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1040nr E

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

Commissioner John Koskinen
John Koskinen is the 48th Commissioner of the Internal Revenue Service.

Commissioner's Comments, Statements and Remarks
IRS Commissioner discusses a range of tax administration issues.

Previous IRS Commissioners
There have been 47 previous commissioners of Internal Revenue and 26 acting commissioners since the agency was created in 1862.

Longest- and Shortest-Serving Commissioners of Internal Revenue
Before RRA-98 set a five-year term of office, the average length of a Commissioner's tenure was about three years. These were anything but average.

Page Last Reviewed or Updated: 27-Mar-2014

The 1040nr E

1040nr e 37. 1040nr e   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. 1040nr e  The maximum adoption credit is $12,970 for 2013. 1040nr e See Adoption Credit . 1040nr e Plug-in electric vehicle credit. 1040nr e  This credit has expired. 1040nr e Credit for prior year minimum tax. 1040nr e  The refundable portion of the credit for prior year minimum tax has expired. 1040nr e Excess withholding of social security and railroad retirement tax. 1040nr e  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. 1040nr e 2% of wages up to $113,700. 1040nr e If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. 1040nr e See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . 1040nr e Introduction This chapter discusses the following nonrefundable credits. 1040nr e Adoption credit. 1040nr e Alternative motor vehicle credit. 1040nr e Alternative fuel vehicle refueling property credit. 1040nr e Credit to holders of tax credit bonds. 1040nr e Foreign tax credit. 1040nr e Mortgage interest credit. 1040nr e Nonrefundable credit for prior year minimum tax. 1040nr e Plug-in electric drive motor vehicle credit. 1040nr e Residential energy credits. 1040nr e Retirement savings contributions credit. 1040nr e This chapter also discusses the following refundable credits. 1040nr e Credit for tax on undistributed capital gain. 1040nr e Health coverage tax credit. 1040nr e Credit for excess social security tax or railroad retirement tax withheld. 1040nr e Several other credits are discussed in other chapters in this publication. 1040nr e Child and dependent care credit (chapter 32). 1040nr e Credit for the elderly or the disabled (chapter 33). 1040nr e Child tax credit (chapter 34). 1040nr e Education credits (chapter 35). 1040nr e Earned income credit (chapter 36). 1040nr e Nonrefundable credits. 1040nr e   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. 1040nr e These credits may reduce your tax to zero. 1040nr e If these credits are more than your tax, the excess is not refunded to you. 1040nr e Refundable credits. 1040nr e   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. 1040nr e These credits are added to the federal income tax withheld and any estimated tax payments you made. 1040nr e If this total is more than your total tax, the excess will be refunded to you. 1040nr e Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. 1040nr e However, if the total of these credits is more than your tax, the excess is not refunded to you. 1040nr e Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. 1040nr e The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. 1040nr e If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. 1040nr e If your modified AGI is $234,580 or more, you cannot take the credit. 1040nr e Qualified adoption expenses. 1040nr e   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. 1040nr e These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. 1040nr e Nonqualified expenses. 1040nr e   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. 1040nr e Eligible child. 1040nr e   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. 1040nr e Child with special needs. 1040nr e   An eligible child is a child with special needs if all three of the following apply. 1040nr e The child was a citizen or resident of the United States (including U. 1040nr e S. 1040nr e possessions) at the time the adoption process began. 1040nr e A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. 1040nr e The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. 1040nr e Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. 1040nr e When to take the credit. 1040nr e   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. 1040nr e If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. 1040nr e See the Instructions for Form 8839 for more specific information on when to take the credit. 1040nr e Foreign child. 1040nr e   If the child is not a U. 1040nr e S. 1040nr e citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. 1040nr e You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. 1040nr e How to take the credit. 1040nr e   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. 1040nr e Include the credit in your total for Form 1040, line 53. 1040nr e Check box c and enter “8839” on the line next to that box. 1040nr e More information. 1040nr e   For more information, see the Instructions for Form 8839. 1040nr e Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. 1040nr e Amount of credit. 1040nr e   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. 1040nr e In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. 1040nr e   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. 1040nr e How to take the credit. 1040nr e   To take the credit, you must complete Form 8910 and attach it to your Form 1040. 1040nr e Include the credit in your total for Form 1040, line 53. 1040nr e Check box c and enter “8910” on the line next to that box. 1040nr e More information. 1040nr e   For more information on the credit, see the Instructions for Form 8910. 1040nr e Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. 