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2010 E File

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2010 E File

2010 e file 5. 2010 e file   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. 2010 e file J-1 visa holders. 2010 e file Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. 2010 e file The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. 2010 e file Resident aliens should get publications, forms, and instructions for U. 2010 e file S. 2010 e file citizens, because the information for filing returns for resident aliens is generally the same as for U. 2010 e file S. 2010 e file citizens. 2010 e file If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. 2010 e file Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. 2010 e file Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. 2010 e file S. 2010 e file Individual Income Tax Return 1040NR U. 2010 e file S. 2010 e file Nonresident Alien Income Tax Return 1040NR-EZ U. 2010 e file S. 2010 e file Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. 2010 e file Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. 2010 e file If you have not previously established a fiscal tax year, your tax year is the calendar year. 2010 e file A calendar year is 12 consecutive months ending on December 31. 2010 e file 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. 2010 e file S. 2010 e file resident for any calendar year, you will be treated as a U. 2010 e file S. 2010 e file resident for any part of your fiscal year that falls within that calendar year. 2010 e file Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. 2010 e file For an individual, this is a social security number (SSN). 2010 e file If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). 2010 e file An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. 2010 e file You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. 2010 e file S. 2010 e file trade or business at any time during the year, An alien who has a U. 2010 e file S. 2010 e file office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). 2010 e file Social security number (SSN). 2010 e file   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. 2010 e file S. 2010 e file employment. 2010 e file   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. 2010 e file You can also download Form SS-5 from the SSA's website at www. 2010 e file socialsecurity. 2010 e file gov/ssnumber/ss5. 2010 e file htm. 2010 e file You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. 2010 e file Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. 2010 e file F-1 and M-1 visa holders. 2010 e file    If you are an F-1 or M-1 student, you must also show your Form I-20. 2010 e file For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. 2010 e file socialsecurity. 2010 e file gov/pubs/10181. 2010 e file html. 2010 e file J-1 visa holders. 2010 e file   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. 2010 e file For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. 2010 e file socialsecurity. 2010 e file gov/pubs/10107. 2010 e file html. 2010 e file Individual taxpayer identification number (ITIN). 2010 e file   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. 2010 e file For details on how to do so, see Form W-7 and its instructions. 2010 e file Allow 6 to 10 weeks for the IRS to notify you of your ITIN. 2010 e file If you already have an ITIN, enter it wherever an SSN is required on your tax return. 2010 e file   An ITIN is for tax use only. 2010 e file It does not entitle you to social security benefits or change your employment or immigration status under U. 2010 e file S. 2010 e file law. 2010 e file   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. 2010 e file Employer identification number (EIN). 2010 e file   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. 2010 e file To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. 2010 e file Filing Status The amount of your tax depends on your filing status. 2010 e file Your filing status is important in determining whether you can take certain deductions and credits. 2010 e file The rules for determining your filing status are different for resident aliens and nonresident aliens. 2010 e file Resident Aliens Resident aliens can use the same filing statuses available to U. 2010 e file S. 2010 e file citizens. 2010 e file See your form instructions or Publication 501 for more information on filing status. 2010 e file Married filing jointly. 2010 e file   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. 2010 e file Qualifying widow(er). 2010 e file   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. 2010 e file This applies only if you could have filed a joint return with your spouse for the year your spouse died. 2010 e file Head of household. 2010 e file   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. 2010 e file You must be a resident alien for the entire tax year. 2010 e file   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. 2010 e file Note. 2010 e file   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. 2010 e file In that case, you will not be entitled to the credit. 2010 e file See Publication 596 for more information. 2010 e file Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. 2010 e file If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. 2010 e file Married nonresident alien. 2010 e file   Married nonresident aliens who are not married to U. 2010 e file S. 2010 e file citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. 2010 e file S. 2010 e file trade or business. 2010 e file Exceptions. 2010 e file   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. 2010 e file However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. 2010 e file S. 2010 e file national. 2010 e file See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. 2010 e file U. 2010 e file S. 2010 e file national is defined later in this section under Qualifying widow(er) . 2010 e file   A nonresident alien generally cannot file as married filing jointly. 2010 e file However, a nonresident alien who is married to a U. 2010 e file S. 2010 e file citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. 