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Federal Tax Extension Form

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Federal Tax Extension Form

Federal tax extension form 5. Federal tax extension form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Federal tax extension form You may be able to reduce your federal income tax by claiming one or more of these credits. Federal tax extension form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Federal tax extension form For more information, see Publication 524, Credit for the Elderly or the Disabled. Federal tax extension form You can take the credit only if you file Form 1040 or Form 1040A. Federal tax extension form You cannot take the credit if you file Form 1040EZ or Form 1040NR. Federal tax extension form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Federal tax extension form You are a qualified individual. Federal tax extension form Your income is not more than certain limits. Federal tax extension form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Federal tax extension form   Qualified Individual You are a qualified individual for this credit if you are a U. Federal tax extension form S. Federal tax extension form citizen or resident alien, and either of the following applies. Federal tax extension form You were age 65 or older at the end of 2013. Federal tax extension form You were under age 65 at the end of 2013 and all three of the following statements are true. Federal tax extension form You retired on permanent and total disability (explained later). Federal tax extension form You received taxable disability income for 2013. Federal tax extension form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Federal tax extension form Age 65. Federal tax extension form You are considered to be age 65 on the day before your 65th birthday. Federal tax extension form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Federal tax extension form Figure 5-A. Federal tax extension form Are You a Qualified Individual? This image is too large to be displayed in the current screen. Federal tax extension form Please click the link to view the image. Federal tax extension form Figure 5-A, Are you a qualified individual? U. Federal tax extension form S. Federal tax extension form citizen or resident alien. Federal tax extension form   You must be a U. Federal tax extension form S. Federal tax extension form citizen or resident alien (or be treated as a resident alien) to take the credit. Federal tax extension form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Federal tax extension form Exceptions. Federal tax extension form   You may be able to take the credit if you are a nonresident alien who is married to a U. Federal tax extension form S. Federal tax extension form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Federal tax extension form S. Federal tax extension form resident alien. Federal tax extension form If you make that choice, both you and your spouse are taxed on your worldwide income. Federal tax extension form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Federal tax extension form S. Federal tax extension form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Federal tax extension form S. Federal tax extension form resident alien for the entire year. Federal tax extension form In that case, you may be allowed to take the credit. Federal tax extension form   For information on these choices, see chapter 1 of Publication 519, U. Federal tax extension form S. Federal tax extension form Tax Guide for Aliens. Federal tax extension form Married persons. Federal tax extension form   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Federal tax extension form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Federal tax extension form Head of household. Federal tax extension form   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Federal tax extension form See Publication 524 and Publication 501. Federal tax extension form Under age 65. Federal tax extension form   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Federal tax extension form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Federal tax extension form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Federal tax extension form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Federal tax extension form If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Federal tax extension form Permanent and total disability. Federal tax extension form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Federal tax extension form A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Federal tax extension form See Physician's statement , later. Federal tax extension form Substantial gainful activity. Federal tax extension form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Federal tax extension form   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Federal tax extension form   Substantial gainful activity is not work you do to take care of yourself or your home. Federal tax extension form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Federal tax extension form However, doing this kind of work may show that you are able to engage in substantial gainful activity. Federal tax extension form    Figure 5-B. Federal tax extension form Income Limits IF your filing status is. Federal tax extension form . Federal tax extension form . Federal tax extension form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Federal tax extension form . Federal tax extension form . Federal tax extension form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Federal tax extension form . Federal tax extension form . Federal tax extension form single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Federal tax extension form Physician's statement. Federal tax extension form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Federal tax extension form   You do not have to file this statement with your tax return, but you must keep it for your records. Federal tax extension form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Federal tax extension form Veterans. Federal tax extension form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Federal tax extension form VA Form 21-0172 must be signed by a person authorized by the VA to do so. Federal tax extension form You can get this form from your local VA regional office. Federal tax extension form Physician's