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2011 Form 10402011 form 1040 Publication 570 - Introductory Material Table of Contents Future developments. 2011 form 1040 What's New Reminders IntroductionOrdering forms and publications. 2011 form 1040 Tax questions. 2011 form 1040 Useful Items - You may want to see: Future developments. 2011 form 1040 For information about any additional changes to the 2013 tax law affecting Pub. 2011 form 1040 570, please go to www. 2011 form 1040 irs. 2011 form 1040 gov/pub570. 2011 form 1040 What's New Maximum income subject to social security tax. 2011 form 1040 . 2011 form 1040 For 2013, the maximum amount of self-employment income subject to social security is $113,700. 2011 form 1040 Optional methods to figure net earnings. 2011 form 1040 . 2011 form 1040 For 2013, the maximum income for using the optional methods is $4,640. 2011 form 1040 Additional Medicare Tax. 2011 form 1040 Beginning in 2013, you may be required to pay Additional Medicare Tax. 2011 form 1040 Also, you may need to report Additional Medicare Tax withheld by your employer. 2011 form 1040 For more information, see Additional Medicare Tax under Special Rules for Completing Your U. 2011 form 1040 S. 2011 form 1040 Tax Return in chapter 4. 2011 form 1040 Net Investment Income Tax. 2011 form 1040 Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 2011 form 1040 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. 2011 form 1040 Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 2011 form 1040 Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. 2011 form 1040 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2011 form 1040 For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. 2011 form 1040 Reminders Individual taxpayer identification numbers (ITINs) for aliens. 2011 form 1040 If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. 2011 form 1040 For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. 2011 form 1040 Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). 2011 form 1040 If you already have an ITIN, enter it wherever your SSN is requested on your tax return. 2011 form 1040 Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. 2011 form 1040 The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. 2011 form 1040 Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. 2011 form 1040 Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. 2011 form 1040 irs. 2011 form 1040 gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. 2011 form 1040 An ITIN is for tax use only. 2011 form 1040 It does not entitle you to social security benefits or change your employment or immigration status under U. 2011 form 1040 S. 2011 form 1040 law. 2011 form 1040 Electronic filing. 2011 form 1040 . 2011 form 1040 You can e-file Form 1040-SS. 2011 form 1040 For general information about electronic filing, visit www. 2011 form 1040 irs. 2011 form 1040 gov/efile. 2011 form 1040 Earned income credit (EIC). 2011 form 1040 Generally, if you are a bona fide resident of a U. 2011 form 1040 S. 2011 form 1040 possession, you cannot claim the EIC on your U. 2011 form 1040 S. 2011 form 1040 tax return. 2011 form 1040 However, certain U. 2011 form 1040 S. 2011 form 1040 possessions may allow bona fide residents to claim the EIC on their possession tax return. 2011 form 1040 To claim the EIC on your U. 2011 form 1040 S. 2011 form 1040 tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. 2011 form 1040 If you have a child, the child must have lived with you in the United States for more than half the year. 2011 form 1040 For this purpose, the United States includes only the 50 states and the District of Columbia. 2011 form 1040 Special rules apply to military personnel stationed outside the United States. 2011 form 1040 For more information on this credit, see Publication 596, Earned Income Credit. 2011 form 1040 Form 8938, Statement of Specified Foreign Financial Assets. 2011 form 1040 If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. 2011 form 1040 S. 2011 form 1040 income tax return with the IRS. 2011 form 1040 If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. 2011 form 1040 See Bona fide resident of a U. 2011 form 1040 S. 2011 form 1040 possession, in the Instructions for Form 8938 for more details. 2011 form 1040 For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. 2011 form 1040 irs. 2011 form 1040 gov/businesses/corporations/article/0,,id=236667,00. 2011 form 1040 html. 2011 form 1040 If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. 2011 form 1040 Change of address. 2011 form 1040 If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. 2011 form 1040 S. 2011 form 1040 possession tax administration, if appropriate. 2011 form 1040 Mail Form 8822 to the Internal Revenue Service Center or U. 2011 form 1040 S. 2011 form 1040 possession tax administration for your old address (addresses for the Service Centers are on the back of the form). 2011 form 1040 If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. 2011 form 1040 Photographs of missing children. 2011 form 1040 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 form 1040 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. 2011 form 1040 Introduction This publication discusses how to treat income received from the following U. 2011 form 1040 S. 2011 form 1040 possessions on your tax return(s). 2011 form 1040 American Samoa. 2011 form 1040 The Commonwealth of Puerto Rico (Puerto Rico). 2011 form 1040 The Commonwealth of the Northern Mariana Islands (CNMI). 2011 form 1040 Guam. 2011 form 1040 The U. 2011 form 1040 S. 2011 form 1040 Virgin Islands (USVI). 2011 form 1040 Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. 2011 form 1040 Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. 2011 form 1040 Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. 2011 form 1040 Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. 2011 form 1040 You may have to file a U. 2011 form 1040 S. 2011 form 1040 tax return only, a possession tax return only, or both returns. 2011 form 1040 This generally depends on whether you are a bona fide resident of the possession. 2011 form 1040 In some cases, you may have to file a U. 2011 form 1040 S. 2011 form 1040 return, but will be able to exclude income earned in a possession from U. 2011 form 1040 S. 2011 form 1040 tax. 2011 form 1040 You can find illustrated examples of some of the additional forms required in chapter 5. 2011 form 1040 If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. 2011 form 1040 S. 2011 form 1040 income tax return, the information in chapter 4 will tell you how to file your U. 2011 form 1040 S. 2011 form 1040 tax return. 2011 form 1040 This information also applies if you have income from U. 2011 form 1040 S. 2011 form 1040 insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. 2011 form 1040 These other U. 2011 form 1040 S. 2011 form 1040 insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. 2011 form 1040 If you need information on U. 2011 form 1040 S. 2011 form 1040 taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. 2011 form 1040 S. 2011 form 1040 possession, write to the tax department of that possession. 2011 form 1040 Their addresses are provided in chapter 3 under the individual headings for each possession. 2011 form 1040 Comments and suggestions. 2011 form 1040 We welcome your comments about this publication and your suggestions for future editions. 2011 form 1040 You can send us comments from www. 2011 form 1040 irs. 2011 form 1040 gov/formspubs/. 2011 form 1040 Click on “More Information”and then on “Comment on Tax Forms and Publications. 2011 form 1040 ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 2011 form 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2011 form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 form 1040 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. 2011 form 1040 Ordering forms and publications. 2011 form 1040 Visit www. 2011 form 1040 irs. 2011 form 1040 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. 2011 form 1040 Internal Revenue Service 1201 N. 2011 form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 form 1040 If you have a tax question, check the information available on IRS. 2011 form 1040 gov or call 1-800-829-1040. 2011 form 1040 We cannot answer tax questions sent to either of the above addresses. 2011 form 1040 You can get the necessary possession tax forms at the tax office for the appropriate possession. 2011 form 1040 The office addresses are given in chapter 3. 2011 form 1040 Useful Items - You may want to see: Publication 54 Tax Guide for U. 2011 form 1040 S. 2011 form 1040 Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. 2011 form 1040 S. 2011 form 1040 Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. 2011 form 1040 S. 2011 form 1040 Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. 2011 form 1040 S. 2011 form 1040 Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. 2011 form 1040 S. 2011 form 1040 Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. 2011 form 1040 S. 2011 form 1040 Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev Up Next Home 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