2010 e file For information on these choices, see chapter 1. 2010 e file If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. 2010 e file Qualifying widow(er). 2010 e file   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. 2010 e file You were a resident of Canada, Mexico, or South Korea, or a U. 2010 e file S. 2010 e file national (defined later). 2010 e file Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2010 e file You have a dependent child living with you. 2010 e file See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. 2010 e file   A U. 2010 e file S. 2010 e file national is an individual who, although not a U. 2010 e file S. 2010 e file citizen, owes his or her allegiance to the United States. 2010 e file U. 2010 e file S. 2010 e file nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2010 e file S. 2010 e file nationals instead of U. 2010 e file S. 2010 e file citizens. 2010 e file Head of household. 2010 e file   You cannot file as head of household if you are a nonresident alien at any time during the tax year. 2010 e file However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. 2010 e file S. 2010 e file citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . 2010 e file Note. 2010 e file   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. 2010 e file In that case, your spouse will not be entitled to the credit. 2010 e file See Publication 596 for more information. 2010 e file Estates and trusts. 2010 e file   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. 2010 e file S. 2010 e file trade or business. 2010 e file Special rules for aliens from certain U. 2010 e file S. 2010 e file possessions. 2010 e file   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. 2010 e file Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. 2010 e file For resident aliens, this includes income from sources both within and outside the United States. 2010 e file For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. 2010 e file S. 2010 e file sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). 2010 e file Deductions Resident and nonresident aliens can claim similar deductions on their U. 2010 e file S. 2010 e file tax returns. 2010 e file However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. 2010 e file S. 2010 e file trade or business. 2010 e file Resident Aliens You can claim the same deductions allowed to U. 2010 e file S. 2010 e file citizens if you are a resident alien for the entire tax year. 2010 e file While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. 2010 e file You should get Form 1040 and instructions for more information on how to claim your allowable deductions. 2010 e file Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. 2010 e file You generally cannot claim deductions related to income that is not connected with your U. 2010 e file S. 2010 e file business activities. 2010 e file Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. 2010 e file Ordinary and necessary business expenses. 2010 e file   You can deduct all ordinary and necessary expenses in the operation of your U. 2010 e file S. 2010 e file trade or business to the extent they relate to income effectively connected with that trade or business. 2010 e file The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. 2010 e file For information about other business expenses, see Publication 535. 2010 e file Losses. 2010 e file   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. 2010 e file to the extent that they relate to income that is effectively connected with a trade or business in the United States. 2010 e file Educator expenses. 2010 e file   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. 2010 e file For more information, see your tax form instructions. 2010 e file Individual retirement arrangement (IRA). 2010 e file   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. 2010 e file But you must have taxable compensation effectively connected with a U. 2010 e file S. 2010 e file trade or business to do so. 2010 e file A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. 2010 e file If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. 2010 e file ) at work or through self-employment, your IRA deduction may be reduced or eliminated. 2010 e file But you can still make contributions to a traditional IRA even if you cannot deduct them. 2010 e file If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. 2010 e file   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). 2010 e file Moving expenses. 2010 e file   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. 2010 e file You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. 2010 e file Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. 2010 e file If you had no former job location, the new job location must be at least 50 miles from your former home. 2010 e file   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. 2010 e file   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. 2010 e file   For more information on the moving expense deduction, see Publication 521. 2010 e file Reimbursements. 2010 e file   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. 2010 e file You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. 2010 e file For more information, see Publication 521. 2010 e file Moving expense or travel expense. 2010 e file   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. 2010 e file Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. 2010 e file Self-employed SEP, SIMPLE, and qualified retirement plans. 2010 e file   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. 2010 e file To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. 2010 e file S. 2010 e file trade or business. 2010 e file   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. 2010 e file Penalty on early withdrawal of savings. 2010 e file   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. 2010 e file Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. 2010 e file However, if the interest income is effectively connected with your U. 2010 e file S. 2010 e file trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. 