statement obtained in earlier year. Federal tax extension form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Federal tax extension form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Federal tax extension form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Federal tax extension form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Federal tax extension form Disability income. Federal tax extension form   If you are under age 65, you must also have taxable disability income to qualify for the credit. Federal tax extension form   Disability income must meet the following two requirements. Federal tax extension form It must be paid under your employer's accident or health plan or pension plan. Federal tax extension form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Federal tax extension form Payments that are not disability income. Federal tax extension form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Federal tax extension form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Federal tax extension form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Federal tax extension form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Federal tax extension form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Federal tax extension form Figuring the credit yourself. Federal tax extension form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Federal tax extension form Next, fill out Schedule R (Form 1040A or 1040), Part III. Federal tax extension form Credit figured for you. Federal tax extension form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Federal tax extension form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Federal tax extension form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Federal tax extension form The credit can be up to 35% of your expenses. Federal tax extension form To qualify, you must pay these expenses so you can work or look for work. Federal tax extension form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Federal tax extension form If the correct information is not shown, the credit may be reduced or disallowed. Federal tax extension form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Federal tax extension form For more information, see Publication 503, Child and Dependent Care Expenses. Federal tax extension form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Federal tax extension form The EIC is available to persons with or without a qualifying child. Federal tax extension form Credit has no effect on certain welfare benefits. Federal tax extension form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Federal tax extension form These programs include the following. Federal tax extension form Medicaid and supplemental security income (SSI). Federal tax extension form Supplemental Nutrition Assistance Program (food stamps). Federal tax extension form Low-income housing. Federal tax extension form Temporary Assistance for Needy Families (TANF). Federal tax extension form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Federal tax extension form Check with your local benefit coordinator to find out if your refund will affect your benefits. Federal tax extension form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Federal tax extension form The specific rules you must meet depend on whether you have a qualifying child. Federal tax extension form If you have a qualifying child, the rules in Parts A, B, and D apply to you. Federal tax extension form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Federal tax extension form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Federal tax extension form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Federal tax extension form The sections that follow provide additional information for some of the rules. Federal tax extension form Adjusted gross income (AGI). Federal tax extension form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Federal tax extension form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Federal tax extension form Table 5-1. Federal tax extension form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Federal tax extension form Second, you must meet all the rules in one of these columns, whichever applies. Federal tax extension form Third, you must meet the rule in this column. Federal tax extension form Part A. Federal tax extension form  Rules for Everyone Part B. Federal tax extension form  Rules If You Have a Qualifying Child Part C. Federal tax extension form  Rules If You Do Not Have a Qualifying Child Part D. Federal tax extension form  Figuring and Claiming the EIC 1. Federal tax extension form Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Federal tax extension form 2. Federal tax extension form You must have a valid social security number. Federal tax extension form  3. Federal tax extension form Your filing status cannot be “Married filing separately. Federal tax extension form ” 4. Federal tax extension form You must be a U. Federal tax extension form S. Federal tax extension form citizen or resident alien all year. Federal tax extension form  5. Federal tax extension form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Federal tax extension form  6. Federal tax extension form Your investment income must be $3,300 or less. Federal tax extension form  7. Federal tax extension form You must have earned income. Federal tax extension form 8. Federal tax extension form Your child must meet the relationship, age, residency, and joint return tests. Federal tax extension form  9. Federal tax extension form Your qualifying child cannot be used by more than one person to claim the EIC. Federal tax extension form  10. Federal tax extension form You generally cannot be a qualifying child of another person. Federal tax extension form 11. Federal tax extension form You must be at least age 25 but under age 65. Federal tax extension form  12. Federal tax extension form You cannot be the dependent of another person. Federal tax extension form  13. Federal tax extension form You generally cannot be a qualifying child of another person. Federal tax extension form  14. Federal tax extension form You must have lived in the United States more than half of the year. Federal tax extension form 15. Federal tax extension form Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Federal tax extension form Social security number. Federal tax extension