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2010 free tax software download 11. 2010 free tax software download   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 2010 free tax software download It explains the following topics. 2010 free tax software download How to figure whether your benefits are taxable. 2010 free tax software download How to use the social security benefits worksheet (with examples). 2010 free tax software download How to report your taxable benefits. 2010 free tax software download How to treat repayments that are more than the benefits you received during the year. 2010 free tax software download Social security benefits include monthly retirement, survivor, and disability benefits. 2010 free tax software download They do not include supplemental security income (SSI) payments, which are not taxable. 2010 free tax software download Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 2010 free tax software download They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 2010 free tax software download If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 2010 free tax software download These forms show the amounts received and repaid, and taxes withheld for the year. 2010 free tax software download You may receive more than one of these forms for the same year. 2010 free tax software download You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 2010 free tax software download See the Appendix at the end of Publication 915 for more information. 2010 free tax software download Note. 2010 free tax software download When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 2010 free tax software download What is not covered in this chapter. 2010 free tax software download   This chapter does not cover the tax rules for the following railroad retirement benefits. 2010 free tax software download Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 2010 free tax software download Tier 2 benefits. 2010 free tax software download Vested dual benefits. 2010 free tax software download Supplemental annuity benefits. 2010 free tax software download For information on these benefits, see Publication 575, Pension and Annuity Income. 2010 free tax software download   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 2010 free tax software download For information about these benefits, see Publication 519, U. 2010 free tax software download S. 2010 free tax software download Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 2010 free tax software download   This chapter also does not cover the tax rules for foreign social security benefits. 2010 free tax software download These benefits are taxable as annuities, unless they are exempt from U. 2010 free tax software download S. 2010 free tax software download tax or treated as a U. 2010 free tax software download S. 2010 free tax software download social security benefit under a tax treaty. 2010 free tax software download Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 2010 free tax software download When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 2010 free tax software download S. 2010 free tax software download savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 2010 free tax software download Children's benefits. 2010 free tax software download   The rules in this chapter apply to benefits received by children. 2010 free tax software download See Who is taxed , later. 2010 free tax software download Figuring total income. 2010 free tax software download   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 2010 free tax software download If the total is more than your base amount, part of your benefits may be taxable. 2010 free tax software download    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 2010 free tax software download Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 2010 free tax software download    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 2010 free tax software download If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 2010 free tax software download Base amount. 2010 free tax software download   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 2010 free tax software download Worksheet 11-1. 2010 free tax software download   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 2010 free tax software download This is a quick way to check whether some of your benefits may be taxable. 2010 free tax software download Worksheet 11-1. 2010 free tax software download A Quick Way To Check if Your Benefits May Be Taxable A. 2010 free tax software download Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2010 free tax software download Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2010 free tax software download (If you received more than one form, combine the amounts from box 5 and enter the total. 2010 free tax software download ) A. 2010 free tax software download   Note. 2010 free tax software download If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2010 free tax software download B. 2010 free tax software download Enter one-half of the amount on line A B. 2010 free tax software download   C. 2010 free tax software download Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2010 free tax software download   D. 2010 free tax software download Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2010 free tax software download   E. 2010 free tax software download Add lines B, C, and D E. 2010 free tax software download   Note. 2010 free tax software download Compare the amount on line E to your base amount for your filing status. 2010 free tax software download If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 2010 free tax software download If the amount on line E is more than your base amount, some of your benefits may be taxable. 2010 free tax software download You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 2010 free tax software download If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 2010 free tax software download Example. 2010 free tax software download You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 2010 free tax software download In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 2010 free tax software download Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 2010 free tax software download You also received a taxable pension of $22,800 and interest income of $500. 2010 free tax software download You did not have any tax-exempt interest income. 2010 free tax software download Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 2010 free tax software download Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 2010 free tax software download Filled-in Worksheet 11-1. 2010 free tax software download A Quick Way To Check if Your Benefits May Be Taxable A. 2010 free tax software download Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2010 free tax software download Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2010 free tax software download (If you received more than one form, combine the amounts from box 5 and enter the total. 2010 free tax software download ) A. 2010 free tax software download $11,000 Note. 2010 free tax software download If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2010 free tax software download B. 2010 free tax software download Enter one-half of the amount on line A B. 2010 free tax software download 5,500 C. 2010 free tax software download Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2010 free tax software download 23,300 D. 2010 free tax software download Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2010 free tax software download -0- E. 2010 free tax software download Add lines B, C, and D E. 2010 free tax software download $28,800 Note. 2010 free tax software download Compare the amount on line E to your base amount for your filing status. 