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1040nr free software 1. 1040nr free software   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 1040nr free software Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 1040nr free software S. 1040nr free software Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040nr free software S. 1040nr free software Individual Income Tax Return 2350 Application for Extension of Time To File U. 1040nr free software S. 1040nr free software Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 1040nr free software S. 1040nr free software Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 1040nr free software Filing Requirements If you are a U. 1040nr free software S. 1040nr free software citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 1040nr free software Your income, filing status, and age generally determine whether you must file an income tax return. 1040nr free software Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 1040nr free software Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 1040nr free software Gross income. 1040nr free software   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040nr free software   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 1040nr free software If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 1040nr free software Self-employed individuals. 1040nr free software   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 1040nr free software Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 1040nr free software 65 or older. 1040nr free software   You are considered to be age 65 on the day before your 65th birthday. 1040nr free software For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040nr free software Residents of U. 1040nr free software S. 1040nr free software possessions. 1040nr free software   If you are (or were) a bona fide resident of a U. 1040nr free software S. 1040nr free software possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 1040nr free software S. 1040nr free software Possession. 1040nr free software See the instructions for the form for more information. 1040nr free software When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 1040nr free software If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 1040nr free software In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 1040nr free software When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040nr free software — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040nr free software A tax return delivered by the U. 1040nr free software S. 1040nr free software mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 1040nr free software See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 1040nr free software Foreign wire transfers. 1040nr free software   If you have a U. 1040nr free software S. 1040nr free software bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 1040nr free software If you do not have a U. 1040nr free software S. 1040nr free software bank account, ask if your financial institution has a U. 1040nr free software S. 1040nr free software affiliate that can help you make same-day wire transfers. 1040nr free software   For more information, visit www. 1040nr free software eftps. 1040nr free software gov. 1040nr free software Extensions You can get an extension of time to file your return. 1040nr free software In some circumstances, you also can get an extension of time to file and pay any tax due. 1040nr free software However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 1040nr free software This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 1040nr free software If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 1040nr free software Automatic 2-month extension. 1040nr free software   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 1040nr free software S. 1040nr free software citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 1040nr free software   If you use a calendar year, the regular due date of your return is April 15. 1040nr free software Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 1040nr free software Married taxpayers. 1040nr free software   If you file a joint return, either you or your spouse can qualify for the automatic extension. 1040nr free software If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 1040nr free software How to get the extension. 1040nr free software   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 1040nr free software Automatic 6-month extension. 1040nr free software   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 1040nr free software To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 1040nr free software For more information about filing electronically, see E-file options , later. 1040nr free software   The form must show your properly estimated tax liability based on the information available to you. 1040nr free software    You may not be eligible. 1040nr free software You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 1040nr free software E-file options. 1040nr free software    You can use e-file to get an extension of time to file. 1040nr free software You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 1040nr free software   First, complete Form 4868 to use as a worksheet. 1040nr free software If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040nr free software    Then, do one of the following. 1040nr free software E-file Form 4868. 1040nr free software You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040nr free software You will need to provide certain information from your tax return for 2012. 1040nr free software If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 1040nr free software If you e-file Form 4868, do not also send a paper Form 4868. 1040nr free software E-file and pay by credit or debit card. 1040nr free software You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 1040nr free software You can do this by phone or over the Internet. 1040nr free software If you do this, you do not file Form 4868. 1040nr free software For more information, see the instructions for your tax return. 1040nr free software When to file. 1040nr free software   Generally, you must request the 6-month extension by the regular due date of your return. 1040nr free software Previous 2-month extension. 1040nr free software   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 1040nr free software The 2-month period and the 6-month period start at the same time. 1040nr free software You have to request the additional 4 months by the new due date allowed by the 2-month extension. 1040nr free software   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 1040nr free software You must make an accurate estimate of your tax based on the information available to you. 1040nr free software If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 1040nr free software You will owe interest on the unpaid amount from the original due date of the return. 1040nr free software   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 1040nr free software Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 1040nr free software In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 1040nr free software Additional extension of time for taxpayers out of the country. 1040nr free software   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 1040nr free software   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 1040nr free software Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 1040nr free software   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 1040nr free software Extension of time to meet tests. 