1040nr e Qualified alternative fuel vehicle refueling property. 1040nr e   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. 1040nr e To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. 1040nr e To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. 1040nr e   The following are alternative fuels. 1040nr e Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. 1040nr e Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. 1040nr e Electricity. 1040nr e Amount of the credit. 1040nr e   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. 1040nr e For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. 1040nr e How to take the credit. 1040nr e   To take the credit, you must complete Form 8911 and attach it to your Form 1040. 1040nr e Include the credit in your total for Form 1040, line 53. 1040nr e Check box c and enter “8911” on the line next to that box. 1040nr e More information. 1040nr e   For more information on the credit, see the Form 8911 instructions. 1040nr e Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. 1040nr e You may be able to take a credit if you are a holder of one of the following bonds. 1040nr e Clean renewable energy bonds (issued before 2010). 1040nr e New clean renewable energy bonds. 1040nr e Qualified energy conservation bonds. 1040nr e Qualified school construction bonds. 1040nr e Qualified zone academy bonds. 1040nr e Build America bonds. 1040nr e In some instances, an issuer may elect to receive a credit for interest paid on the bond. 1040nr e If the issuer makes this election, you cannot also claim a credit. 1040nr e Interest income. 1040nr e   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. 1040nr e How to take the credit. 1040nr e   Complete Form 8912 and attach it to your Form 1040. 1040nr e Include the credit in your total for Form 1040, line 53. 1040nr e Check box c and enter “8912” on the line next to that box. 1040nr e More information. 1040nr e   For more information, see the Instructions for Form 8912. 1040nr e Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. 1040nr e S. 1040nr e possession as a credit against your U. 1040nr e S. 1040nr e income tax. 1040nr e Or, you can deduct them as an itemized deduction (see chapter 22). 1040nr e You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. 1040nr e S. 1040nr e tax under any of the following. 1040nr e Foreign earned income exclusion. 1040nr e Foreign housing exclusion. 1040nr e Income from Puerto Rico exempt from U. 1040nr e S. 1040nr e tax. 1040nr e Possession exclusion. 1040nr e Limit on the credit. 1040nr e   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. 1040nr e S. 1040nr e tax liability (Form 1040, line 44), multiplied by a fraction. 1040nr e The numerator of the fraction is your taxable income from sources outside the United States. 1040nr e The denominator is your total taxable income from U. 1040nr e S. 1040nr e and foreign sources. 1040nr e See Publication 514 for more information. 1040nr e How to take the credit. 1040nr e   Complete Form 1116 and attach it to your Form 1040. 1040nr e Enter the credit on Form 1040, line 47. 1040nr e Exception. 1040nr e   You do not have to complete Form 1116 to take the credit if all of the following apply. 1040nr e All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). 1040nr e If you had dividend income from shares of stock, you held those shares for at least 16 days. 1040nr e You are not filing Form 4563 or excluding income from sources within Puerto Rico. 1040nr e The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). 1040nr e All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. 1040nr e More information. 1040nr e   For more information on the credit and these requirements, see the Instructions for Form 1116. 1040nr e Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. 1040nr e If you qualify, you can take the credit each year for part of the home mortgage interest you pay. 1040nr e Who qualifies. 1040nr e   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. 1040nr e Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. 1040nr e Amount of credit. 1040nr e   Figure your credit on Form 8396. 1040nr e If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. 1040nr e   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. 1040nr e To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. 1040nr e      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. 1040nr e   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. 1040nr e If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. 1040nr e See Publication 530 for more information. 1040nr e Carryforward. 1040nr e   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. 1040nr e If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. 1040nr e   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). 1040nr e How to take the credit. 1040nr e    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. 1040nr e Be sure to include any credit carryforward from 2010, 2011, and 2012. 1040nr e   Include the credit in your total for Form 1040, line 53. 1040nr e Check box c and enter “8396” on the line next to that box. 1040nr e Reduced home mortgage interest deduction. 1040nr e   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. 1040nr e You must do this even if part of that amount is to be carried forward to 2014. 1040nr e For more information about the home mortgage interest deduction, see chapter 23. 1040nr e Recapture of federal mortgage subsidy. 1040nr e   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. 1040nr e The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. 1040nr e See the Instructions for Form 8828 and chapter 15 for more information. 1040nr e More information. 1040nr e   For more information on the credit, see the Form 8396 instructions. 