form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Federal tax extension form Any qualifying child listed on Schedule EIC also must have a valid SSN. Federal tax extension form (See Qualifying child , later, if you have a qualifying child. Federal tax extension form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Federal tax extension form An example of a federally funded benefit is Medicaid. Federal tax extension form Investment income. Federal tax extension form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Federal tax extension form If your investment income is more than $3,300, you cannot claim the credit. Federal tax extension form For most people, investment income is the total of the following amounts. Federal tax extension form Taxable interest (line 8a of Form 1040 or 1040A). Federal tax extension form Tax-exempt interest (line 8b of Form 1040 or 1040A). Federal tax extension form Dividend income (line 9a of Form 1040 or 1040A). Federal tax extension form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Federal tax extension form  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Federal tax extension form   For more information about investment income, see Publication 596, Earned Income Credit. Federal tax extension form Earned income. Federal tax extension form   Under Rule 7, you must have earned income to claim the EIC. Federal tax extension form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Federal tax extension form Earned income includes all of the following types of income. Federal tax extension form Wages, salaries, tips, and other taxable employee pay. Federal tax extension form Employee pay is earned income only if it is taxable. Federal tax extension form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Federal tax extension form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Federal tax extension form Net earnings from self-employment. Federal tax extension form Gross income received as a statutory employee. Federal tax extension form Gross income defined. Federal tax extension form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Federal tax extension form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Federal tax extension form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Federal tax extension form Self-employed persons. Federal tax extension form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Federal tax extension form If you do not, you may not get all the credit to which you are entitled. Federal tax extension form Disability benefits. Federal tax extension form   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Federal tax extension form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Federal tax extension form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Federal tax extension form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Federal tax extension form It does not matter whether you have reached minimum retirement age. Federal tax extension form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Federal tax extension form Income that is not earned income. Federal tax extension form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Federal tax extension form Do not include any of these items in your earned income. Federal tax extension form Workfare payments. Federal tax extension form   Nontaxable workfare payments are not earned income for the EIC. Federal tax extension form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Federal tax extension form Qualifying child. Federal tax extension form   Under Rule 8, your child is a qualifying child if your child meets four tests. Federal tax extension form The four tests are: Relationship, Age, Residency, and Joint return. Federal tax extension form   The four tests are illustrated in Figure 5-C. Federal tax extension form See Publication 596 for more information about each test. Federal tax extension form Figure 5-C. Federal tax extension form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Federal tax extension form . Federal tax extension form . Federal tax extension form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Federal tax extension form . Federal tax extension form . Federal tax extension form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Federal tax extension form . Federal tax extension form . Federal tax extension form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Federal tax extension form . Federal tax extension form . Federal tax extension form Lived with you in the United States for more than half of 2013. Federal tax extension form  If the child did not live with you for the required time, see Publication 596 for more information. Federal tax extension form Figuring the EIC To figure the amount of your credit, you have two choices. Federal tax extension form Have the IRS figure the EIC for you. Federal tax extension form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Federal tax extension form Figure the EIC yourself. Federal tax extension form If you want to do this, see How To Figure the EIC Yourself in Publication 596. Federal tax extension form Prev  Up  Next   Home   More Online Publications
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The Federal Tax Extension Form

Federal tax extension form Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Federal tax extension form , Students, teachers, and researchers. Federal tax extension form A Accuracy-related penalties, Accuracy-related penalty. Federal tax extension form Additional Medicare Tax, Additional Medicare Tax. Federal tax extension form , Additional Medicare Tax. Federal tax extension form Adoption credit Dual-status alien, Adoption credit. Federal tax extension form Nonresident alien, Adoption credit. Federal tax extension form Resident alien, Adoption credit. Federal tax extension form Agricultural workers, Agricultural workers. Federal tax extension form , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Federal tax extension form Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Federal tax extension form S. Federal tax extension form possessions. Federal tax extension form , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Federal tax extension form Source rule, Pensions and Annuities Asset-use test, Asset-use test. Federal tax extension form Assistance (see Tax help) Athletes, professional, Professional athletes. Federal tax extension form Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Federal