2010 free tax software download If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 2010 free tax software download If the amount on line E is more than your base amount, some of your benefits may be taxable. 2010 free tax software download You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 2010 free tax software download If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 2010 free tax software download Who is taxed. 2010 free tax software download   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 2010 free tax software download For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 2010 free tax software download One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 2010 free tax software download Repayment of benefits. 2010 free tax software download   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 2010 free tax software download It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 2010 free tax software download If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 2010 free tax software download   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 2010 free tax software download Your repayments are shown in box 4. 2010 free tax software download The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 2010 free tax software download Use the amount in box 5 to figure whether any of your benefits are taxable. 2010 free tax software download Tax withholding and estimated tax. 2010 free tax software download   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 2010 free tax software download If you choose to do this, you must complete a Form W-4V. 2010 free tax software download   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 2010 free tax software download For details, see Publication 505 or the instructions for Form 1040-ES. 2010 free tax software download How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 2010 free tax software download You cannot use Form 1040EZ. 2010 free tax software download Reporting on Form 1040. 2010 free tax software download   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 2010 free tax software download If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 2010 free tax software download Reporting on Form 1040A. 2010 free tax software download   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 2010 free tax software download If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 2010 free tax software download Benefits not taxable. 2010 free tax software download   If you are filing Form 1040EZ, do not report any benefits on your tax return. 2010 free tax software download If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 2010 free tax software download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 free tax software download If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 free tax software download How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 2010 free tax software download Generally, the higher that total amount, the greater the taxable part of your benefits. 2010 free tax software download Maximum taxable part. 2010 free tax software download   Generally, up to 50% of your benefits will be taxable. 2010 free tax software download However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 2010 free tax software download The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 2010 free tax software download You are married filing separately and lived with your spouse at any time during 2013. 2010 free tax software download Which worksheet to use. 2010 free tax software download   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 2010 free tax software download You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 2010 free tax software download You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 2010 free tax software download In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 2010 free tax software download Situation (1) does not apply and you take an exclusion for interest from qualified U. 2010 free tax software download S. 2010 free tax software download savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 2010 free tax software download In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 2010 free tax software download You received a lump-sum payment for an earlier year. 2010 free tax software download In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 2010 free tax software download See Lump-sum election next. 2010 free tax software download Lump-sum election. 2010 free tax software download   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 2010 free tax software download    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 2010 free tax software download No part of the lump-sum death benefit is subject to tax. 2010 free tax software download   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 2010 free tax software download However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 2010 free tax software download You can elect this method if it lowers your taxable benefits. 2010 free tax software download Making the election. 2010 free tax software download   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 2010 free tax software download That discussion also explains how to make the election. 2010 free tax software download    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 2010 free tax software download Do not file an amended return for the earlier year. 2010 free tax software download Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 2010 free tax software download Example 1. 2010 free tax software download George White is single and files Form 1040 for 2013. 2010 free tax software download He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 2010 free tax software download The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 2010 free tax software download To figure his taxable benefits, George completes the worksheet shown here. 2010 free tax software download Filled-in Worksheet 1. 2010 free tax software download Figuring Your Taxable Benefits 1. 2010 free tax software download Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 free tax software download Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 2010 free tax software download Enter one-half of line 1 2,990 3. 2010 free tax software download Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 2010 free tax software download     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 2010 free tax software download Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 2010 free tax software download Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 2010 free tax software download Combine lines 2, 3, 4, and 5 31,980 7. 2010 free tax software download Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 free tax software download     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 2010 free tax software download Is the amount on line 7 less than the amount on line 6?     No. 2010 free tax software download None of your social security benefits are taxable. 2010 free tax software download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 free tax software download   Yes. 2010 free tax software download Subtract line 7 from line 6 31,980 9. 