1040nr free software   You generally cannot get an extension of more than 6 months. 1040nr free software However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 1040nr free software   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 1040nr free software The tests, the exclusions, and the deduction are explained in chapter 4. 1040nr free software   You should request an extension if all three of the following apply. 1040nr free software You are a U. 1040nr free software S. 1040nr free software citizen or resident alien. 1040nr free software You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 1040nr free software Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 1040nr free software   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 1040nr free software However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 1040nr free software How to get an extension. 1040nr free software   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 1040nr free software Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 1040nr free software What if tests are not met. 1040nr free software   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 1040nr free software    You should make any request for an extension early, so that if it is denied you still can file your return on time. 1040nr free software Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 1040nr free software Return filed before test is met. 1040nr free software   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 1040nr free software S. 1040nr free software and foreign sources and pay the tax on that income. 1040nr free software If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 1040nr free software Foreign Currency You must express the amounts you report on your U. 1040nr free software S. 1040nr free software tax return in U. 1040nr free software S. 1040nr free software dollars. 1040nr free software If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 1040nr free software S. 1040nr free software dollars. 1040nr free software How you do this depends on your functional currency. 1040nr free software Your functional currency generally is the U. 1040nr free software S. 1040nr free software dollar unless you are required to use the currency of a foreign country. 1040nr free software You must make all federal income tax determinations in your functional currency. 1040nr free software The U. 1040nr free software S. 1040nr free software dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 1040nr free software A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 1040nr free software Even if you have a QBU, your functional currency is the dollar if any of the following apply. 1040nr free software You conduct the business in U. 1040nr free software S. 1040nr free software dollars. 1040nr free software The principal place of business is located in the United States. 1040nr free software You choose to or are required to use the U. 1040nr free software S. 1040nr free software dollar as your functional currency. 1040nr free software The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 1040nr free software Make all income tax determinations in your functional currency. 1040nr free software If your functional currency is the U. 1040nr free software S. 1040nr free software dollar, you must immediately translate into U. 1040nr free software S. 1040nr free software dollars all items of income, expense, etc. 1040nr free software (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 1040nr free software Use the exchange rate prevailing when you receive, pay, or accrue the item. 1040nr free software If there is more than one exchange rate, use the one that most properly reflects your income. 1040nr free software You can generally get exchange rates from banks and U. 1040nr free software S. 1040nr free software Embassies. 1040nr free software If your functional currency is not the U. 1040nr free software S. 1040nr free software dollar, make all income tax determinations in your functional currency. 1040nr free software At the end of the year, translate the results, such as income or loss, into U. 1040nr free software S. 1040nr free software dollars to report on your income tax return. 1040nr free software Blocked Income You generally must report your foreign income in terms of U. 1040nr free software S. 1040nr free software dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 1040nr free software S. 1040nr free software dollars. 1040nr free software If, because of restrictions in a foreign country, your income is not readily convertible into U. 1040nr free software S. 1040nr free software dollars or into other money or property that is readily convertible into U. 1040nr free software S. 1040nr free software dollars, your income is “blocked” or “deferrable” income. 1040nr free software You can report this income in one of two ways: Report the income and pay your federal income tax with U. 1040nr free software S. 1040nr free software dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 1040nr free software If you choose to postpone the reporting of the income, you must file an information return with your tax return. 1040nr free software For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 1040nr free software Rul. 1040nr free software 74-351. 1040nr free software ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 1040nr free software You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 1040nr free software You must report your income on your information return using the foreign currency in which you received that income. 1040nr free software If you have blocked income from more than one foreign country, include a separate information return for each country. 1040nr free software Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 1040nr free software S. 1040nr free software dollars or into other money or property that is convertible into U. 1040nr free software S. 1040nr free software currency. 1040nr free software Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 1040nr free software If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 1040nr free software If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 1040nr free software If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 1040nr free software To apply for permission, file Form 3115, Application for Change in Accounting Method. 1040nr free software You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 1040nr free software See the instructions for Form 3115 for information on changing your accounting method. 1040nr free software Fulbright Grant All income must be reported in U. 1040nr free software S. 1040nr free software dollars. 1040nr free software In most cases, the tax also must be paid in U. 1040nr free software S. 1040nr free software dollars. 1040nr free software If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 1040nr free software S. 1040nr free software tax that is based on the blocked income. 1040nr free software Paying U. 1040nr free software S. 1040nr free software tax in foreign currency. 1040nr free software   To qualify for this method of payment, you must prepare a statement that shows the following information. 1040nr free software You were a Fulbright grantee and were paid in nonconvertible foreign currency. 1040nr free software The total grant you received during the year and the amount you received in nonconvertible foreign currency. 