tax extension form Beneficiary of estate or trust, Beneficiary of an estate or trust. Federal tax extension form Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Federal tax extension form Business operations, Business operations. Federal tax extension form Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Federal tax extension form S. Federal tax extension form , Trade or Business in the United States Business-activities test, Business-activities test. Federal tax extension form C Canada Commuters, Regular commuters from Canada or Mexico. Federal tax extension form Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Federal tax extension form Residents of, Residents of Mexico or Canada or U. Federal tax extension form S. Federal tax extension form nationals. Federal tax extension form Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Federal tax extension form Withholding tax, U. Federal tax extension form S. Federal tax extension form nationals or residents of Canada, Mexico, or South Korea. Federal tax extension form Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Federal tax extension form Central withholding agreements, Central withholding agreements. Federal tax extension form Charitable contributions, Charitable contributions. Federal tax extension form Child and dependent care credit Dual-status alien, Child and dependent care credit. Federal tax extension form Nonresident alien, Child and dependent care credit. Federal tax extension form Resident alien, Child and dependent care credit. Federal tax extension form Child tax credit Resident alien, Child tax credit. Federal tax extension form , Child tax credit. Federal tax extension form , Child tax credit. Federal tax extension form Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Federal tax extension form Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Federal tax extension form Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Federal tax extension form Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Federal tax extension form Resident alien, Credit for the elderly or the disabled. Federal tax extension form Credits against tax Child and dependent care credit, Child and dependent care credit. Federal tax extension form , Child and dependent care credit. Federal tax extension form Child tax credit, Child tax credit. Federal tax extension form , Child tax credit. Federal tax extension form , Child tax credit. Federal tax extension form Credit for the elderly or the disabled, 6) Tax credits. Federal tax extension form Dual-status alien, Credits Earned income credit, Earned income credit. Federal tax extension form , 6) Tax credits. Federal tax extension form Education credits, Education credits. Federal tax extension form , Education credits. Federal tax extension form , 6) Tax credits. Federal tax extension form Excess social security tax withheld, Excess social security tax withheld. Federal tax extension form Foreign tax credit, Foreign tax credit. Federal tax extension form , Foreign tax credit. Federal tax extension form Hope credit, Education credits. Federal tax extension form , Education credits. Federal tax extension form Lifetime learning credit, Education credits. Federal tax extension form , Education credits. Federal tax extension form Retirement savings contributions, Retirement savings contributions credit. Federal tax extension form , Retirement savings contributions credit. Federal tax extension form , Retirement savings contributions credit. Federal tax extension form Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Federal tax extension form Tax withheld at source, Tax withheld at the source. Federal tax extension form Tax withheld on partnership income, Tax withheld on partnership income. Federal tax extension form Withholding from wages, Withholding from wages. Federal tax extension form Crew members Alien status, Crew members. Federal tax extension form Compensation, Crew members. Federal tax extension form Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Federal tax extension form Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Federal tax extension form Depreciable property, Depreciable property. Federal tax extension form Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Federal tax extension form Dividends, U. Federal tax extension form S. Federal tax extension form source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Federal tax extension form Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Federal tax extension form Earned income credit, 6) Tax credits. Federal tax extension form Education credit, 6) Tax credits. Federal tax extension form Exemptions, 2) Exemptions. Federal tax extension form Foreign tax credit, Foreign tax credit. Federal tax extension form Forms to file, Forms To File Head of household. Federal tax extension form , 3) Head of household. Federal tax extension form Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Federal tax extension form Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Federal tax extension form Tax rates, 5) Tax rates. Federal tax extension form When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Federal tax extension form Nonresident alien, Earned income credit. Federal tax extension form Resident alien, Earned income credit. Federal tax extension form Education credits Dual-status alien, 6) Tax credits. Federal tax extension form Nonresident alien, Education credits. Federal tax extension form Resident alien, Education credits. Federal tax extension form Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Federal tax extension form Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Federal tax extension form Employees of international organizations, Employees of international organizations. Federal tax extension form Employees, household, Household employees. Federal tax extension form Employees, withholding exemption under tax treaty, Employees and independent contractors. Federal tax extension form Employer identification number, Employer identification number (EIN). Federal tax extension form Estate, beneficiary, Beneficiary of an estate or trust. Federal tax extension form Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Federal tax extension form Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Federal tax extension form Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Federal tax extension form Compensation from