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2005 Tax Preparation

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2005 Tax Preparation

2005 tax preparation Publication 939 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding your CP11M Notice

We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain how the changes we made affected the Making Work Pay and Government Retiree Credit.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won't be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you're unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

What is the Making Work Pay Credit?
Making Work Pay Credit is a refundable tax credit that can go up to $400 for individuals and to $800 for married taxpayers.

How can taxpayers get this credit?
Taxpayers received the credit in advance through the automatic recalculation of their withholding amounts in the spring of 2009. This recalculation resulted in more take-home pay for them in their paychecks. Taxpayers then must demonstrate their eligibility for the credit by completing a Schedule M, Making Work Pay and Government Retiree Credits on their 2009 income tax return.

What happens if I don’t receive a paycheck from an employer?
You can claim the credit on your 2009 income tax return with a Schedule M, Making Work Pay and Government Retiree Credits.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Perform a quick check on the amount you have withheld to pay your taxes to make sure you won't owe money next year. You can use this IRS withholding calculator.

 

Page Last Reviewed or Updated: 28-Mar-2014

The 2005 Tax Preparation

2005 tax preparation 6. 2005 tax preparation   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 2005 tax preparation Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 2005 tax preparation In determining your U. 2005 tax preparation S. 2005 tax preparation income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 2005 tax preparation The most common dual-status tax years are the years of arrival and departure. 2005 tax preparation See Dual-Status Aliens in chapter 1. 2005 tax preparation If you are married and choose to be treated as a U. 2005 tax preparation S. 2005 tax preparation resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 2005 tax preparation Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 2005 tax preparation Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 2005 tax preparation S. 2005 tax preparation Individual Income Tax Return 1040-C U. 2005 tax preparation S. 2005 tax preparation Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 2005 tax preparation S. 2005 tax preparation Estimated Tax for Nonresident Alien Individuals 1040NR U. 2005 tax preparation S. 2005 tax preparation Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 2005 tax preparation Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 2005 tax preparation If you have not previously established a fiscal tax year, your tax year is the calendar year. 2005 tax preparation A calendar year is 12 consecutive months ending on December 31. 2005 tax preparation If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 2005 tax preparation S. 2005 tax preparation resident for any calendar year, you will be treated as a U. 2005 tax preparation S. 2005 tax preparation resident for any part of your fiscal year that falls within that calendar year. 2005 tax preparation Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 2005 tax preparation Income from sources outside the United States is taxable if you receive it while you are a resident alien. 2005 tax preparation The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 2005 tax preparation For the part of the year you are a nonresident alien, you are taxed on income from U. 2005 tax preparation S. 2005 tax preparation sources and on certain foreign source income treated as effectively connected with a U. 2005 tax preparation S. 2005 tax preparation trade or business. 2005 tax preparation (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 2005 tax preparation ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 2005 tax preparation The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 2005 tax preparation S. 2005 tax preparation citizen after receiving it and before the end of the year. 2005 tax preparation Income from U. 2005 tax preparation S. 2005 tax preparation sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 2005 tax preparation Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 2005 tax preparation In certain cases, however, treaty provisions may apply while you were a resident alien. 2005 tax preparation See chapter 9 for more information. 2005 tax preparation When determining what income is taxed in the United States, you must consider exemptions under U. 2005 tax preparation S. 2005 tax preparation tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 2005 tax preparation For a further discussion of tax treaties, see chapter 9. 2005 tax preparation Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 2005 tax preparation 1) Standard deduction. 2005 tax preparation   You cannot use the standard deduction allowed on Form 1040. 2005 tax preparation However, you can itemize any allowable deductions. 2005 tax preparation 2) Exemptions. 2005 tax preparation   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 2005 tax preparation 3) Head of household. 2005 tax preparation   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 2005 tax preparation 4) Joint return. 2005 tax preparation   You cannot file a joint return. 2005 tax preparation However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 2005 tax preparation 5) Tax rates. 2005 tax preparation   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 2005 tax preparation S. 2005 tax preparation trade or business. 2005 tax preparation You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 2005 tax preparation However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 2005 tax preparation S. 2005 tax preparation national. 2005 tax preparation  See the instructions for Form 1040NR to see if you qualify. 2005 tax preparation    A U. 2005 tax preparation S. 2005 tax preparation national is an individual who, although not a U. 2005 tax preparation S. 2005 tax preparation citizen, owes his or her allegiance to the United States. 2005 tax preparation U. 2005 tax preparation S. 2005 tax preparation nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2005 tax preparation S. 2005 tax preparation nationals instead of U. 2005 tax preparation S. 2005 tax preparation citizens. 2005 tax preparation 6) Tax credits. 2005 tax preparation   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 2005 tax preparation S. 2005 tax preparation citizen or resident, as discussed in chapter 1. 2005 tax preparation Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2005 tax preparation Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2005 tax preparation The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2005 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2005 tax preparation Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 2005 tax preparation S. 2005 tax preparation national, or Student or business apprentice from India. 