1040nr free software At least 70% of the grant was paid in nonconvertible foreign currency. 1040nr free software The statement must be certified by the U. 1040nr free software S. 1040nr free software educational foundation or commission paying the grant or other person having control of grant payments to you. 1040nr free software   You should prepare at least two copies of this statement. 1040nr free software Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 1040nr free software Figuring actual tax. 1040nr free software   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 1040nr free software If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 1040nr free software   Adjusted gross income that is blocked income × Total U. 1040nr free software S. 1040nr free software tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 1040nr free software A copy of the certified statement discussed earlier. 1040nr free software A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 1040nr free software S. 1040nr free software dollars. 1040nr free software The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 1040nr free software Figuring estimated tax on nonconvertible foreign currency. 1040nr free software   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 1040nr free software   Adjusted gross income that is blocked income × Total estimated U. 1040nr free software S. 1040nr free software tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 1040nr free software Deposit of foreign currency with disbursing officer. 1040nr free software   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 1040nr free software Estimated tax installments. 1040nr free software   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 1040nr free software See Estimated Tax , later. 1040nr free software Deposit receipt. 1040nr free software   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 1040nr free software The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 1040nr free software S. 1040nr free software dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 1040nr free software Keep the copy for your records. 1040nr free software Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 1040nr free software IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 1040nr free software IRS computers quickly and automatically check for errors or other missing information. 1040nr free software Even returns with a foreign address can be e-filed! How to e-file. 1040nr free software   There are three ways you can e-file. 1040nr free software Use your personal computer. 1040nr free software Use a volunteer. 1040nr free software Many programs offering free tax help can e-file your return. 1040nr free software Use a tax professional. 1040nr free software Most tax professionals can e-file your return. 1040nr free software These methods are explained in detail in the instructions for your tax return. 1040nr free software Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 1040nr free software You claim the foreign earned income exclusion. 1040nr free software You claim the foreign housing exclusion or deduction. 1040nr free software You live in a foreign country. 1040nr free software Instead, use one of the following special addresses. 1040nr free software If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 1040nr free software O. 1040nr free software Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 1040nr free software However, you should not file with the addresses listed above if you are a bona fide resident of the U. 1040nr free software S. 1040nr free software Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 1040nr free software Resident of U. 1040nr free software S. 1040nr free software Virgin Islands (USVI). 1040nr free software   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 1040nr free software S. 1040nr free software return. 1040nr free software However, you must file a return with the USVI. 1040nr free software    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 1040nr free software Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 1040nr free software   If you are a U. 1040nr free software S. 1040nr free software citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 1040nr free software File the original return with the United States and file a signed copy of the U. 1040nr free software S. 1040nr free software return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 1040nr free software   You must complete Form 8689, Allocation of Individual Income Tax to the U. 1040nr free software S. 1040nr free software Virgin Islands, and attach a copy to both your U. 1040nr free software S. 1040nr free software return and your USVI return. 1040nr free software You should file your U. 1040nr free software S. 1040nr free software return with the address listed under Where To File. 1040nr free software   See Publication 570, Tax Guide for Individuals With Income From U. 1040nr free software S. 1040nr free software Possessions, for information about filing Virgin Islands returns. 1040nr free software Resident of Guam. 1040nr free software   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 1040nr free software    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 1040nr free software O. 1040nr free software Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 1040nr free software S. 1040nr free software citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 1040nr free software Send your return to the address listed under Where To File. 1040nr free software   See Publication 570 for information about filing Guam returns. 1040nr free software Resident of the Commonwealth of the Northern Mariana Islands. 1040nr free software   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 1040nr free software    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040nr free software O. 1040nr free software Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 1040nr free software S. 1040nr free software citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 1040nr free software Send your return to the address listed under Where To File. 1040nr free software   See Publication 570 for information about filing Northern Mariana Islands returns. 1040nr free software Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 1040nr free software S. 1040nr free software citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 1040nr free software S. 1040nr free software resident. 1040nr free software This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 1040nr free software If you make this choice, the following two rules apply. 1040nr free software You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 1040nr free software You must file a joint income tax return for the year you make the choice. 1040nr free software This means that neither of you can claim under any tax treaty not to be a U. 1040nr free software S. 1040nr free software resident for a tax year for which the choice is in effect. 1040nr free software You can file joint or separate returns in years after the year in which you make the choice. 1040nr free software Example 1. 1040nr free software Pat Smith, a U. 1040nr free software S. 1040nr free software citizen, is married to Norman, a nonresident alien. 1040nr free software Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 1040nr free software Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 1040nr free software Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 1040nr free software Example 2. 