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Form To Amend Tax Return

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Form To Amend Tax Return

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

Form to amend tax return 3. Form to amend tax return   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Form to amend tax return Traditional IRA mistakenly moved to SIMPLE IRA. Form to amend tax return When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Form to amend tax return It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Form to amend tax return Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Form to amend tax return This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Form to amend tax return See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Form to amend tax return If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Form to amend tax return See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Form to amend tax return What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Form to amend tax return See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Form to amend tax return A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Form to amend tax return These contributions are called salary reduction contributions. Form to amend tax return All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Form to amend tax return The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Form to amend tax return Contributions are made on behalf of eligible employees. Form to amend tax return (See Eligible Employees below. Form to amend tax return ) Contributions are also subject to various limits. Form to amend tax return (See How Much Can Be Contributed on Your Behalf , later. Form to amend tax return ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Form to amend tax return See How Are Contributions Made , later. Form to amend tax return You may be able to claim a credit for contributions to your SIMPLE plan. Form to amend tax return For more information, see chapter 4. Form to amend tax return Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Form to amend tax return Self-employed individual. Form to amend tax return   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Form to amend tax return Excludable employees. Form to amend tax return   Your employer can exclude the following employees from participating in the SIMPLE plan. Form to amend tax return Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Form to amend tax return Employees who are nonresident aliens and received no earned income from sources within the United States. Form to amend tax return Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Form to amend tax return Compensation. Form to amend tax return   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Form to amend tax return Wages, tips, and other pay from your employer that is subject to income tax withholding. Form to amend tax return Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Form to amend tax return Self-employed individual compensation. Form to amend tax return   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Form to amend tax return   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Form to amend tax return How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Form to amend tax return They are made on your behalf by your employer. Form to amend tax return Your employer must also make either matching contributions or nonelective contributions. Form to amend tax return Salary reduction contributions. Form to amend tax return   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Form to amend tax return You can choose to cancel the election at any time during the year. Form to amend tax return   Salary reduction contributions are also referred to as “elective deferrals. Form to amend tax return ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Form to amend tax return Matching contributions. Form to amend tax return   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Form to amend tax return See How Much Can Be Contributed on Your Behalf below. Form to amend tax return These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Form to amend tax return These contributions are referred to as matching contributions. Form to amend tax return   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Form to amend tax return Nonelective contributions. Form to amend tax return   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Form to amend tax return These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Form to amend tax return   One of the requirements your employer must satisfy is notifying the employees that the election was made. Form to amend tax return For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Form to amend tax return How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Form to amend tax return Salary reduction contributions limit. Form to amend tax return   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Form to amend tax return The limitation remains at $12,000 for 2014. Form to amend tax return If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Form to amend tax return You, not your employer, are responsible for monitoring compliance with these limits. Form to amend tax return Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Form to amend tax return The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Form to amend tax return $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Form to amend tax return The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Form to amend tax return The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Form to amend tax return Matching employer contributions limit. Form to amend tax return   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Form to amend tax return These matching contributions cannot be more than 3% of your compensation for the calendar year. Form to amend tax return See Matching contributions less than 3% below. Form to amend tax return Example 1. Form to amend tax return In 2013, Joshua was a participant in his employer's SIMPLE plan. Form to amend tax return His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Form to amend tax return Instead of taking it all in cash, Joshua elected to have 12. Form to amend tax return 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Form to amend tax return For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Form to amend tax return Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Form to amend tax return Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Form to amend tax return Example 2. Form to amend tax return Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Form to amend tax return 94% of his weekly pay contributed to his SIMPLE IRA. Form to amend tax return In this example, Joshua's salary reduction contributions for the year (2. Form to amend tax return 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Form to amend tax return Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Form to amend tax return In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Form to amend tax return Matching contributions less than 3%. Form to amend tax return   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Form to amend tax return   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Form to amend tax return If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Form to amend tax return Nonelective employer contributions limit. Form to amend tax return   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Form to amend tax return For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Form to amend tax return   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Form to amend tax return Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Form to amend tax return This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Form to amend tax return Example 3. Form to amend tax return Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Form to amend tax return Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Form to amend tax return In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Form to amend tax return Traditional IRA mistakenly moved to SIMPLE IRA. Form to amend tax return   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Form to amend tax return For more information, see Recharacterizations in chapter 1. Form to amend tax return Recharacterizing employer contributions. Form to amend tax return   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Form to amend tax return SEPs are discussed in chapter 2 of Publication 560. Form to amend tax return SIMPLE plans are discussed in this chapter. Form to amend tax return Converting from a SIMPLE IRA. Form to amend tax return   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Form to amend tax return    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Form to amend tax return When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Form to amend tax return These rules are discussed in chapter 1. Form to amend tax return Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Form to amend tax return Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Form to amend tax return If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Form to amend tax return See Additional Tax on Early Distributions, later. Form to amend tax return Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Form to amend tax return Two-year rule. Form to amend tax return   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Form to amend tax return The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Form to amend tax return   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Form to amend tax return Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Form to amend tax return If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Form to amend tax return If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. Form to amend tax return Prev  Up  Next   Home   More Online Publications