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1040ez For 2011

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1040ez For 2011

1040ez for 2011 Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez for 2011 Definitions The following definitions are used throughout this publication. 1040ez for 2011 Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. 1040ez for 2011 Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). 1040ez for 2011 Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. 1040ez for 2011 Limits on personal casualty or theft losses in the Kansas disaster area. 1040ez for 2011   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. 1040ez for 2011 Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. 1040ez for 2011 When to deduct the loss. 1040ez for 2011   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 1040ez for 2011 However, the Kansas disaster area is a Presidentially declared disaster. 1040ez for 2011 Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. 1040ez for 2011 The deadline for making this election has expired. 1040ez for 2011   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. 1040ez for 2011 Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. 1040ez for 2011   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. 1040ez for 2011 They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. 1040ez for 2011 Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. 1040ez for 2011 They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). 1040ez for 2011 Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 1040ez for 2011 Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). 1040ez for 2011 However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. 1040ez for 2011 For more information, see the Instructions for Form 4684. 1040ez for 2011 Net Operating Losses Qualified recovery assistance loss. 1040ez for 2011   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1040ez for 2011 However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. 1040ez for 2011 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1040ez for 2011   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. 1040ez for 2011 Qualified recovery assistance casualty loss. 1040ez for 2011   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. 1040ez for 2011 For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. 1040ez for 2011 Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 1040ez for 2011 Amended return. 1040ez for 2011   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. 1040ez for 2011 More information. 1040ez for 2011    For more information on NOLs, see Publication 536. 1040ez for 2011 IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. 1040ez for 2011 Definitions Qualified recovery assistance distribution. 1040ez for 2011   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. 1040ez for 2011 The distribution was made after May 3, 2007, and before January 1, 2009. 1040ez for 2011 Your main home was located in the Kansas disaster area on May 4, 2007. 1040ez for 2011 You sustained an economic loss because of the storms and tornadoes. 1040ez for 2011 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040ez for 2011   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. 1040ez for 2011 Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 1040ez for 2011   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. 1040ez for 2011 If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. 1040ez for 2011   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. 1040ez for 2011 Eligible retirement plan. 1040ez for 2011   An eligible retirement plan can be any of the following. 1040ez for 2011 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1040ez for 2011 A qualified annuity plan. 1040ez for 2011 A tax-sheltered annuity contract. 1040ez for 2011 A governmental section 457 deferred compensation plan. 1040ez for 2011 A traditional, SEP, SIMPLE, or Roth IRA. 1040ez for 2011 Main home. 1040ez for 2011   Generally, your main home is the home where you live most of the time. 1040ez for 2011 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1040ez for 2011 Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. 1040ez for 2011 However, if you elect, you can include the entire distribution in your income in the year it was received. 1040ez for 2011 Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 1040ez for 2011 However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. 1040ez for 2011 For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. 1040ez for 2011 Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 1040ez for 2011 Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. 1040ez for 2011 However, see Exceptions below for qualified recovery assistance distributions you cannot repay. 1040ez for 2011 You have three years from the day after the date you received the distribution to make a repayment. 1040ez for 2011 Amounts that are repaid are treated as a qualified rollover and are not included in income. 1040ez for 2011 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1040ez for 2011 See Form 8915 for more information on how to report repayments. 1040ez for 2011 Exceptions. 1040ez for 2011   You cannot repay the following types of distributions. 1040ez for 2011 Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). 1040ez for 2011 Required minimum distributions. 1040ez for 2011 Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. 1040ez for 2011 How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. 1040ez for 2011 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 1040ez for 2011 See Qualified recovery assistance distribution on page 3. 1040ez for 2011 If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. 1040ez for 2011 Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. 1040ez for 2011 If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. 1040ez for 2011 You can amend your 2007 income tax return by using Form 1040X. 1040ez for 2011 You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. 1040ez for 2011 See Form 8915 and Form 8606 on this page. 1040ez for 2011 Form 8915. 