1040nr free software When Bob and Sharon Williams got married, both were nonresident aliens. 1040nr free software In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 1040nr free software Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 1040nr free software Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 1040nr free software Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 1040nr free software If you do not choose to treat your nonresident alien spouse as a U. 1040nr free software S. 1040nr free software resident, you may be able to use head of household filing status. 1040nr free software To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 1040nr free software For more information, see Publication 501. 1040nr free software Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 1040nr free software S. 1040nr free software resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 1040nr free software To get an SSN for a nonresident alien spouse, apply at an office of the U. 1040nr free software S. 1040nr free software Social Security Administration (SSA) or U. 1040nr free software S. 1040nr free software consulate. 1040nr free software You must complete Form SS-5, Application for a Social Security Card, available at www. 1040nr free software socialsecurity. 1040nr free software gov or by calling 1-800-772-1213. 1040nr free software You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 1040nr free software If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 1040nr free software How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 1040nr free software It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 1040nr free software S. 1040nr free software citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 1040nr free software S. 1040nr free software residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 1040nr free software (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 1040nr free software ) You generally make this choice when you file your joint return. 1040nr free software However, you also can make the choice by filing a joint amended return on Form 1040X. 1040nr free software Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 1040nr free software If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 1040nr free software You generally must file the amended joint return within 3 years from the date you filed your original U. 1040nr free software S. 1040nr free software income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040nr free software Table 1–1. 1040nr free software Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 1040nr free software   • The revocation must be made by the due date for filing the tax return for that tax year. 1040nr free software   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 1040nr free software The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 1040nr free software     • The name and address of any person who is revoking the choice for a deceased spouse. 1040nr free software     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 1040nr free software   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 1040nr free software Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 1040nr free software   • If the surviving spouse is a U. 1040nr free software S. 1040nr free software citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 1040nr free software   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 1040nr free software Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 1040nr free software Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 1040nr free software Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 1040nr free software S. 1040nr free software citizen or resident alien at any time during the later tax year. 1040nr free software Example. 1040nr free software Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 1040nr free software They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 1040nr free software On January 10, 2012, Dick became a nonresident alien. 1040nr free software Judy had remained a nonresident alien. 1040nr free software Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 1040nr free software Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 1040nr free software For 2013, both are treated as nonresident aliens. 1040nr free software If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 1040nr free software Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 1040nr free software If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 1040nr free software Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 1040nr free software S. 1040nr free software citizen or resident abroad as for a taxpayer in the United States. 1040nr free software For current instructions on making estimated tax payments, see Form 1040-ES. 1040nr free software If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 1040nr free software Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 1040nr free software (The return must cover all 12 months. 1040nr free software ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 1040nr free software See Publication 505 for more information. 1040nr free software The first installment of estimated tax is due on April 15, 2014. 1040nr free software Foreign earned income exclusion. 1040nr free software   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 1040nr free software In addition, you can reduce your income by your estimated foreign housing deduction. 1040nr free software However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 1040nr free software If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 1040nr free software   For more information about figuring your estimated tax, see Publication 505. 1040nr free software Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 1040nr free software 1). 1040nr free software   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 1040nr free software 1. 1040nr free software Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 1040nr free software See the filing instructions at www. 1040nr free software bsaefiling. 1040nr free software fincen. 1040nr free software treas. 1040nr free software gov/main. 1040nr free software html. 1040nr free software   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 1040nr free software You do not need to file the report if the assets are with a U. 1040nr free software S. 1040nr free software military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 1040nr free software   More information about the filing of Form 114 can be found in the instructions for the form. 1040nr free software FinCEN Form 105. 1040nr free software   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 1040nr free software Certain recipients of currency or monetary instruments also must file Form 105. 1040nr free software   More information about the filing of Form 105 can be found in the instructions on the back of the form. 1040nr free software Form 8938. 1040nr free software   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 1040nr free software The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 1040nr free software Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 1040nr free software S. 1040nr free software person. 1040nr free software   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 1040nr free software   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 1040nr free software Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Michigan