2010 e file Student loan interest expense. 2010 e file   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. 2010 e file Generally, you can claim the deduction if all the following requirements are met. 2010 e file Your filing status is any filing status except married filing separately. 2010 e file Your modified adjusted gross income is less than $75,000. 2010 e file No one else is claiming an exemption for you on his or her 2013 tax return. 2010 e file You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. 2010 e file The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. 2010 e file The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. 2010 e file The person for whom the expenses were paid or incurred was an eligible student. 2010 e file Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. 2010 e file For more information, see Publication 970, Tax Benefits for Education. 2010 e file Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 e file S. 2010 e file citizens. 2010 e file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 e file S. 2010 e file tax return. 2010 e file Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. 2010 e file S. 2010 e file citizens. 2010 e file You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. 2010 e file S. 2010 e file tax purposes and was not the dependent of another taxpayer. 2010 e file You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. 2010 e file You can claim an exemption for each person who qualifies as a dependent according to the rules for U. 2010 e file S. 2010 e file citizens. 2010 e file The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. 2010 e file Get Publication 501 for more information. 2010 e file Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2010 e file See Identification Number, earlier. 2010 e file Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). 2010 e file You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. 2010 e file Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2010 e file See Identification Number, earlier. 2010 e file Residents of Mexico or Canada or U. 2010 e file S. 2010 e file nationals. 2010 e file   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. 2010 e file S. 2010 e file tax purposes and cannot be claimed as the dependent on another U. 2010 e file S. 2010 e file taxpayer's return. 2010 e file In addition, you can claim exemptions for your dependents who meet certain tests. 2010 e file Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. 2010 e file S. 2010 e file citizens to determine who is a dependent and for which dependents exemptions can be claimed. 2010 e file See Publication 501 for these rules. 2010 e file For purposes of these rules, dependents who are U. 2010 e file S. 2010 e file nationals meet the citizenship test discussed in Publication 501. 2010 e file Residents of South Korea. 2010 e file   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. 2010 e file The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. 2010 e file S. 2010 e file source gross income effectively connected with a U. 2010 e file S. 2010 e file trade or business for the tax year to the alien's entire income from all sources during the tax year. 2010 e file Example. 2010 e file Mr. 2010 e file Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. 2010 e file During the tax year he receives U. 2010 e file S. 2010 e file compensation of $18,000. 2010 e file He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. 2010 e file S. 2010 e file trade or business. 2010 e file Thus, his total income for the year is $24,000. 2010 e file Mr. 2010 e file Park meets all requirements for claiming exemptions for his spouse and two children. 2010 e file The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. 2010 e file   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. 2010 e file   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. 2010 e file S. 2010 e file taxpayer's return. 2010 e file   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2010 e file S. 2010 e file citizens. 2010 e file See Publication 501 for these rules. 2010 e file   List your spouse and dependents on line 7c of Form 1040NR. 2010 e file Enter the total on the appropriate line to the right of line 7c. 2010 e file Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 e file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 e file S. 2010 e file trade or business. 2010 e file Resident Aliens You can claim the same itemized deductions as U. 2010 e file S. 2010 e file citizens, using Schedule A of Form 1040. 2010 e file These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. 2010 e file If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. 2010 e file For further information, see Form 1040 and instructions. 2010 e file Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. 2010 e file S. 2010 e file trade or business. 2010 e file These deductions include state and local income taxes, charitable contributions to U. 2010 e file S. 2010 e file organizations, casualty and theft losses, and miscellaneous deductions. 2010 e file Use Schedule A of Form 1040NR to claim itemized deductions. 2010 e file If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. 2010 e file If you are claiming any other itemized deduction, you must file Form 1040NR. 2010 e file Standard deduction. 2010 e file   Nonresident aliens cannot claim the standard deduction. 2010 e file However, see Students and business apprentices from India , next. 2010 e file Students and business apprentices from India. 2010 e file   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. 2010 e file You can claim the standard deduction provided you do not claim itemized deductions. 2010 e file   Use Worksheet 5-1 to figure your standard deduction. 2010 e file If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. 2010 e file State and local income taxes. 2010 e file   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. 2010 e file If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. 2010 e file Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. 2010 e file See Recoveries in Publication 525 for details on how to figure the amount to include in income. 