 2011 tax return   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Efile 2011 tax return However, if you are married and choose to file a joint return with a U. Efile 2011 tax return S. Efile 2011 tax return citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Efile 2011 tax return Retirement savings contributions credit. Efile 2011 tax return   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. Efile 2011 tax return 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. Efile 2011 tax return Use Form 8880 to figure the credit. Efile 2011 tax return For more information, see Publication 590. Efile 2011 tax return Child tax credit. Efile 2011 tax return   You may be able to take this credit if you have a qualifying child. Efile 2011 tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Efile 2011 tax return 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). Efile 2011 tax return Is a U. Efile 2011 tax return S. Efile 2011 tax return citizen, a U. Efile 2011 tax return S. Efile 2011 tax return national, or a resident alien. Efile 2011 tax return Did not provide over half of his or her own support for 2013. Efile 2011 tax return Lived with you more than half of 2013. Efile 2011 tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Efile 2011 tax return Is claimed as a dependent on your return. Efile 2011 tax return An adopted child is always treated as your own child. Efile 2011 tax return An adopted child includes a child lawfully placed with you for legal adoption. Efile 2011 tax return   See your form instructions for additional details. Efile 2011 tax return Adoption credit. Efile 2011 tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Efile 2011 tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Efile 2011 tax return To claim the adoption credit, file Form 8839 with your Form 1040NR. Efile 2011 tax return   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Efile 2011 tax return S. Efile 2011 tax return 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). Efile 2011 tax return Credit for prior year minimum tax. Efile 2011 tax return   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. Efile 2011 tax return Earned income credit. Efile 2011 tax return   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Efile 2011 tax return However, if you are married and choose to file a joint return with a U. Efile 2011 tax return S. Efile 2011 tax return citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Efile 2011 tax return    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Efile 2011 tax return You cannot claim the credit using an ITIN. Efile 2011 tax return 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. Efile 2011 tax return An example of a federally funded benefit is Medicaid. Efile 2011 tax return If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Efile 2011 tax return S. Efile 2011 tax return citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Efile 2011 tax return   See Publication 596 for more information on the credit. Efile 2011 tax return Tax Withheld You can claim the tax withheld during the year as a payment against your U. Efile 2011 tax return S. Efile 2011 tax return tax. Efile 2011 tax return You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Efile 2011 tax return The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Efile 2011 tax return Withholding from wages. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return income tax liability for the same year. Efile 2011 tax return 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. Efile 2011 tax return Excess social security tax withheld. Efile 2011 tax return   If you have two or more employers, you may be able to claim a credit against your U. Efile 2011 tax return S. Efile 2011 tax return income tax liability for social security tax withheld in excess of the maximum required. Efile 2011 tax return See Social Security and Medicare Taxes in chapter 8 for more information. Efile 2011 tax return Additional Medicare Tax. Efile 2011 tax return   Your employer is responsible for withholding the 0. Efile 2011 tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Efile 2011 tax return 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. Efile 2011 tax return Tax paid on undistributed long-term capital gains. Efile 2011 tax return   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. Efile 2011 tax return You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Efile 2011 tax return Tax withheld at the source. Efile 2011 tax return   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. Efile 2011 tax return Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Efile 2011 tax return Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Efile 2011 tax return Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Efile 2011 tax return Tax withheld on partnership income. Efile 2011 tax return   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. Efile 2011 tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Efile 2011 tax return A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Efile 2011 tax return In this case, the partnership will give you a statement on Form 1042-S. Efile 2011 tax return Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Efile 2011 tax return Claiming tax withheld on your return. Efile 2011 tax return   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Efile 2011 tax return The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Efile 2011 tax return 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. Efile 