a foreign employer, Students and exchange visitors. Federal tax extension form Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Federal tax extension form Treaty income, Income affected by treaties. Federal tax extension form , Treaty Income Exempt individual, Exempt individual. Federal tax extension form Exemption from withholding Employees, Employees and independent contractors. Federal tax extension form Independent contractors, Employees and independent contractors. Federal tax extension form Students, teachers, and researchers, Students, teachers, and researchers. Federal tax extension form Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Federal tax extension form Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Federal tax extension form S. Federal tax extension form nationals. Federal tax extension form Residents of South Korea, Residents of South Korea. Federal tax extension form U. Federal tax extension form S. Federal tax extension form nationals, Residents of Mexico or Canada or U. Federal tax extension form S. Federal tax extension form nationals. Federal tax extension form Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Federal tax extension form Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Federal tax extension form Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Federal tax extension form Nonresident alien, Figuring Your Tax U. Federal tax extension form S. Federal tax extension form Virgin Islands, Aliens from the U. Federal tax extension form S. Federal tax extension form Virgin Islands. Federal tax extension form Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Federal tax extension form Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Federal tax extension form , Foreign employer. Federal tax extension form Foreign government employees Alien status, Foreign government-related individuals. Federal tax extension form Exempt from U. Federal tax extension form S. Federal tax extension form tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Federal tax extension form S. Federal tax extension form tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Federal tax extension form Foreign tax credit Dual-status alien, Foreign tax credit. Federal tax extension form Nonresident alien, Foreign tax credit. Federal tax extension form Resident alien, Foreign tax credit. Federal tax extension form Forms, Form 8843. Federal tax extension form 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Federal tax extension form , Foreign tax credit. Federal tax extension form , Foreign tax credit. Federal tax extension form 2063, Form 2063 2106, Deductible travel expenses. Federal tax extension form 2210, Penalty for failure to pay estimated income tax. Federal tax extension form 3903, Moving expenses. Federal tax extension form 4563, Residents of American Samoa. Federal tax extension form 4790 (see FinCEN 105) 6251, Alternative minimum tax. Federal tax extension form 8233, Employees and independent contractors. Federal tax extension form 8275, Disclosure statement. Federal tax extension form 8288, Credit for tax withheld. Federal tax extension form 8288-A, Credit for tax withheld. Federal tax extension form 8288-B, Withholding certificates. Federal tax extension form 8801, Credit for prior year minimum tax. Federal tax extension form 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Federal tax extension form 8843, Form 8843. Federal tax extension form 8854, Reporting requirements. Federal tax extension form FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Federal tax extension form W-7, Individual taxpayer identification number (ITIN). Federal tax extension form W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Federal tax extension form G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Federal tax extension form Resident alien, Head of household. Federal tax extension form Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Federal tax extension form I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Federal tax extension form Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Federal tax extension form Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Federal tax extension form S. Federal tax extension form sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Federal tax extension form Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Federal tax extension form Exemptions for spouse and dependents, Students and business apprentices from India. Federal tax extension form Standard deduction, Students and business apprentices from India. Federal tax extension form Withholding allowances, Students and business apprentices from India. Federal tax extension form Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Federal tax extension form Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Federal tax extension form Intangible property, Intangible property. Federal tax extension form Interest Portfolio, Portfolio interest. Federal tax extension form , Interest that does not qualify as portfolio interest. Federal tax extension form Interest income Contingent, Contingent interest. Federal tax extension form Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Federal tax extension form Exempt from U. Federal tax extension form S. Federal tax extension form tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Federal tax extension form Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Federal tax extension form K Korea, South Exemptions, Residents of South Korea. Federal tax extension form , Exemptions Married filing separately, Married nonresident alien. Federal tax extension form Qualifying widow filing status, Qualifying widow(er). Federal tax extension form Withholding tax, U. Federal tax extension form S. Federal tax extension form nationals or residents of Canada, Mexico, or South Korea. Federal tax extension form L Last year of residency, Last Year of Residency Long-term U. Federal tax extension form S. Federal tax extension form resident Defined, Long-term resident defined. Federal tax extension form Expatriation tax, Long-term resident defined. Federal tax extension form Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Federal tax extension form Of nonresident aliens, Losses. Federal tax extension form Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Federal tax extension form Resident alien, Married filing jointly. Federal tax extension form Medical condition, Medical