2010 free tax software download If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. 2010 free tax software download If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 free tax software download 85) and enter the result on line 17. 2010 free tax software download Then go to line 18. 2010 free tax software download   10. 2010 free tax software download Is the amount on line 9 less than the amount on line 8?     No. 2010 free tax software download None of your benefits are taxable. 2010 free tax software download Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 free tax software download If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 free tax software download     Yes. 2010 free tax software download Subtract line 9 from line 8 6,980 11. 2010 free tax software download Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. 2010 free tax software download Subtract line 11 from line 10. 2010 free tax software download If zero or less, enter -0- -0- 13. 2010 free tax software download Enter the smaller of line 10 or line 11 6,980 14. 2010 free tax software download Enter one-half of line 13 3,490 15. 2010 free tax software download Enter the smaller of line 2 or line 14 2,990 16. 2010 free tax software download Multiply line 12 by 85% (. 2010 free tax software download 85). 2010 free tax software download If line 12 is zero, enter -0- -0- 17. 2010 free tax software download Add lines 15 and 16 2,990 18. 2010 free tax software download Multiply line 1 by 85% (. 2010 free tax software download 85) 5,083 19. 2010 free tax software download Taxable benefits. 2010 free tax software download Enter the smaller of line 17 or line 18. 2010 free tax software download Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 2010 free tax software download On line 20a of his Form 1040, George enters his net benefits of $5,980. 2010 free tax software download On line 20b, he enters his taxable benefits of $2,990. 2010 free tax software download Example 2. 2010 free tax software download Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 2010 free tax software download Ray is retired and received a fully taxable pension of $15,500. 2010 free tax software download He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 2010 free tax software download Alice worked during the year and had wages of $14,000. 2010 free tax software download She made a deductible payment to her IRA account of $1,000. 2010 free tax software download Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 2010 free tax software download They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 2010 free tax software download They find none of Ray's social security benefits are taxable. 2010 free tax software download On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 2010 free tax software download Filled-in Worksheet 1. 2010 free tax software download Figuring Your Taxable Benefits 1. 2010 free tax software download Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 free tax software download Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 2010 free tax software download Enter one-half of line 1 2,800 3. 2010 free tax software download Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 2010 free tax software download     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 2010 free tax software download Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 2010 free tax software download Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 2010 free tax software download Combine lines 2, 3, 4, and 5 32,550 7. 2010 free tax software download Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 free tax software download     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 2010 free tax software download Is the amount on line 7 less than the amount on line 6?     No. 2010 free tax software download None of your social security benefits are taxable. 2010 free tax software download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 free tax software download   Yes. 2010 free tax software download Subtract line 7 from line 6 31,550 9. 2010 free tax software download If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 2010 free tax software download If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 free tax software download 85) and enter the result on line 17. 2010 free tax software download Then go to line 18. 2010 free tax software download   10. 2010 free tax software download Is the amount on line 9 less than the amount on line 8?     No. 2010 free tax software download None of your benefits are taxable. 2010 free tax software download Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 free tax software download If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 free tax software download     Yes. 2010 free tax software download Subtract line 9 from line 8   11. 2010 free tax software download Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. 2010 free tax software download Subtract line 11 from line 10. 2010 free tax software download If zero or less, enter -0-   13. 2010 free tax software download Enter the smaller of line 10 or line 11   14. 2010 free tax software download Enter one-half of line 13   15. 2010 free tax software download Enter the smaller of line 2 or line 14   16. 2010 free tax software download Multiply line 12 by 85% (. 2010 free tax software download 85). 2010 free tax software download If line 12 is zero, enter -0-   17. 2010 free tax software download Add lines 15 and 16   18. 2010 free tax software download Multiply line 1 by 85% (. 2010 free tax software download 85)   19. 2010 free tax software download Taxable benefits. 2010 free tax software download Enter the smaller of line 17 or line 18. 2010 free tax software download Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 2010 free tax software download Joe and Betty Johnson file a joint return on Form 1040 for 2013. 2010 free tax software download Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 2010 free tax software download Joe's Form RRB-1099 shows $10,000 in box 5. 2010 free tax software download Betty is a retired government worker and receives a fully taxable pension of $38,000. 2010 free tax software download They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 2010 free tax software download S. 2010 free tax software download savings bond. 2010 free tax software download The savings bond interest qualified for the exclusion. 2010 free tax software download They figure their taxable benefits by completing Worksheet 1. 2010 free tax software download Because they have qualified U. 2010 free tax software download S. 2010 free tax software download savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 2010 free tax software download On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 2010 free tax software download Filled-in Worksheet 1. 2010 free tax software download Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2010 free tax software download • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2010 free tax software download None of your benefits are taxable for 2013. 2010 free tax software download For more information, see Repayments More Than Gross Benefits. 2010 free tax software download • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2010 free tax software download S. 2010 free tax software download Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2010 free tax software download Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2010 free tax software download 1. 