2005 tax preparation For more information, see Exemptions in chapter 5. 2005 tax preparation How To Figure Tax When you figure your U. 2005 tax preparation S. 2005 tax preparation tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 2005 tax preparation Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 2005 tax preparation S. 2005 tax preparation citizens and residents. 2005 tax preparation Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 2005 tax preparation You cannot take any deductions against this income. 2005 tax preparation Social security and railroad retirement benefits. 2005 tax preparation   During the part of the year you are a nonresident alien, 85% of any U. 2005 tax preparation S. 2005 tax preparation social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2005 tax preparation (See The 30% Tax in chapter 4. 2005 tax preparation )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 2005 tax preparation Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 2005 tax preparation If you received U. 2005 tax preparation S. 2005 tax preparation social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 2005 tax preparation You will not receive separate statements for the benefits received during your periods of U. 2005 tax preparation S. 2005 tax preparation residence and nonresidence. 2005 tax preparation Therefore, it is important for you to keep careful records of these amounts. 2005 tax preparation You will need this information to properly complete your return and determine your tax liability. 2005 tax preparation If you received railroad retirement benefits while you were a nonresident alien, the U. 2005 tax preparation S. 2005 tax preparation Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 2005 tax preparation If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 2005 tax preparation Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 2005 tax preparation Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 2005 tax preparation There are certain restrictions that may apply. 2005 tax preparation These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 2005 tax preparation Foreign tax credit. 2005 tax preparation   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 2005 tax preparation   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 2005 tax preparation For more information, see the Instructions for Form 1116 and Publication 514. 2005 tax preparation Child and dependent care credit. 2005 tax preparation   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 2005 tax preparation Generally, you must be able to claim an exemption for your dependent. 2005 tax preparation   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 2005 tax preparation   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 2005 tax preparation   For more information, get Publication 503 and Form 2441. 2005 tax preparation Retirement savings contributions credit. 2005 tax preparation   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2005 tax preparation You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 2005 tax preparation Use Form 8880 to figure the credit. 2005 tax preparation For more information, see Publication 590. 2005 tax preparation Child tax credit. 2005 tax preparation   You may be able to take this credit if you have a qualifying child. 2005 tax preparation   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2005 tax preparation Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 2005 tax preparation Is a U. 2005 tax preparation S. 2005 tax preparation citizen, a U. 2005 tax preparation S. 2005 tax preparation national, or a resident alien. 2005 tax preparation Did not provide over half of his or her own support for 2013. 2005 tax preparation Lived with you more than half of 2013. 2005 tax preparation Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2005 tax preparation Is claimed as a dependent on your return. 2005 tax preparation An adopted child is always treated as your own child. 2005 tax preparation An adopted child includes a child lawfully placed with you for legal adoption. 2005 tax preparation   See your form instructions for additional details. 2005 tax preparation Adoption credit. 2005 tax preparation   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2005 tax preparation This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2005 tax preparation To claim the adoption credit, file Form 8839 with the U. 2005 tax preparation S. 2005 tax preparation income tax return that you file. 2005 tax preparation   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 2005 tax preparation S. 2005 tax preparation citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 2005 tax preparation Payments You can report as payments against your U. 2005 tax preparation S. 2005 tax preparation income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 2005 tax preparation These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 2005 tax preparation S. 2005 tax preparation sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 2005 tax preparation Forms To File The U. 2005 tax preparation S. 2005 tax preparation income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 2005 tax preparation Resident at end of year. 2005 tax preparation   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 2005 tax preparation S. 2005 tax preparation resident on the last day of the tax year. 2005 tax preparation Write “Dual-Status Return” across the top of the return. 2005 tax preparation Attach a statement to your return to show the income for the part of the year you are a nonresident. 2005 tax preparation You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 2005 tax preparation Nonresident at end of year. 2005 tax preparation   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 2005 tax preparation S. 2005 tax preparation resident on the last day of the tax year. 2005 tax preparation Write “Dual-Status Return” across the top of the return. 2005 tax preparation Attach a statement to your return to show the income for the part of the year you are a resident. 2005 tax preparation You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 2005 tax preparation   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 2005 tax preparation For more information, see Expatriation Tax in chapter 4. 2005 tax preparation Statement. 2005 tax preparation   Any statement must have your name, address, and taxpayer identification number on it. 2005 tax preparation You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 2005 tax preparation When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 2005 tax preparation If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2005 tax preparation In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 2005 tax preparation If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 2005 tax preparation If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2005 tax preparation If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 2005 tax preparation If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 2005 tax preparation In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2005 tax preparation O. 2005 tax preparation Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 2005 tax preparation Prev  Up  Next   Home   More Online Publications