2011 tax return You should file Form 1040 and report all income from sources both in and outside the United States. Efile 2011 tax return However, you can exclude the income discussed in the following paragraphs. Efile 2011 tax return For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Efile 2011 tax return 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. Efile 2011 tax return There are also limits on what deductions and credits are allowed. Efile 2011 tax return See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Efile 2011 tax return Residents of Puerto Rico. Efile 2011 tax return   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). Efile 2011 tax return   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. Efile 2011 tax return You must also make your first payment of estimated tax by June 15. Efile 2011 tax return You cannot file a joint income tax return or make joint payments of estimated tax. Efile 2011 tax return However, if you are married to a U. Efile 2011 tax return S. Efile 2011 tax return citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Efile 2011 tax return   If you earn wages subject to withholding, your U. Efile 2011 tax return S. Efile 2011 tax return income tax return is due by April 15. Efile 2011 tax return Your first payment of estimated tax is also due by April 15. Efile 2011 tax return For information on withholding and estimated tax, see chapter 8 . Efile 2011 tax return Residents of American Samoa. Efile 2011 tax return   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. Efile 2011 tax return S. Efile 2011 tax return government or any of its agencies). Efile 2011 tax return An employee of the American Samoan government is not considered an employee of the U. Efile 2011 tax return S. Efile 2011 tax return government or any of its agencies for purposes of the exclusion. Efile 2011 tax return For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Efile 2011 tax return S. Efile 2011 tax return Possessions. Efile 2011 tax return Prev  Up  Next   Home   More Online Publications
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The Efile 2011 Tax Return

Efile 2011 tax return Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Efile 2011 tax return Tax questions. Efile 2011 tax return Useful Items - You may want to see: Reminders Future developments. Efile 2011 tax return  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. Efile 2011 tax return irs. Efile 2011 tax return gov/pub536. Efile 2011 tax return Photographs of missing children. Efile 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Efile 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Efile 2011 tax return Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). Efile 2011 tax return An NOL year is the year in which an NOL occurs. Efile 2011 tax return You can use an NOL by deducting it from your income in another year or years. Efile 2011 tax return What this publication covers. Efile 2011 tax return   This publication discusses NOLs for individuals, estates, and trusts. Efile 2011 tax return It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. Efile 2011 tax return To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. Efile 2011 tax return A loss from operating a business is the most common reason for an NOL. Efile 2011 tax return Partnerships and S corporations generally cannot use an NOL. Efile 2011 tax return However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. Efile 2011 tax return Keeping records. Efile 2011 tax return   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. Efile 2011 tax return    You should attach all required documents to the Form 1045 or Form 1040X. Efile 2011 tax return For details, see the instructions for Form 1045 or Form 1040X. Efile 2011 tax return What is not covered in this publication?   The following topics are not covered in this publication. Efile 2011 tax return Bankruptcies. Efile 2011 tax return See Publication 908, Bankruptcy Tax Guide. Efile 2011 tax return NOLs of corporations. Efile 2011 tax return See Publication 542, Corporations. Efile 2011 tax return Section references. Efile 2011 tax return   Section references are to the Internal Revenue Code unless otherwise noted. Efile 2011 tax return Comments and suggestions. Efile 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. Efile 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Efile 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile 2011 tax return   You can send your comments from www. Efile 2011 tax return irs. Efile 2011 tax return gov/formspubs/. Efile 2011 tax return Click on “More Information. Efile 2011 tax return ” and then on “Comment on Tax Forms and Publications. Efile 2011 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Efile 2011 tax return Ordering forms and publications. Efile 2011 tax return   Visit www. Efile 2011 tax return irs. Efile 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Efile 2011 tax return Internal Revenue Service 1201 N. Efile 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile 2011 tax return   If you have a tax question, check the information available on IRS. Efile 2011 tax return gov or call 1-800-829-1040. Efile 2011 tax return We cannot answer tax questions sent to either of the above addresses. Efile 2011 tax return Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. Efile 2011 tax return S. Efile 2011 tax return Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. Efile 2011 tax return Prev  Up  Next   Home   More Online Publications