1040nr e Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. 1040nr e If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. 1040nr e This is called the alternative minimum tax. 1040nr e The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. 1040nr e If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. 1040nr e You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. 1040nr e How to take the credit. 1040nr e    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. 1040nr e Include the credit in your total for Form 1040, line 53, and check box b. 1040nr e You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. 1040nr e More information. 1040nr e   For more information on the credit, see the Instructions for Form 8801. 1040nr e Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. 1040nr e Qualified plug-in electric drive motor vehicle. 1040nr e   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040nr e Qualified two- or three-wheeled plug-in electric vehicle. 1040nr e   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. 1040nr e 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040nr e Certification and other requirements. 1040nr e   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. 1040nr e However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. 1040nr e   The following requirements must also be met to qualify for the credit. 1040nr e You are the owner of the vehicle. 1040nr e If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. 1040nr e You placed the vehicle in service during 2013. 1040nr e The vehicle is manufactured primarily for use on public streets, roads, and highways. 1040nr e The original use of the vehicle began with you. 1040nr e You acquired the vehicle for your use or to lease to others, and not for resale. 1040nr e In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. 1040nr e You use the vehicle primarily in the United States. 1040nr e How to take the credit. 1040nr e   To take the credit, you must complete Form 8936 and attach it to your Form 1040. 1040nr e Include the credit in your total for Form 1040, line 53. 1040nr e Check box c and enter “8936” on the line next to that box. 1040nr e More information. 1040nr e   For more information on the credit, see the Form 8936 instructions. 1040nr e Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. 1040nr e Nonbusiness energy property credit. 1040nr e Residential energy efficient property credit. 1040nr e If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. 1040nr e Nonbusiness energy property credit. 1040nr e   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. 1040nr e   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. 1040nr e    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. 1040nr e   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. 1040nr e Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. 1040nr e Exterior window (including skylights). 1040nr e Exterior doors. 1040nr e Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. 1040nr e   Residential energy property is any of the following. 1040nr e Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. 1040nr e Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. 1040nr e Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. 1040nr e Residential energy efficient property credit. 1040nr e   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. 1040nr e The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. 1040nr e Basis reduction. 1040nr e   You must reduce the basis of your home by the amount of any credit allowed. 1040nr e How to take the credit. 1040nr e   Complete Form 5695 and attach it to your Form 1040. 1040nr e Enter the credit on Form 1040, line 52. 1040nr e More information. 1040nr e   For more information on these credits, see the Form 5695 instructions. 1040nr e Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. 1040nr e However, you cannot take the credit if either of the following applies. 1040nr e The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). 1040nr e The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). 1040nr e Student. 1040nr e   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. 1040nr e School. 1040nr e   A school includes a technical, trade, or mechanical school. 1040nr e It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040nr e How to take the credit. 1040nr e   Figure the credit on Form 8880. 1040nr e Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. 1040nr e More information. 1040nr e   For more information on the credit, see the Form 8880 instructions. 1040nr e Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. 1040nr e If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. 1040nr e Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. 1040nr e If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. 1040nr e The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. 1040nr e How to take the credit. 1040nr e   To take the credit, attach Copy B of Form 2439 to your Form 1040. 1040nr e Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. 1040nr e More information. 1040nr e   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. 1040nr e Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. 1040nr e You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. 1040nr e You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. 1040nr e S. 1040nr e Treasury–HCTC. 1040nr e ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. 1040nr e You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). 1040nr e You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. 1040nr e S. 1040nr e military health system (TRICARE). 1040nr e You were not imprisoned under federal, state, or local authority. 1040nr e Your employer did not pay 50% or more of the cost of coverage. 1040nr e You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. 