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

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Contact My Local Office in Maine

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Augusta  68 Sewall St.
Augusta, ME  04330 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(207) 622-1508 
Bangor  202 Harlow St.
Bangor, ME  04401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(207) 942-8573 
Lewiston  217 Main St.
Lewiston, ME 04240 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(207) 782-6795 
Presque Isle  36 North St.
Presque Isle, ME  04769 

Monday - Friday - 8:30 a.m. - 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

** This office will be closed 5/14-5/16 and 5/19-5/21**

 

Services Provided

(207) 764-0947 
South Portland  220 Maine Mall Rd.
So. Portland, ME  04106 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(207) 879-4683 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (207)622-8528 in Augusta or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
220 Maine Mall Rd., 2nd Floor
So. Portland, ME 04106

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File Federal And State Income Tax For Free

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