2010 free tax software download Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2010 free tax software download Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 2010 free tax software download Enter one-half of line 1 5,000 3. 2010 free tax software download Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 2010 free tax software download     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 2010 free tax software download Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 2010 free tax software download Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 2010 free tax software download Combine lines 2, 3, 4, and 5 45,500 7. 2010 free tax software download Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2010 free tax software download     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 2010 free tax software download Is the amount on line 7 less than the amount on line 6?     No. 2010 free tax software download None of your social security benefits are taxable. 2010 free tax software download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2010 free tax software download   Yes. 2010 free tax software download Subtract line 7 from line 6 45,500 9. 2010 free tax software download If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 2010 free tax software download If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2010 free tax software download 85) and enter the result on line 17. 2010 free tax software download Then go to line 18. 2010 free tax software download   10. 2010 free tax software download Is the amount on line 9 less than the amount on line 8?     No. 2010 free tax software download None of your benefits are taxable. 2010 free tax software download Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2010 free tax software download If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2010 free tax software download     Yes. 2010 free tax software download Subtract line 9 from line 8 13,500 11. 2010 free tax software download Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. 2010 free tax software download Subtract line 11 from line 10. 2010 free tax software download If zero or less, enter -0- 1,500 13. 2010 free tax software download Enter the smaller of line 10 or line 11 12,000 14. 2010 free tax software download Enter one-half of line 13 6,000 15. 2010 free tax software download Enter the smaller of line 2 or line 14 5,000 16. 2010 free tax software download Multiply line 12 by 85% (. 2010 free tax software download 85). 2010 free tax software download If line 12 is zero, enter -0- 1,275 17. 2010 free tax software download Add lines 15 and 16 6,275 18. 2010 free tax software download Multiply line 1 by 85% (. 2010 free tax software download 85) 8,500 19. 2010 free tax software download Taxable benefits. 2010 free tax software download Enter the smaller of line 17 or line 18. 2010 free tax software download Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 2010 free tax software download Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 2010 free tax software download Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 2010 free tax software download Disability payments. 2010 free tax software download   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 2010 free tax software download If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 2010 free tax software download If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 2010 free tax software download Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 2010 free tax software download Legal expenses. 2010 free tax software download   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 2010 free tax software download   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2010 free tax software download Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 2010 free tax software download If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 2010 free tax software download Do not use a worksheet in this case. 2010 free tax software download If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 2010 free tax software download If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 2010 free tax software download Joint return. 2010 free tax software download   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 2010 free tax software download You do this to get your net benefits when figuring if your combined benefits are taxable. 2010 free tax software download Example. 2010 free tax software download John and Mary file a joint return for 2013. 2010 free tax software download John received Form SSA-1099 showing $3,000 in box 5. 2010 free tax software download Mary also received Form SSA-1099 and the amount in box 5 was ($500). 2010 free tax software download John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 2010 free tax software download Repayment of benefits received in an earlier year. 2010 free tax software download   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 2010 free tax software download Deduction $3,000 or less. 2010 free tax software download   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 2010 free tax software download Claim it on Schedule A (Form 1040), line 23. 2010 free tax software download Deduction more than $3,000. 2010 free tax software download    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 2010 free tax software download Figure your tax for 2013 in the following steps. 2010 free tax software download Figure the tax without the itemized deduction included on Schedule A, line 28. 2010 free tax software download For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 2010 free tax software download Then refigure the tax for that year. 2010 free tax software download Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 2010 free tax software download Subtract the result in (c) from the result in (a). 2010 free tax software download Compare the tax figured in methods (1) and (2). 2010 free tax software download Your tax for 2013 is the smaller of the two amounts. 2010 free tax software download If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 2010 free tax software download If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 2010 free tax software download Check box d and enter “I. 2010 free tax software download R. 2010 free tax software download C. 2010 free tax software download 1341” in the space next to that box. 2010 free tax software download If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 2010 free tax software download Prev  Up  Next   Home   More Online Publications