1040nr e But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. 1040nr e If you meet all of these conditions, you may be able to take a credit of up to 72. 1040nr e 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. 1040nr e You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. 1040nr e The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. 1040nr e You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. 1040nr e If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. 1040nr e TAA recipient. 1040nr e   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). 1040nr e Example. 1040nr e You received a trade adjustment allowance for January 2013. 1040nr e You were an eligible TAA recipient on the first day of January and February. 1040nr e Alternative TAA recipient. 1040nr e   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. 1040nr e Example. 1040nr e You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. 1040nr e The program was established by the Department of Labor. 1040nr e You were an eligible alternative TAA recipient on the first day of October and November. 1040nr e RTAA recipient. 1040nr e   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. 1040nr e PBGC pension recipient. 1040nr e   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. 1040nr e You were age 55 or older on the first day of the month. 1040nr e You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). 1040nr e If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. 1040nr e How to take the credit. 1040nr e   To take the credit, complete Form 8885 and attach it to your Form 1040. 1040nr e Include your credit in the total for Form 1040, line 71, and check box c. 1040nr e   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. 1040nr e For details, see Publication 502 or Form 8885. 1040nr e More information. 1040nr e   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. 1040nr e Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. 1040nr e If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 1040nr e If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. 1040nr e If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. 1040nr e 2% rate. 1040nr e You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. 1040nr e For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. 1040nr e 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. 1040nr e 45%) or the Additional Medicare Tax rate (. 1040nr e 9%). 1040nr e The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. 1040nr e Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. 1040nr e 40 RRTA tier 2 $84,300 $3,709. 1040nr e 20 All wages are subject to Medicare tax withholding. 1040nr e   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. 1040nr e Be sure to attach a copy of all of your W-2 forms. 1040nr e Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. 1040nr e Employer's error. 1040nr e   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. 1040nr e The employer should adjust the tax for you. 1040nr e If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. 1040nr e Joint return. 1040nr e   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. 1040nr e Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. 1040nr e How to figure the credit if you did not work for a railroad. 1040nr e   If you did not work for a railroad during 2013, figure the credit as follows: 1. 1040nr e Add all social security tax withheld (but not more than $7,049. 1040nr e 40 for each employer). 1040nr e Enter the total here   2. 1040nr e Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040nr e Add lines 1 and 2. 1040nr e If $7,049. 1040nr e 40 or less, stop here. 1040nr e You cannot take  the credit   4. 1040nr e Social security tax limit 7,049. 1040nr e 40 5. 1040nr e Credit. 1040nr e Subtract line 4 from line 3. 1040nr e Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. 1040nr e You are married and file a joint return with your spouse who had no gross income in 2013. 1040nr e During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. 1040nr e Social security tax of $3,720 was withheld. 1040nr e You also worked for another employer in 2013 and earned $55,000 in wages. 1040nr e $3,410 of social security tax was withheld from these wages. 1040nr e Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. 1040nr e 60 for the excess social security tax withheld. 1040nr e 1. 1040nr e Add all social security tax withheld (but not more than $7,049. 1040nr e 40 for each employer). 1040nr e Enter the total here $7,130. 1040nr e 00 2. 1040nr e Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. 1040nr e Add lines 1 and 2. 1040nr e If $7,049. 1040nr e 40 or less, stop here. 1040nr e You cannot take the credit 7,130. 1040nr e 00 4. 1040nr e Social security tax limit 7,049. 1040nr e 40 5. 1040nr e Credit. 1040nr e Subtract line 4 from line 3. 1040nr e Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. 1040nr e 60 How to figure the credit if you worked for a railroad. 1040nr e   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. 1040nr e Add all social security and tier 1 RRTA tax withheld at the 6. 1040nr e 2% rate (but not more than $7,049. 1040nr e 40 for each employer). 1040nr e Enter the total here   2. 1040nr e Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040nr e Add lines 1 and 2. 1040nr e If $7,049. 1040nr e 40 or less, stop here. 1040nr e You cannot take  the credit   4. 1040nr e Social security and tier 1 RRTA  tax limit 7,049. 1040nr e 40 5. 1040nr e Credit. 1040nr e Subtract line 4 from line 3. 1040nr e Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. 1040nr e   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. 1040nr e More information. 1040nr e   For more information on the credit, see Publication 505. 1040nr e Prev  Up  Next   Home   More Online Publications