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours of Service Telephone* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

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

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

    Services Provided

(231) 932-2192 

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

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

The Taxpayer Advocate Service: Call 313-628-3670 in Detroit or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

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

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

Internal Revenue Service
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The 1040nr Free Software

1040nr free software 29. 1040nr free software   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). 1040nr free software Los temas abarcan: Quién está sujeto al límite. 1040nr free software Qué deducciones detalladas están limitadas. 1040nr free software Cómo calcular el límite. 1040nr free software Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. 1040nr free software ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. 1040nr free software El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). 1040nr free software ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. 1040nr free software Intereses pagados —líneas 10,11,12 y 13. 1040nr free software Donaciones a organizaciones caritativas —línea 19. 1040nr free software Gastos laborales y determinadas deducciones misceláneas —línea 27. 1040nr free software Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. 1040nr free software ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. 1040nr free software Sin embargo, igualmente están sujetas a otros límites aplicables. 1040nr free software Gastos médicos y dentales —línea 4. 1040nr free software Gastos de intereses de inversión —línea 14. 1040nr free software Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. 1040nr free software Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. 1040nr free software Pérdidas por apuestas y juegos de azar —línea 28. 1040nr free software ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. 1040nr free software Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. 1040nr free software Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. 1040nr free software ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. 1040nr free software Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). 1040nr free software Hoja de trabajo de deducciones detalladas. 1040nr free software   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. 1040nr free software Anote el resultado en la línea 29 del Anexo A (Formulario 1040). 1040nr free software Guarde la hoja de trabajo con su documentación. 1040nr free software Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. 1040nr free software Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). 1040nr free software Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. 1040nr free software Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. 1040nr free software Tienen ingresos brutos ajustados de $325,500 en la línea 38. 1040nr free software Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. 1040nr free software Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. 1040nr free software Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). 1040nr free software Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). 1040nr free software Prev  Up  Next   Home   More Online Publications