2010 e file Charitable contributions. 2010 e file   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. 2010 e file Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. 2010 e file Certain organizations that promote national or international amateur sports competition are also qualified organizations. 2010 e file Foreign organizations. 2010 e file   Contributions made directly to a foreign organization are not deductible. 2010 e file However, you can deduct contributions to a U. 2010 e file S. 2010 e file organization that transfers funds to a charitable foreign organization if the U. 2010 e file S. 2010 e file organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. 2010 e file S. 2010 e file organization. 2010 e file   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. 2010 e file Worksheet 5-1. 2010 e file 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. 2010 e file If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. 2010 e file You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. 2010 e file 1 Enter the amount shown below for your filing status. 2010 e file           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. 2010 e file           2 Can you be claimed as a dependent on someone else's U. 2010 e file S. 2010 e file income tax return?  No. 2010 e file Enter the amount from line 1 on line 4. 2010 e file Skip line 3 and go to line 5. 2010 e file   Yes. 2010 e file Go to line 3. 2010 e file         3 Is your earned income* more than $650?           Yes. 2010 e file Add $350 to your earned income. 2010 e file Enter the total. 2010 e file           No. 2010 e file Enter $1,000 3. 2010 e file       4 Enter the smaller of line 1 or line 3 4. 2010 e file   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). 2010 e file If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). 2010 e file Otherwise, enter -0- 5. 2010 e file   6 Add lines 4 and 5. 2010 e file Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). 2010 e file Print “Standard Deduction Allowed Under U. 2010 e file S. 2010 e file –India Income Tax Treaty” in the space to the left of these lines. 2010 e file This is your standard deduction for 2013. 2010 e file 6. 2010 e file   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2010 e file It also includes any amount received as a scholarship that you must include in your income. 2010 e file Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). 2010 e file Contributions from which you benefit. 2010 e file   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. 2010 e file   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. 2010 e file For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2010 e file Cash contributions. 2010 e file   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. 2010 e file The written record must include the name of the charity, date of the contribution, and the amount of the contribution. 2010 e file   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). 2010 e file If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. 2010 e file Noncash contributions. 2010 e file   For contributions not made in cash, the records you must keep depend on the amount of your deduction. 2010 e file See Publication 526 for details. 2010 e file For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. 2010 e file If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. 2010 e file If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. 2010 e file If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. 2010 e file You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. 2010 e file See Form 8283 and its instructions for details. 2010 e file Contributions of appreciated property. 2010 e file   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. 2010 e file However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. 2010 e file Your basis in the property is generally what you paid for it. 2010 e file If you need more information about basis, get Publication 551, Basis of Assets. 2010 e file   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2010 e file For information about these rules, see Publication 526. 2010 e file Limit. 2010 e file   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. 2010 e file For a discussion of limits on charitable contributions and other information, get Publication 526. 2010 e file Casualty and theft losses. 2010 e file   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. 2010 e file S. 2010 e file trade or business. 2010 e file The property can be personal use property or income-producing property not connected with a U. 2010 e file S. 2010 e file trade or business. 2010 e file The property must be located in the United States at the time of the casualty or theft. 2010 e file You can deduct theft losses only in the year in which you discover the loss. 2010 e file   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. 2010 e file The fair market value of property immediately after a theft is considered zero, because you no longer have the property. 2010 e file   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. 2010 e file If you do not, you cannot deduct this loss as a casualty or theft loss. 2010 e file   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. 2010 e file Losses from personal use property. 2010 e file    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. 2010 e file You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. 2010 e file Losses from income-producing property. 2010 e file   These losses are not subject to the limitations that apply to personal use property. 2010 e file Use Section B of Form 4684 to figure your deduction for these losses. 2010 e file Job expenses and other miscellaneous deductions. 2010 e file   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. 2010 e file Generally, the allowable deductions must be related to effectively connected income. 2010 e file Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). 2010 e file   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). 2010 e file For more information on miscellaneous deductions, see the instructions for Form 1040NR. 2010 e file Travel expenses. 2010 e file   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. 2010 e file Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. 2010 e file You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. 2010 e file   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. 2010 e file You cannot deduct travel expenses for other members of your family or party. 2010 e file Deductible travel expenses. 2010 e file   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. 2010 e file , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. 2010 e file You generally can deduct only 50% of unreimbursed meal expenses. 2010 e file The standard meal allowance rates for high-cost areas are available at www. 2010 e file gsa. 2010 e file gov/perdiem. 2010 e file The rates for other areas are in Publication 463. 2010 e file   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). 2010 e file Expenses allocable to U. 2010 e file S. 2010 e file tax-exempt income. 2010 e file   You cannot deduct an expense, or part of an expense, that is allocable to U. 2010 e file S. 2010 e file tax-exempt income, including income exempt by tax treaty. 2010 e file Example. 2010 e file Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. 2010 e file S. 2010 e file company. 2010 e file During her stay in the United States, she received a salary of $8,000 from her Polish employer. 2010 e file She received no other U. 2010 e file S. 2010 e file source income. 2010 e file She spent $3,000 on travel expenses, of which $1,000 were for meals. 2010 e file None of these expenses were reimbursed. 2010 e file Under the tax treaty with Poland, $5,000 of her salary is exempt from U. 2010 e file S. 2010 e file income tax. 2010 e file In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). 2010 e file She must reduce the remaining $2,500 of travel expenses by 62. 2010 e file 5% ($1,563) because 62. 2010 e file 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. 2010 e file She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). 2010 e file She completes the remaining lines according to the instructions for Schedule A. 2010 e file More information. 2010 e file   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. 2010 e file Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. 2010 e file Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. 2010 e file S. 2010 e file citizens. 2010 e file The following items are some of the credits you may be able to claim. 2010 e file Foreign tax credit. 2010 e file   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. 2010 e file You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. 2010 e file To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. 2010 e file   For more information, get Publication 514, Foreign Tax Credit for Individuals. 2010 e file Child and dependent care credit. 2010 e file   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. 2010 e file Generally, you must be able to claim an exemption for your dependent. 2010 e file   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. 2010 e file Credit for the elderly or the disabled. 2010 e file   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. 2010 e file For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). 2010 e file Education credits. 2010 e file   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. 2010 e file There are two education credits: the American Opportunity Credit and the lifetime learning credit. 2010 e file You cannot claim these credits if you are married filing separately. 2010 e file Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. 2010 e file For more information, see Publication 970. 2010 e file Retirement savings contributions credit. 2010 e file   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. 2010 e file You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). 2010 e file Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. 2010 e file For more information, see Publication 590. 2010 e file Child tax credit. 2010 e file   You may be able to take this credit if you have a qualifying child. 2010 e file   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2010 e file 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). 2010 e file Is a U. 2010 e file S. 2010 e file citizen, a U. 2010 e file S. 2010 e file national, or a resident alien. 2010 e file Did not provide over half of his or her own support for 2013. 2010 e file Lived with you more than half of 2013. 2010 e file Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2010 e file Is claimed as a dependent on your return. 2010 e file An adopted child is always treated as your own child. 2010 e file An adopted child includes a child lawfully placed with you for legal adoption. 2010 e file   See your form instructions for additional details. 2010 e file Adoption credit. 2010 e file   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2010 e file This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2010 e file To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. 2010 e file Earned income credit. 2010 e file   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). 2010 e file If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. 2010 e file If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. 2010 e file If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. 2010 e file You cannot claim the earned income credit if your filing status is married filing separately. 2010 e file    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. 2010 e file You cannot claim the credit using an ITIN. 2010 e file If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. 2010 e file An example of a federally funded benefit is Medicaid. 2010 e file If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2010 e file S. 2010 e file citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2010 e file Other information. 2010 e file   There are other eligibility rules that are not discussed here. 2010 e file For more information, get Publication 596, Earned Income Credit. 2010 e file Nonresident Aliens You can claim some of the same credits that resident aliens can claim. 2010 e file You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. 2010 e file Credits Credits are allowed only if you receive effectively connected income. 2010 e file You may be able to claim some of the following credits. 2010 e file Foreign tax credit. 2010 e file   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. 2010 e file S. 2010 e file possession on that income. 2010 e file   If you do not have foreign source income effectively connected with a U. 2010 e file S. 2010 e file trade or business, you cannot claim credits against your U. 2010 e file S. 2010 e file tax for taxes paid or accrued to a foreign country or U. 2010 e file S. 2010 e file possession. 2010 e file   You cannot take any credit for taxes imposed by a foreign country or U. 2010 e file S. 2010 e file possession on your U. 2010 e file S. 2010 e file source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. 2010 e file   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. 2010 e file See Publication 514 for more information. 2010 e file Child and dependent care credit. 2010 e file   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. 2010 e file Generally, you must be able to claim an exemption for your dependent. 2010 e file   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2010 e file S. 2010 e file citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). 2010 e file   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. 2010 e file Earned income generally means wages, salaries, and professional fees for personal services performed. 2010 e file   For more information, get Publication 503. 2010 e file Education credits. 2010 e file   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 e file However, if you are married and choose to file a joint return with a U. 2010 e file S. 2010 e file citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. 2010 e file Retirement savings contributions credit. 2010 e file   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. 2010 e file 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. 2010 e file Use Form 8880 to figure the credit. 2010 e file For more information, see Publication 590. 2010 e file Child tax credit. 2010 e file   You may be able to take this credit if you have a qualifying child. 2010 e file   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2010 e file 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). 2010 e file Is a U. 2010 e file S. 2010 e file citizen, a U. 2010 e file S. 2010 e file national, or a resident alien. 2010 e file Did not provide over half of his or her own support for 2013. 2010 e file Lived with you more than half of 2013. 2010 e file Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2010 e file Is claimed as a dependent on your return. 2010 e file An adopted child is always treated as your own child. 2010 e file An adopted child includes a child lawfully placed with you for legal adoption. 2010 e file   See your form instructions for additional details. 2010 e file Adoption credit. 2010 e file   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2010 e file This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2010 e file To claim the adoption credit, file Form 8839 with your Form 1040NR. 2010 e file   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2010 e file S. 2010 e file 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). 2010 e file Credit for prior year minimum tax. 2010 e file   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. 2010 e file Earned income credit. 2010 e file   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. 2010 e file However, if you are married and choose to file a joint return with a U. 2010 e file S. 2010 e file citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. 2010 e file    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. 2010 e file You cannot claim the credit using an ITIN. 2010 e file If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. 2010 e file An example of a federally funded benefit is Medicaid. 2010 e file If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2010 e file S. 2010 e file citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2010 e file   See Publication 596 for more information on the credit. 2010 e file Tax Withheld You can claim the tax withheld during the year as a payment against your U. 2010 e file S. 2010 e file tax. 2010 e file You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. 2010 e file The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. 2010 e file Withholding from wages. 2010 e file   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. 2010 e file S. 2010 e file income tax liability for the same year. 2010 e file You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. 2010 e file Excess social security tax withheld. 2010 e file   If you have two or more employers, you may be able to claim a credit against your U. 2010 e file S. 2010 e file income tax liability for social security tax withheld in excess of the maximum required. 2010 e file See Social Security and Medicare Taxes in chapter 8 for more information. 2010 e file Additional Medicare Tax. 2010 e file   Your employer is responsible for withholding the 0. 2010 e file 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. 2010 e file If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. 2010 e file Tax paid on undistributed long-term capital gains. 2010 e file   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. 2010 e file You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. 2010 e file Tax withheld at the source. 2010 e file   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. 2010 e file Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. 2010 e file Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. 2010 e file Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. 2010 e file Tax withheld on partnership income. 2010 e file   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. 2010 e file The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2010 e file A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. 2010 e file In this case, the partnership will give you a statement on Form 1042-S. 2010 e file Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. 2010 e file Claiming tax withheld on your return. 2010 e file   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. 2010 e file The following table lists some of the more common information documents and shows where to find the amount of tax withheld. 2010 e file Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. 2010 e file You should file Form 1040 and report all income from sources both in and outside the United States. 2010 e file However, you can exclude the income discussed in the following paragraphs. 2010 e file For tax purposes other than reporting income, however, you will be treated as a nonresident alien. 2010 e file For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 2010 e file There are also limits on what deductions and credits are allowed. 2010 e file See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. 2010 e file Residents of Puerto Rico. 2010 e file   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). 2010 e file   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. 2010 e file You must also make your first payment of estimated tax by June 15. 2010 e file You cannot file a joint income tax return or make joint payments of estimated tax. 2010 e file However, if you are married to a U. 2010 e file S. 2010 e file citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 e file   If you earn wages subject to withholding, your U. 2010 e file S. 2010 e file income tax return is due by April 15. 2010 e file Your first payment of estimated tax is also due by April 15. 2010 e file For information on withholding and estimated tax, see chapter 8 . 2010 e file Residents of American Samoa. 2010 e file   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. 2010 e file S. 2010 e file government or any of its agencies). 2010 e file An employee of the American Samoan government is not considered an employee of the U. 2010 e file S. 2010 e file government or any of its agencies for purposes of the exclusion. 2010 e file For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. 2010 e file S. 2010 e file Possessions. 2010 e file Prev  Up  Next   Home   More Online Publications
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The 2010 E File

2010 e file Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2010 e file Tax questions. 2010 e file Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. 2010 e file irs. 2010 e file gov/pub550. 2010 e file What's New Net investment income tax (NIIT). 2010 e file  Beginning in 2013, you may be subject to the NIIT. 2010 e file The NIIT applies at a rate of 3. 2010 e file 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. 2010 e file See Net investment income tax (NIIT) , later. 2010 e file Maximum capital gain rates. 2010 e file  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 2010 e file See Capital Gain Tax Rates , later, for more information. 2010 e file Gift tax exclusion amount increased. 2010 e file  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. 2010 e file See Property Received as a Gift , later. 2010 e file Reminders Mutual fund distributions. 2010 e file  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. 2010 e file Foreign source income. 2010 e file  If you are a U. 2010 e file S. 2010 e file citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. 2010 e file S. 2010 e file law. 2010 e file This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. 2010 e file Employee stock options. 2010 e file  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. 2010 e file Photographs of missing children. 2010 e file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 e file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 e file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 e file Introduction This publication provides information on the tax treatment of investment income and expenses. 2010 e file It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. 2010 e file It explains what investment income is taxable and what investment expenses are deductible. 2010 e file It explains when and how to show these items on your tax return. 2010 e file It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. 2010 e file The glossary at the end of this publication defines many of the terms used. 2010 e file Investment income. 2010 e file   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 2010 e file Investment expenses. 2010 e file   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. 2010 e file Qualified retirement plans and IRAs. 2010 e file   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. 2010 e file The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. 2010 e file The tax rules that apply to retirement plan distributions are explained in the following publications. 2010 e file Publication 560, Retirement Plans for Small Business. 2010 e file Publication 571, Tax-Sheltered Annuity Plans. 2010 e file Publication 575, Pension and Annuity Income. 2010 e file Publication 590, Individual Retirement Arrangements (IRAs). 2010 e file Publication 721, Tax Guide to U. 2010 e file S. 2010 e file Civil Service Retirement Benefits. 2010 e file    Comments and suggestions. 2010 e file   We welcome your comments about this publication and your suggestions for future editions. 2010 e file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 e file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 e file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 e file   You can send your comments from www. 2010 e file irs. 2010 e file gov/formspubs/. 2010 e file Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 e file ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 e file Ordering forms and publications. 2010 e file   Visit www. 2010 e file irs. 2010 e file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 e file Internal Revenue Service 1201 N. 2010 e file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 e file   If you have a tax question, check the information available on IRS. 2010 e file gov or call 1-800-829-1040. 2010 e file We cannot answer tax 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