condition. Federal tax extension form Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Federal tax extension form Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Federal tax extension form Residents of, Residents of Mexico or Canada or U. Federal tax extension form S. Federal tax extension form nationals. Federal tax extension form Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Federal tax extension form Withholding tax, U. Federal tax extension form S. Federal tax extension form nationals or residents of Canada, Mexico, or South Korea. Federal tax extension form Miscellaneous deductions, Job expenses and other miscellaneous deductions. Federal tax extension form Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Federal tax extension form Multi-level marketing, Multi-level marketing. Federal tax extension form , Multi-level marketing. Federal tax extension form Municipal bonds, State and local government obligations. Federal tax extension form N National of the United States, Qualifying widow(er). Federal tax extension form , 5) Tax rates. Federal tax extension form , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Federal tax extension form Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Federal tax extension form Business expenses, Ordinary and necessary business expenses. Federal tax extension form Casualty and theft losses, Casualty and theft losses. Federal tax extension form Charitable contributions, Charitable contributions. Federal tax extension form Child care credit, Child and dependent care credit. Federal tax extension form Credit for excess social security tax withheld, Excess social security tax withheld. Federal tax extension form Credit for income tax withheld, Withholding from wages. Federal tax extension form Credit for prior year minimum tax, Credit for prior year minimum tax. Federal tax extension form Defined, Nonresident Aliens Earned income credit, Earned income credit. Federal tax extension form Education credits, Education credits. Federal tax extension form Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Federal tax extension form Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Federal tax extension form How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Federal tax extension form Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Federal tax extension form Losses, Losses. Federal tax extension form Married filing jointly, Married nonresident alien. Federal tax extension form Miscellaneous deductions, Job expenses and other miscellaneous deductions. Federal tax extension form Moving expenses, Moving expenses. Federal tax extension form Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Federal tax extension form Standard deduction, Standard deduction. Federal tax extension form State and local income taxes, State and local income taxes. Federal tax extension form Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Federal tax extension form Tax withheld at source, Tax withheld at the source. Federal tax extension form Travel expenses, Travel expenses. Federal tax extension form Withholding from partnership income, Tax withheld on partnership income. Federal tax extension form Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Federal tax extension form Registered, Obligations in registered form. Federal tax extension form Original issue discount, Original issue discount (OID). Federal tax extension form P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Federal tax extension form Payment against U. Federal tax extension form S. Federal tax extension form tax, Payments Tax withheld at the source, Tax withheld at the source. Federal tax extension form Withholding from wages, Tax Withheld Penalties, Penalties. Federal tax extension form , Penalties Accuracy-related, Accuracy-related penalty. Federal tax extension form Failure to file, Filing late. Federal tax extension form Failure to pay, Paying tax late. Federal tax extension form Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Federal tax extension form Fraud, Fraud. Federal tax extension form Frivolous tax submission, Frivolous tax submission. Federal tax extension form Negligence, Negligence or disregard. Federal tax extension form Substantial understatement of income tax, Substantial understatement of income tax. Federal tax extension form Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Federal tax extension form Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Federal tax extension form Pensions, Pensions. Federal tax extension form Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Federal tax extension form Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Federal tax extension form S. Federal tax extension form business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Federal tax extension form , Interest that does not qualify as portfolio interest. Federal tax extension form Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Federal tax extension form Property Depreciable, Depreciable property. Federal tax extension form Intangible, Intangible property. Federal tax extension form Inventory, Inventory property. Federal tax extension form Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Federal tax extension form Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Federal tax extension form S. Federal tax extension form possessions. Federal tax extension form , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Federal tax extension form Q Qualified investment entity Distributions paid by, Qualified investment entities. Federal tax extension form R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Federal tax extension form Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Federal tax extension form Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Federal tax extension form S. Federal tax extension form real property interest, U. Federal tax extension form S. Federal tax extension form real property interest. Federal tax extension form Real property income, Real property income. Federal tax extension form Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Federal tax extension form Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Federal tax extension form , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Federal tax extension form Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Federal tax extension form , Child tax credit. Federal tax extension form , Child tax credit. Federal