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2010 free tax software download 3. 2010 free tax software download   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. 2010 free tax software download Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 2010 free tax software download An exclusion from gross income is generally income you receive that is not included in your U. 2010 free tax software download S. 2010 free tax software download income and is not subject to U. 2010 free tax software download S. 2010 free tax software download tax. 2010 free tax software download This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 2010 free tax software download Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. 2010 free tax software download Useful Items - You may want to see: Publication 54 Tax Guide for U. 2010 free tax software download S. 2010 free tax software download Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 2010 free tax software download Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 2010 free tax software download Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. 2010 free tax software download The exclusion is $97,600 in 2013. 2010 free tax software download In addition, you may be able to exclude or deduct certain foreign housing amounts. 2010 free tax software download You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. 2010 free tax software download For more information, see Publication 54. 2010 free tax software download Foreign country. 2010 free tax software download    A foreign country is any territory under the sovereignty of a government other than that of the United States. 2010 free tax software download   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 2010 free tax software download It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 2010 free tax software download   The term “foreign country” does not include U. 2010 free tax software download S. 2010 free tax software download possessions or territories. 2010 free tax software download It does not include the Antarctic region. 2010 free tax software download Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 2010 free tax software download Interest Income Interest income that is not connected with a U. 2010 free tax software download S. 2010 free tax software download trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. 2010 free tax software download State and local government obligations. 2010 free tax software download   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 2010 free tax software download S. 2010 free tax software download possession, generally is not included in income. 2010 free tax software download However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 2010 free tax software download Portfolio interest. 2010 free tax software download   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 2010 free tax software download To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 2010 free tax software download Note. 2010 free tax software download For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 2010 free tax software download Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 2010 free tax software download Obligations in registered form. 2010 free tax software download   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. 2010 free tax software download   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. 2010 free tax software download   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. 2010 free tax software download For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 2010 free tax software download Obligations not in registered form. 2010 free tax software download    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. 2010 free tax software download A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. 2010 free tax software download   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 2010 free tax software download In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 2010 free tax software download Interest that does not qualify as portfolio interest. 2010 free tax software download   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 2010 free tax software download You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 2010 free tax software download Contingent interest. 2010 free tax software download   Portfolio interest does not include contingent interest. 2010 free tax software download Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. 2010 free tax software download For exceptions, see Internal Revenue Code section 871(h)(4)(C). 2010 free tax software download Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 2010 free tax software download Related persons. 2010 free tax software download   Related persons include the following. 2010 free tax software download Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 2010 free tax software download ), and lineal descendants (children, grandchildren, etc. 2010 free tax software download ). 2010 free tax software download Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 2010 free tax software download Certain corporations, partnerships, and other entities. 2010 free tax software download For details, see Nondeductible Loss in chapter 2 of Publication 544. 2010 free tax software download Exception for existing debt. 2010 free tax software download   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. 2010 free tax software download Dividend Income The following dividend income is exempt from the 30% tax. 2010 free tax software download Certain dividends paid by foreign corporations. 2010 free tax software download   There is no 30% tax on U. 2010 free tax software download S. 2010 free tax software download source dividends you receive from a foreign corporation. 2010 free tax software download See Second exception under Dividends in chapter 2 for how to figure the amount of U. 2010 free tax software download S. 2010 free tax software download source dividends. 2010 free tax software download Certain interest-related dividends. 2010 free tax software download   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. 2010 free tax software download The mutual fund will designate in writing which dividends are interest-related dividends. 2010 free tax software download Certain short-term capital gain dividends. 2010 free tax software download   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. 2010 free tax software download The mutual fund will designate in writing which dividends are short-term capital gain dividends. 2010 free tax software download This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. 2010 free tax software download Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 2010 free tax software download S. 2010 free tax software download source income may be exempt from U. 2010 free tax software download S. 2010 free tax software download tax, but only if you meet one of the situations discussed next. 2010 free tax software download Employees of foreign persons, organizations, or offices. 2010 free tax software download   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 2010 free tax software download S. 2010 free tax software download sources and is tax exempt if you meet all three of the following conditions. 2010 free tax software download You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. 2010 free tax software download S. 2010 free tax software download corporation, a U. 2010 free tax software download S. 2010 free tax software download partnership, or a U. 2010 free tax software download S. 2010 free tax software download citizen or resident. 2010 free tax software download You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. 2010 free tax software download Your pay for these services is not more than $3,000. 2010 free tax software download If you do not meet all three conditions, your income from personal services performed in the United States is U. 2010 free tax software download S. 2010 free tax software download source income and is taxed according to the rules in chapter 4. 2010 free tax software download   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. 2010 free tax software download To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. 2010 free tax software download If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 2010 free tax software download   A day means a calendar day during any part of which you are physically present in the United States. 2010 free tax software download Example 1. 2010 free tax software download During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 2010 free tax software download S. 2010 free tax software download partnership. 2010 free tax software download Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. 2010 free tax software download That office paid him a total gross salary of $2,800 for those services. 2010 free tax software download During 2013, he was not engaged in a trade or business in the United States. 2010 free tax software download The salary is not considered U. 2010 free tax software download S. 2010 free tax software download source income and is exempt from U. 2010 free tax software download S. 2010 free tax software download tax. 2010 free tax software download Example 2. 2010 free tax software download The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. 2010 free tax software download He received $2,875 in 2013, and $1,625 in 2014. 2010 free tax software download During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. 2010 free tax software download Henry's salary is U. 2010 free tax software download S. 2010 free tax software download source income and is taxed under the rules in chapter 4. 2010 free tax software download Crew members. 2010 free tax software download   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. 2010 free tax software download S. 2010 free tax software download possession is not U. 2010 free tax software download S. 2010 free tax software download source income and is exempt from U. 2010 free tax software download S. 2010 free tax software download tax. 2010 free tax software download This exemption does not apply to compensation for services performed on foreign aircraft. 2010 free tax software download Students and exchange visitors. 2010 free tax software download   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. 2010 free tax software download   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. 2010 free tax software download It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 2010 free tax software download   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. 2010 free tax software download Foreign employer. 2010 free tax software download   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. 2010 free tax software download S. 2010 free tax software download possession by a U. 2010 free tax software download S. 2010 free tax software download corporation, a U. 2010 free tax software download S. 2010 free tax software download partnership, or an individual who is a U. 2010 free tax software download S. 2010 free tax software download citizen or resident. 2010 free tax software download   The term “foreign employer” does not include a foreign government. 2010 free tax software download Pay from a foreign government that is exempt from U. 2010 free tax software download S. 2010 free tax software download income tax is discussed in chapter 10. 2010 free tax software download Income from certain annuities. 2010 free tax software download   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 2010 free tax software download S. 2010 free tax software download income tax if you meet both of the following conditions. 2010 free tax software download You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . 2010 free tax software download At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. 2010 free tax software download S. 2010 free tax software download citizens or residents. 2010 free tax software download   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. 2010 free tax software download S. 2010 free tax software download citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 2010 free tax software download   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 2010 free tax software download Income affected by treaties. 2010 free tax software download   Income of any kind that is exempt from U. 2010 free tax software download S. 2010 free tax software download tax under a treaty to which the United States is a party is excluded from your gross income. 2010 free tax software download Income on which the tax is only limited by treaty, however, is included in gross income. 2010 free tax software download See chapter 9. 2010 free tax software download Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. 2010 free tax software download Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. 2010 free tax software download If you are married and file a joint return, you may be able to exclude up to $500,000. 2010 free tax software download For information on the requirements for this exclusion, see Publication 523. 2010 free tax software download This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 2010 free tax software download Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. 2010 free tax software download The rules discussed here apply to both resident and nonresident aliens. 2010 free tax software download If a nonresident alien receives a grant that is not from U. 2010 free tax software download S. 2010 free tax software download sources, it is not subject to U. 2010 free tax software download S. 2010 free tax software download tax. 2010 free tax software download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 2010 free tax software download S. 2010 free tax software download sources. 2010 free tax software download A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. 2010 free tax software download Candidate for a degree. 2010 free tax software download   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 2010 free tax software download Eligible educational institution. 2010 free tax software download   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2010 free tax software download Qualified education expenses. 2010 free tax software download   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2010 free tax software download These items must be required of all students in your course of instruction. 2010 free tax software download However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 2010 free tax software download Expenses that do not qualify. 2010 free tax software download   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2010 free tax software download This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 2010 free tax software download Scholarship or fellowship amounts used to pay these costs are taxable. 2010 free tax software download Amounts used to pay expenses that do not qualify. 2010 free tax software download   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. 2010 free tax software download Payment for services. 2010 free tax software download   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. 2010 free tax software download This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 2010 free tax software download Example. 2010 free tax software download On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 2010 free tax software download As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 2010 free tax software download Of the $2,500 scholarship, $1,000 represents payment for her services. 2010 free tax software download Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 2010 free tax software download Prev  Up  Next   Home   More Online Publications