1040ez for 2011   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. 1040ez for 2011 Before you complete the form, modify the form as follows. 1040ez for 2011 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 1040ez for 2011 ” To the right of the title, cross out “2005” and enter “2007. 1040ez for 2011 ” In Part I, at the top of column (a), cross out “2005” and enter “2007. 1040ez for 2011 ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 1040ez for 2011 ” On lines 10 and 11, cross out “2005” and enter “2007. 1040ez for 2011 ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 1040ez for 2011 ” On line 12, cross out “hurricane” and enter “recovery assistance. 1040ez for 2011 ” On lines 13 and 14, cross out “line 15b” and “line 25b. 1040ez for 2011 ” On lines 18 and 19, cross out “2005” and enter “2007. 1040ez for 2011 ”   You can now complete Form 8915. 1040ez for 2011 For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. 1040ez for 2011 See Example 1 on page 5 to see how to complete Form 8915. 1040ez for 2011 Form 8606. 1040ez for 2011   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. 1040ez for 2011 Before you complete or amend the form, use the following additional instructions. 1040ez for 2011 Form 8606, Part I. 1040ez for 2011    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. 1040ez for 2011 Do not enter an amount less than -0-. 1040ez for 2011 Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 1040ez for 2011 Complete line 15 as follows. 1040ez for 2011 If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. 1040ez for 2011 Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1040ez for 2011 If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. 1040ez for 2011 The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. 1040ez for 2011 Enter the result in the white space in the bottom margin of the form under line 15. 1040ez for 2011 To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. 1040ez for 2011 Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1040ez for 2011 Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 1040ez for 2011 To the left of this amount, enter “Other distributions. 1040ez for 2011 ” Form 8606, Part III. 1040ez for 2011    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 1040ez for 2011 Complete line 25 as follows. 1040ez for 2011 If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. 1040ez for 2011 Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1040ez for 2011 If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. 1040ez for 2011 The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. 1040ez for 2011 Enter the result in the white space in the bottom margin of the form under line 25. 1040ez for 2011 To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. 1040ez for 2011 Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1040ez for 2011 Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 1040ez for 2011 To the left of this amount, enter “Other distributions. 1040ez for 2011 ” Example 1. 1040ez for 2011   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. 1040ez for 2011 Her home was located in the Kansas disaster area. 1040ez for 2011 On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. 1040ez for 2011 Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. 1040ez for 2011 Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. 1040ez for 2011 Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. 1040ez for 2011   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. 1040ez for 2011 Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. 1040ez for 2011 Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). 1040ez for 2011 Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. 1040ez for 2011 ” This amount is then reported on Form 8915, line 13. 1040ez for 2011 Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. 1040ez for 2011 See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. 1040ez for 2011 This image is too large to be displayed in the current screen. 1040ez for 2011 Please click the link to view the image. 1040ez for 2011 2005 Form 8915, page 1, Illustrated Example 1. 1040ez for 2011 This image is too large to be displayed in the current screen. 1040ez for 2011 Please click the link to view the image. 1040ez for 2011 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. 1040ez for 2011 Please click the link to view the image. 1040ez for 2011 Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 1040ez for 2011 See Qualified recovery assistance distribution on page 3. 1040ez for 2011 You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. 1040ez for 2011 See Form 8915 and Form 8606 below. 1040ez for 2011 Form 8915. 1040ez for 2011   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. 1040ez for 2011 Before you complete the form, modify the form as follows. 1040ez for 2011 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 1040ez for 2011 ” To the right of the title, cross out “2006” and enter “2008. 1040ez for 2011 ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. 1040ez for 2011 ” At the top of column (a) cross out “2006” and enter “2008. 1040ez for 2011 ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 1040ez for 2011 ” On lines 12, 14, and 15, cross out “2005” and enter “2007. 1040ez for 2011 ” On lines 17 and 19, cross out “2006” and enter “2008. 1040ez for 2011 ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 1040ez for 2011 ” On line 21, cross out “hurricane” and enter “recovery assistance. 1040ez for 2011 ” On lines 22 and 23, cross out “line 15b” and “line 25b. 1040ez for 2011 ” On lines 27, 29, and 30, cross out “2005” and enter “2007. 1040ez for 2011 ” On lines 32 and 34, cross out “2006” and enter “2008. 1040ez for 2011 ”   You can now complete Form 8915. 1040ez for 2011 For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. 1040ez for 2011 Example 2. 1040ez for 2011   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. 1040ez for 2011 Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. 1040ez for 2011 Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. 1040ez for 2011 See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. 1040ez for 2011 This image is too large to be displayed in the current screen. 1040ez for 2011 Please click the link to view the image. 1040ez for 2011 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. 1040ez for 2011 Please click the link to view the image. 1040ez for 2011 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. 1040ez for 2011   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. 1040ez for 2011 Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. 1040ez for 2011 Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. 1040ez for 2011 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1040ez for 2011 To be a qualified distribution, the distribution must meet all of the following requirements. 1040ez for 2011 The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. 1040ez for 2011 The distribution was received after November 4, 2006, and before May 5, 2007. 1040ez for 2011 The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. 1040ez for 2011 Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. 1040ez for 2011 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1040ez for 2011 A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 1040ez for 2011 You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. 1040ez for 2011 See How to report, next, for information on completing Form 8915. 1040ez for 2011 How to report. 1040ez for 2011   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. 1040ez for 2011 Before you complete the form, modify the form as follows. 1040ez for 2011 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 1040ez for 2011 ” To the right of the title, cross out “2005” and enter “2006” or “2007. 1040ez for 2011 ” Enter only the year the distribution was received. 1040ez for 2011 Cross out “Hurricane” in the title of Part IV and enter “Kansas. 1040ez for 2011 ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. 1040ez for 2011 ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. 1040ez for 2011 ” You can now complete Part IV of Form 8915. 1040ez for 2011 Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. 1040ez for 2011 Attach Form 8915 to your original or amended return for the year of the distribution. 1040ez for 2011 Amended return. 1040ez for 2011   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. 1040ez for 2011 Loans From Qualified Plans The following benefits are available to qualified individuals. 1040ez for 2011 Increases to the limits for distributions treated as loans from employer plans. 1040ez for 2011 A 1-year suspension for payments due on plan loans. 1040ez for 2011 Qualified individual. 1040ez for 2011   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. 1040ez for 2011 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040ez for 2011 Limits on plan loans. 1040ez for 2011   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1040ez for 2011 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1040ez for 2011 If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. 1040ez for 2011 One-year suspension of loan payments. 1040ez for 2011   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. 1040ez for 2011 To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. 1040ez for 2011 Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. 1040ez for 2011 The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 1040ez for 2011 The special allowance applies only for the first year the property is placed in service. 1040ez for 2011 The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 1040ez for 2011 There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040ez for 2011 You can elect not to deduct the special allowance for qualified recovery assistance property. 1040ez for 2011 If you make this election for any property, it applies to all property in the same class placed in service during the year. 1040ez for 2011 Qualified recovery assistance property. 1040ez for 2011   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. 1040ez for 2011 Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 1040ez for 2011 Water utility property. 1040ez for 2011 Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 1040ez for 2011 (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040ez for 2011 ) Qualified leasehold improvement property. 1040ez for 2011 Nonresidential real property and residential rental property. 1040ez for 2011   For more information on this property, see Publication 946. 1040ez for 2011 Other tests to be met. 1040ez for 2011   To be qualified recovery assistance property, the property must also meet all of the following tests. 1040ez for 2011 You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. 1040ez for 2011 The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). 1040ez for 2011 Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. 1040ez for 2011 The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. 1040ez for 2011 Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. 1040ez for 2011 Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. 1040ez for 2011 Excepted property. 1040ez for 2011   Qualified recovery assistance property does not include any of the following. 1040ez for 2011 Property required to be depreciated using the Alternative Depreciation System (ADS). 1040ez for 2011 Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 1040ez for 2011 Property for which you are claiming a commercial revitalization deduction. 1040ez for 2011 Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. 1040ez for 2011 Property placed in service and disposed of in the same tax year. 1040ez for 2011 Property converted from business use to personal use in the same tax year it is placed in service. 1040ez for 2011 Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. 1040ez for 2011 Recapture of special allowance. 1040ez for 2011   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 1040ez for 2011 Amended return. 1040ez for 2011   If you have already filed your tax return, you may have to amend that return to claim any special allowance. 1040ez for 2011 Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. 1040ez for 2011 Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. 1040ez for 2011 Increased dollar limit. 1040ez for 2011   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 1040ez for 2011   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. 1040ez for 2011 Qualified section 179 recovery assistance property. 1040ez for 2011   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). 1040ez for 2011 Section 179 property does not include nonresidential real property or residential rental property. 1040ez for 2011 For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 1040ez for 2011 Amended return. 1040ez for 2011   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. 1040ez for 2011 Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. 1040ez for 2011 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1040ez for 2011 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040ez for 2011 Use Form 5884-A to claim the credit. 1040ez for 2011 See Form 5884-A later. 1040ez for 2011 The following rules and definitions apply. 1040ez for 2011 Employers affected by the storms and tornadoes. 1040ez for 2011   The following definitions apply to employers affected by the storms and tornadoes. 1040ez for 2011 Eligible employer. 1040ez for 2011   For this purpose, an eligible employer is any employer who meets all of the following. 1040ez for 2011 Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. 1040ez for 2011 Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. 1040ez for 2011 Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. 1040ez for 2011 Eligible employee. 1040ez for 2011   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. 1040ez for 2011 An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. 1040ez for 2011 Qualified wages. 1040ez for 2011   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. 1040ez for 2011 In addition, the wages must have been paid or incurred after May 4, 2007. 1040ez for 2011    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. 1040ez for 2011    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1040ez for 2011 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1040ez for 2011 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1040ez for 2011   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. 1040ez for 2011 For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1040ez for 2011   Qualified wages do not include the following. 1040ez for 2011 Wages paid to your dependent or a related individual. 1040ez for 2011 See section 51(i)(1). 1040ez for 2011 Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. 1040ez for 2011 Wages for services of replacement workers during a strike or lockout. 1040ez for 2011 Form 5884-A. 1040ez for 2011   Use Section A of Form 5884-A (Rev. 1040ez for 2011 October 2006) to claim the employer retention credit. 1040ez for 2011 Section B does not apply to the Kansas disaster area. 1040ez for 2011 Before you complete the form, modify the form as follows. 1040ez for 2011 Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. 1040ez for 2011 ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. 1040ez for 2011 ”   Complete the form as instructed. 1040ez for 2011 Lines 1b and 1c do not apply. 1040ez for 2011 Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. 1040ez for 2011 On the dotted line to the left of line 1x, enter “5884-A. 1040ez for 2011 ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. 1040ez for 2011 Amended return. 1040ez for 2011   You may have to amend a previously filed return to claim the employee retention credit. 1040ez for 2011 Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 1040ez for 2011 Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 1040ez for 2011 Amended return. 1040ez for 2011   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. 1040ez for 2011 Request for Copy or Transcript of Tax Return Request for copy of tax return. 1040ez for 2011   You can use Form 4506 to order a copy of your tax return. 1040ez for 2011 Generally, there is a $39. 1040ez for 2011 00 fee (subject to change) for requesting each copy of a tax return. 1040ez for 2011 If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. 1040ez for 2011 Request for transcript of tax return. 1040ez for 2011   You can use Form 4506-T to order a free transcript of your tax return. 1040ez for 2011 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1040ez for 2011 You can also call 1-800-829-1040 to order a transcript. 1040ez for 2011 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040ez for 2011 By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez for 2011 Contacting your Taxpayer Advocate. 1040ez for 2011   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 1040ez for 2011   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 1040ez for 2011 You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 1040ez for 2011 You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 1040ez for 2011 For more information, go to www. 1040ez for 2011 irs. 1040ez for 2011 gov/advocate. 1040ez for 2011 Low Income Taxpayer Clinics (LITCs). 1040ez for 2011   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 1040ez for 2011 The clinics also provide tax education and outreach for taxpayers who speak English as a second language. 1040ez for 2011 Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 1040ez for 2011 It is available at www. 1040ez for 2011 irs. 1040ez for 2011 gov or your local IRS office. 1040ez for 2011 Free tax services. 1040ez for 2011   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040ez for 2011 It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 1040ez for 2011 It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. 1040ez for 2011   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez for 2011 Free help with your return. 1040ez for 2011   Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040ez for 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez for 2011 Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez for 2011 To find a site near you, call 1-800-829-1040. 1040ez for 2011 Or to find the nearest AARP TaxAide site, visit AARP's website at www. 1040ez for 2011 aarp. 1040ez for 2011 org/taxaide or call 1-888-227-7669. 1040ez for 2011 For more information on these programs, go to www. 1040ez for 2011 irs. 1040ez for 2011 gov and enter keyword “VITA” in the upper right-hand corner. 1040ez for 2011 Internet. 1040ez for 2011 You can access the IRS website at www. 1040ez for 2011 irs. 1040ez for 2011 gov 24 hours a day, 7 days a week to: E-file your return. 1040ez for 2011 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez for 2011 Check the status of your refund. 1040ez for 2011 Click on Where's My Refund. 1040ez for 2011 Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040ez for 2011 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez for 2011 Download forms, instructions, and publications. 1040ez for 2011 Order IRS products online. 1040ez for 2011 Research your tax questions online. 1040ez for 2011 Search publications online by topic or keyword. 1040ez for 2011 View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez for 2011 Figure your withholding allowances using the withholding calculator online at www. 1040ez for 2011 irs. 1040ez for 2011 gov/individuals. 1040ez for 2011 Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 1040ez for 2011 Sign up to receive local and national tax news by email. 1040ez for 2011 Get information on starting and operating a small business. 1040ez for 2011 Phone. 1040ez for 2011 Many services are available by phone. 1040ez for 2011 Ordering forms, instructions, and publications. 1040ez for 2011 Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040ez for 2011 You should receive your order within 10 days. 1040ez for 2011 Asking tax questions. 1040ez for 2011 Call the IRS with your tax questions at 1-800-829-1040. 1040ez for 2011 Solving problems. 1040ez for 2011 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040ez for 2011 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez for 2011 Call your local Taxpayer Assistance Center for an appointment. 1040ez for 2011 To find the number, go to www. 1040ez for 2011 irs. 1040ez for 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez for 2011 TTY/TDD equipment. 1040ez for 2011 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez for 2011 TeleTax topics. 1040ez for 2011 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez for 2011 Refund information. 1040ez for 2011 To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. 1040ez for 2011 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040ez for 2011 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez for 2011 Evaluating the quality of our telephone services. 1040ez for 2011 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez for 2011 One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez for 2011 Another is to ask some callers to complete a short survey at the end of the call. 1040ez for 2011 Walk-in. 1040ez for 2011 Many products and services are available on a walk-in basis. 1040ez for 2011 Products. 1040ez for 2011 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez for 2011 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040ez for 2011 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez for 2011 Services. 1040ez for 2011 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040ez for 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez for 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040ez for 2011 No appointment is necessary — just walk in. 1040ez for 2011 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040ez for 2011 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040ez for 2011 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. 1040ez for 2011 All other issues will be handled without an appointment. 1040ez for 2011 To find the number of your local office, go to www. 1040ez for 2011 irs. 1040ez for 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez for 2011 Mail. 1040ez for 2011 You can send your order for forms, instructions, and publications to the address below. 1040ez for 2011 You should receive a response within 10 days after your request is received. 1040ez for 2011 Internal Revenue Service 1201 N. 1040ez for 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. 1040ez for 2011 You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. 1040ez for 2011 Prior-year forms, instructions, and publications. 1040ez for 2011 Bonus: Historical Tax Products DVD - Ships with the final release. 1040ez for 2011 IRS Tax Map: an electronic research tool and finding aid. 1040ez for 2011 Tax law frequently asked questions (FAQ). 1040ez for 2011 Tax Topics from the IRS telephone response system. 1040ez for 2011 Fill-in, print, and save features for most tax forms. 1040ez for 2011 Internal Revenue Bulletins. 1040ez for 2011 Toll-free and email technical support. 1040ez for 2011 The CD/DVD is released twice during the year in January and March. 1040ez for 2011 Purchase the CD/DVD from National Technical Information Service (NTIS) at www. 1040ez for 2011 irs. 1040ez for 2011 gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). 1040ez for 2011 Price is subject to change. 1040ez for 2011 CD for small businesses. 1040ez for 2011 Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. 1040ez for 2011 This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 1040ez for 2011 All the business tax forms, instructions, and publications needed to successfully manage a business. 1040ez for 2011 Tax law changes. 1040ez for 2011 Tax Map: an electronic research tool and finding aid. 1040ez for 2011 Web links to various government agencies, business associations, and IRS organizations. 1040ez for 2011 “Rate the Product” survey—your opportunity to suggest changes for future editions. 1040ez for 2011 A site map of the CD to help you navigate the pages of the CD with ease. 1040ez for 2011 An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. 1040ez for 2011 An updated version of this CD is available each year in early April. 1040ez for 2011 You can get a free copy by calling 1-800-829-3676 or by visiting www. 1040ez for 2011 irs. 1040ez for 2011 gov/smallbiz. 1040ez for 2011 Prev  Up  Next   Home   More Online Publications
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Foreign Electronic Payments

International taxpayers who do not have a U.S. bank account may follow the instructions below to transfer funds from their foreign bank account directly to the Internal Revenue Service for payment of their individual or business tax liabilities.

Caution: Although this method of payment is available to anyone with a foreign bank account (which includes many types of financial institutions), it can be costly.  Please consider other options, including paying by credit card, to avoid the high cost of international wire transfer.  For more information on how to use the Electronic Federal Tax Payment System (EFTPS) or other U.S. based payment methods, please visit the Make a Payment site.

Note: Payments of U.S. tax must be remitted to the U.S. Internal Revenue Service (IRS) in U.S. dollars.

International Wire Transfer
In order to complete an international wire transfer through your foreign bank, you will need to complete the Same-Day Taxpayer Payment Worksheet (PDF 265KB) with the proper Tax Type Code and tax period (year and/or quarter) so that the funds will be properly applied to your IRS tax liability.  After you have completed the worksheet, take it to your bank to request international wiring.

Your foreign bank must have a banking relationship with a U.S. bank, although the U.S. bank does not have to be an affiliate or otherwise related to the foreign bank.  Small local banks may not be able to affect an international wire transfer but most large banks can.  If your bank is able to transfer money to the U.S., it will ask you to complete an application for international wiring.  You will need the Routing Transit Number (RTN), also known as the American Banking Association (ABA), number for the “Destination Bank”, sometimes referred to by banks as “Beneficiary’s Bank”.

To complete a wire transfer you will need the following information:

  • A completed Same-Day Taxpayer Worksheet
  • IRS account number – 20092900IRS (optional)
  • IRS account RTN/ABA Number – 091036164 US TREAS SINGLE TX

Note - Please complete the Same Day Taxpayer Worksheet PRIOR to going to your bank.  The information from the worksheet will be needed to complete the wiring application required by the bank.

The financial institution may charge you a fee for the wiring service.  If your foreign bank needs assistance, they may contact the Federal Tax Payment Service Customer Service at 314-425-1810 (Not toll free).  If you have questions regarding international wiring, please contact your local office internationally for assistance.

For more information on electronic payment options, download the Publication 966, Electronic Choices to Pay All Your Federal Taxes (PDF 796 KB).

 

Foreign Electronic Payments – Tax Type Code

Tax Type Codes for Individuals:

Form Number Form Name & Type of Payment 5-Digit Tax Type Code

1040

US Individual Income Tax Return  

Payment for amended return

10400

Extension filed

10402

Advance payment of deficiency

10404

Estimated tax payment

10406

Subsequent Payment (on return or IRS Notice)

10407

 

Tax Type Codes for Businesses:

Form Number Form Name (Type of Payment) 5-Digit Tax Type Code
720

Quarterly Excise Tax Return

Deposit

 

72005

Payment due on return or IRS notice

72007

940

Employer’s Annual Unemployment Tax (FUTA)

Deposit

 

09405

Payment due on return or IRS notice

09407

941

Employer’s Quarterly Employment Tax (FICA)

Deposit

 

94105

Payment due on return or IRS notice

94107

Deficiency assessed by IRS

94104

944

Employer’s Annual Employment Tax

Deposit

 

94405

Payment due on return or IRS notice

94407

945

Withheld Federal Income Tax

Deposit

 

09455

Payment due on return or IRS notice

09457

990T

Exempt Organization Business Income Tax

Deposit

 

99046

Payment with return or IRS notice

99047

Payment due on extension

99042

1041

Fiduciary Income Tax Return

Payment due on return or IRS notice

 

10417

Estimated return payment

10416

Payment on extension

10412

1042

Annual Withholding Tax Return for U.S. Source Income for 
Foreign Persons

Deposit


 

10425

Payment due on return or IRS Notice

10427

1120

US Corporate Income Tax

Deposit

 

11206

Payment due on return or IRS Notice

11207

Payment due on extension

11202

Amended return

11200

2290 Heavy Vehicle Use Tax

22907

8804 Annual Return of Partnership Withholding Tax (Section 1446)

88047

8489 Civil Penalty

84894

 

References/Related Topics

Page Last Reviewed or Updated: 24-Oct-2013

The 1040ez For 2011

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