tax extension form Defined, Resident Aliens Education credits, Education credits. Federal tax extension form Head of household, Head of household. Federal tax extension form Married filing jointly, Married filing jointly. Federal tax extension form Qualifying widow(er), Qualifying widow(er). Federal tax extension form Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Federal tax extension form Nonresident alien, Retirement savings contributions credit. Federal tax extension form Resident alien, Retirement savings contributions credit. Federal tax extension form Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Federal tax extension form Where to get, Where to get a sailing or departure permit. Federal tax extension form Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Federal tax extension form Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Federal tax extension form Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Federal tax extension form Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Federal tax extension form Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Federal tax extension form Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Federal tax extension form Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Federal tax extension form State and local income taxes, State and local income taxes. Federal tax extension form Stocks, trading in, Trading in stocks, securities, and commodities. Federal tax extension form Student loan interest expense, Student loan interest expense. Federal tax extension form Students Alien status, Students. Federal tax extension form Engaged in U. Federal tax extension form S. Federal tax extension form business, Students and trainees. Federal tax extension form Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Federal tax extension form Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Federal tax extension form , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Federal tax extension form , Students and business apprentices from India. Federal tax extension form , Students and business apprentices from India. Federal tax extension form , Students and business apprentices from India. Federal tax extension form Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Federal tax extension form , Tax home. Federal tax extension form Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Federal tax extension form Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Federal tax extension form Income affected by, Income affected by treaties. Federal tax extension form Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Federal tax extension form Teachers Alien status, Teachers and trainees. Federal tax extension form Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Federal tax extension form , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Federal tax extension form S. Federal tax extension form , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Federal tax extension form Business operations, Business operations. Federal tax extension form Income from U. Federal tax extension form S. Federal tax extension form sources, Effectively Connected Income Partnerships, Partnerships. Federal tax extension form Personal services, Personal Services Students and trainees, Students and trainees. Federal tax extension form Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Federal tax extension form Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Federal tax extension form Trainees, Teachers and trainees. Federal tax extension form , Students and trainees. Federal tax extension form Transportation income Connected with U. Federal tax extension form S. Federal tax extension form business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Federal tax extension form Travel expenses, Travel expenses. Federal tax extension form Treaties, income affected by, Income affected by treaties. Federal tax extension form Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Federal tax extension form TTY/TDD information, How To Get Tax Help U U. Federal tax extension form S Virgin Islands, residents of Withholding on wages, Residents of the U. Federal tax extension form S. Federal tax extension form Virgin Islands. Federal tax extension form U. Federal tax extension form S. Federal tax extension form national, Qualifying widow(er). Federal tax extension form , 5) Tax rates. Federal tax extension form , Withholding on Wages U. Federal tax extension form S. Federal tax extension form real property holding corporation, U. Federal tax extension form S. Federal tax extension form real property holding corporation. Federal tax extension form U. Federal tax extension form S. Federal tax extension form real property interest, U. Federal tax extension form S. Federal tax extension form real property interest. Federal tax extension form U. Federal tax extension form S. Federal tax extension form tax-exempt income, expenses allocable to, Expenses allocable to U. Federal tax extension form S. Federal tax extension form tax-exempt income. Federal tax extension form U. Federal tax extension form S. Federal tax extension form Virgin Islands, residents of Where to file, Aliens from the U. Federal tax extension form S. Federal tax extension form Virgin Islands. Federal tax extension form W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Federal tax extension form When to file, When To File, When to file for deductions and credits. Federal tax extension form Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Federal tax extension form Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Federal tax extension form Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Federal tax extension form Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Federal tax extension form S. Federal tax extension form nationals or residents of Canada, Mexico, or South Korea. Federal tax extension form Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Federal tax extension form S. Federal tax extension form nationals, U. Federal tax extension form S. Federal tax extension form nationals or residents of Canada, Mexico, or South Korea. Federal tax extension form U. Federal tax extension form S. Federal tax extension form Virgin Islands, residents of, Residents of the U. Federal tax extension form S. Federal tax extension form Virgin Islands. Federal tax extension form Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications