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2012 Federal Tax Amendment

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2012 Federal Tax Amendment

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The 2012 Federal Tax Amendment

2012 federal tax amendment Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. 2012 federal tax amendment , Students, teachers, and researchers. 2012 federal tax amendment A Accuracy-related penalties, Accuracy-related penalty. 2012 federal tax amendment Additional Medicare Tax, Additional Medicare Tax. 2012 federal tax amendment , Additional Medicare Tax. 2012 federal tax amendment Adoption credit Dual-status alien, Adoption credit. 2012 federal tax amendment Nonresident alien, Adoption credit. 2012 federal tax amendment Resident alien, Adoption credit. 2012 federal tax amendment Agricultural workers, Agricultural workers. 2012 federal tax amendment , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 2012 federal tax amendment Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2012 federal tax amendment S. 2012 federal tax amendment possessions. 2012 federal tax amendment , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. 2012 federal tax amendment Source rule, Pensions and Annuities Asset-use test, Asset-use test. 2012 federal tax amendment Assistance (see Tax help) Athletes, professional, Professional athletes. 2012 federal tax amendment Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. 2012 federal tax amendment Beneficiary of estate or trust, Beneficiary of an estate or trust. 2012 federal tax amendment Business expenses, ordinary and necessary, Ordinary and necessary business expenses. 2012 federal tax amendment Business operations, Business operations. 2012 federal tax amendment Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. 2012 federal tax amendment S. 2012 federal tax amendment , Trade or Business in the United States Business-activities test, Business-activities test. 2012 federal tax amendment C Canada Commuters, Regular commuters from Canada or Mexico. 2012 federal tax amendment Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2012 federal tax amendment Residents of, Residents of Mexico or Canada or U. 2012 federal tax amendment S. 2012 federal tax amendment nationals. 2012 federal tax amendment Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2012 federal tax amendment Withholding tax, U. 2012 federal tax amendment S. 2012 federal tax amendment nationals or residents of Canada, Mexico, or South Korea. 2012 federal tax amendment Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. 2012 federal tax amendment Central withholding agreements, Central withholding agreements. 2012 federal tax amendment Charitable contributions, Charitable contributions. 2012 federal tax amendment Child and dependent care credit Dual-status alien, Child and dependent care credit. 2012 federal tax amendment Nonresident alien, Child and dependent care credit. 2012 federal tax amendment Resident alien, Child and dependent care credit. 2012 federal tax amendment Child tax credit Resident alien, Child tax credit. 2012 federal tax amendment , Child tax credit. 2012 federal tax amendment , Child tax credit. 2012 federal tax amendment Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. 2012 federal tax amendment Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. 2012 federal tax amendment Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. 2012 federal tax amendment Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. 2012 federal tax amendment Resident alien, Credit for the elderly or the disabled. 2012 federal tax amendment Credits against tax Child and dependent care credit, Child and dependent care credit. 2012 federal tax amendment , Child and dependent care credit. 2012 federal tax amendment Child tax credit, Child tax credit. 2012 federal tax amendment , Child tax credit. 2012 federal tax amendment , Child tax credit. 2012 federal tax amendment Credit for the elderly or the disabled, 6) Tax credits. 2012 federal tax amendment Dual-status alien, Credits Earned income credit, Earned income credit. 2012 federal tax amendment , 6) Tax credits. 2012 federal tax amendment Education credits, Education credits. 2012 federal tax amendment , Education credits. 2012 federal tax amendment , 6) Tax credits. 2012 federal tax amendment Excess social security tax withheld, Excess social security tax withheld. 2012 federal tax amendment Foreign tax credit, Foreign tax credit. 2012 federal tax amendment , Foreign tax credit. 2012 federal tax amendment Hope credit, Education credits. 2012 federal tax amendment , Education credits. 2012 federal tax amendment Lifetime learning credit, Education credits. 2012 federal tax amendment , Education credits. 2012 federal tax amendment Retirement savings contributions, Retirement savings contributions credit. 2012 federal tax amendment , Retirement savings contributions credit. 2012 federal tax amendment , Retirement savings contributions credit. 2012 federal tax amendment Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2012 federal tax amendment Tax withheld at source, Tax withheld at the source. 2012 federal tax amendment Tax withheld on partnership income, Tax withheld on partnership income. 2012 federal tax amendment Withholding from wages, Withholding from wages. 2012 federal tax amendment Crew members Alien status, Crew members. 2012 federal tax amendment Compensation, Crew members. 2012 federal tax amendment Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. 2012 federal tax amendment Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. 2012 federal tax amendment Depreciable property, Depreciable property. 2012 federal tax amendment Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. 2012 federal tax amendment Dividends, U. 2012 federal tax amendment S. 2012 federal tax amendment source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. 2012 federal tax amendment Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. 2012 federal tax amendment Earned income credit, 6) Tax credits. 2012 federal tax amendment Education credit, 6) Tax credits. 2012 federal tax amendment Exemptions, 2) Exemptions. 2012 federal tax amendment Foreign tax credit, Foreign tax credit. 2012 federal tax amendment Forms to file, Forms To File Head of household. 2012 federal tax amendment , 3) Head of household. 2012 federal tax amendment Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. 2012 federal tax amendment Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. 2012 federal tax amendment Tax rates, 5) Tax rates. 2012 federal tax amendment When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. 2012 federal tax amendment Nonresident alien, Earned income credit. 2012 federal tax amendment Resident alien, Earned income credit. 2012 federal tax amendment Education credits Dual-status alien, 6) Tax credits. 2012 federal tax amendment Nonresident alien, Education credits. 2012 federal tax amendment Resident alien, Education credits. 2012 federal tax amendment Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. 2012 federal tax amendment Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. 2012 federal tax amendment Employees of international organizations, Employees of international organizations. 2012 federal tax amendment Employees, household, Household employees. 2012 federal tax amendment Employees, withholding exemption under tax treaty, Employees and independent contractors. 2012 federal tax amendment Employer identification number, Employer identification number (EIN). 2012 federal tax amendment Estate, beneficiary, Beneficiary of an estate or trust. 2012 federal tax amendment Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. 2012 federal tax amendment Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. 2012 federal tax amendment Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. 2012 federal tax amendment Compensation from a foreign employer, Students and exchange visitors. 2012 federal tax amendment Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. 2012 federal tax amendment Treaty income, Income affected by treaties. 2012 federal tax amendment , Treaty Income Exempt individual, Exempt individual. 2012 federal tax amendment Exemption from withholding Employees, Employees and independent contractors. 2012 federal tax amendment Independent contractors, Employees and independent contractors. 2012 federal tax amendment Students, teachers, and researchers, Students, teachers, and researchers. 2012 federal tax amendment Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. 2012 federal tax amendment Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. 2012 federal tax amendment S. 2012 federal tax amendment nationals. 2012 federal tax amendment Residents of South Korea, Residents of South Korea. 2012 federal tax amendment U. 2012 federal tax amendment S. 2012 federal tax amendment nationals, Residents of Mexico or Canada or U. 2012 federal tax amendment S. 2012 federal tax amendment nationals. 2012 federal tax amendment Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2012 federal tax amendment Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. 2012 federal tax amendment Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2012 federal tax amendment Nonresident alien, Figuring Your Tax U. 2012 federal tax amendment S. 2012 federal tax amendment Virgin Islands, Aliens from the U. 2012 federal tax amendment S. 2012 federal tax amendment Virgin Islands. 2012 federal tax amendment Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. 2012 federal tax amendment Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. 2012 federal tax amendment , Foreign employer. 2012 federal tax amendment Foreign government employees Alien status, Foreign government-related individuals. 2012 federal tax amendment Exempt from U. 2012 federal tax amendment S. 2012 federal tax amendment tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. 2012 federal tax amendment S. 2012 federal tax amendment tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. 2012 federal tax amendment Foreign tax credit Dual-status alien, Foreign tax credit. 2012 federal tax amendment Nonresident alien, Foreign tax credit. 2012 federal tax amendment Resident alien, Foreign tax credit. 2012 federal tax amendment Forms, Form 8843. 2012 federal tax amendment 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. 2012 federal tax amendment , Foreign tax credit. 2012 federal tax amendment , Foreign tax credit. 2012 federal tax amendment 2063, Form 2063 2106, Deductible travel expenses. 2012 federal tax amendment 2210, Penalty for failure to pay estimated income tax. 2012 federal tax amendment 3903, Moving expenses. 2012 federal tax amendment 4563, Residents of American Samoa. 2012 federal tax amendment 4790 (see FinCEN 105) 6251, Alternative minimum tax. 2012 federal tax amendment 8233, Employees and independent contractors. 2012 federal tax amendment 8275, Disclosure statement. 2012 federal tax amendment 8288, Credit for tax withheld. 2012 federal tax amendment 8288-A, Credit for tax withheld. 2012 federal tax amendment 8288-B, Withholding certificates. 2012 federal tax amendment 8801, Credit for prior year minimum tax. 2012 federal tax amendment 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. 2012 federal tax amendment 8843, Form 8843. 2012 federal tax amendment 8854, Reporting requirements. 2012 federal tax amendment FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. 2012 federal tax amendment W-7, Individual taxpayer identification number (ITIN). 2012 federal tax amendment W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. 2012 federal tax amendment G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. 2012 federal tax amendment Resident alien, Head of household. 2012 federal tax amendment Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. 2012 federal tax amendment I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2012 federal tax amendment Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. 2012 federal tax amendment Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. 2012 federal tax amendment S. 2012 federal tax amendment sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. 2012 federal tax amendment Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. 2012 federal tax amendment Exemptions for spouse and dependents, Students and business apprentices from India. 2012 federal tax amendment Standard deduction, Students and business apprentices from India. 2012 federal tax amendment Withholding allowances, Students and business apprentices from India. 2012 federal tax amendment Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2012 federal tax amendment Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2012 federal tax amendment Intangible property, Intangible property. 2012 federal tax amendment Interest Portfolio, Portfolio interest. 2012 federal tax amendment , Interest that does not qualify as portfolio interest. 2012 federal tax amendment Interest income Contingent, Contingent interest. 2012 federal tax amendment Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. 2012 federal tax amendment Exempt from U. 2012 federal tax amendment S. 2012 federal tax amendment tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. 2012 federal tax amendment Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. 2012 federal tax amendment K Korea, South Exemptions, Residents of South Korea. 2012 federal tax amendment , Exemptions Married filing separately, Married nonresident alien. 2012 federal tax amendment Qualifying widow filing status, Qualifying widow(er). 2012 federal tax amendment Withholding tax, U. 2012 federal tax amendment S. 2012 federal tax amendment nationals or residents of Canada, Mexico, or South Korea. 2012 federal tax amendment L Last year of residency, Last Year of Residency Long-term U. 2012 federal tax amendment S. 2012 federal tax amendment resident Defined, Long-term resident defined. 2012 federal tax amendment Expatriation tax, Long-term resident defined. 2012 federal tax amendment Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. 2012 federal tax amendment Of nonresident aliens, Losses. 2012 federal tax amendment Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. 2012 federal tax amendment Resident alien, Married filing jointly. 2012 federal tax amendment Medical condition, Medical condition. 2012 federal tax amendment Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. 2012 federal tax amendment Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2012 federal tax amendment Residents of, Residents of Mexico or Canada or U. 2012 federal tax amendment S. 2012 federal tax amendment nationals. 2012 federal tax amendment Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2012 federal tax amendment Withholding tax, U. 2012 federal tax amendment S. 2012 federal tax amendment nationals or residents of Canada, Mexico, or South Korea. 2012 federal tax amendment Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2012 federal tax amendment Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. 2012 federal tax amendment Multi-level marketing, Multi-level marketing. 2012 federal tax amendment , Multi-level marketing. 2012 federal tax amendment Municipal bonds, State and local government obligations. 2012 federal tax amendment N National of the United States, Qualifying widow(er). 2012 federal tax amendment , 5) Tax rates. 2012 federal tax amendment , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. 2012 federal tax amendment Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. 2012 federal tax amendment Business expenses, Ordinary and necessary business expenses. 2012 federal tax amendment Casualty and theft losses, Casualty and theft losses. 2012 federal tax amendment Charitable contributions, Charitable contributions. 2012 federal tax amendment Child care credit, Child and dependent care credit. 2012 federal tax amendment Credit for excess social security tax withheld, Excess social security tax withheld. 2012 federal tax amendment Credit for income tax withheld, Withholding from wages. 2012 federal tax amendment Credit for prior year minimum tax, Credit for prior year minimum tax. 2012 federal tax amendment Defined, Nonresident Aliens Earned income credit, Earned income credit. 2012 federal tax amendment Education credits, Education credits. 2012 federal tax amendment Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. 2012 federal tax amendment Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. 2012 federal tax amendment How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2012 federal tax amendment Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. 2012 federal tax amendment Losses, Losses. 2012 federal tax amendment Married filing jointly, Married nonresident alien. 2012 federal tax amendment Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2012 federal tax amendment Moving expenses, Moving expenses. 2012 federal tax amendment Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). 2012 federal tax amendment Standard deduction, Standard deduction. 2012 federal tax amendment State and local income taxes, State and local income taxes. 2012 federal tax amendment Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2012 federal tax amendment Tax withheld at source, Tax withheld at the source. 2012 federal tax amendment Travel expenses, Travel expenses. 2012 federal tax amendment Withholding from partnership income, Tax withheld on partnership income. 2012 federal tax amendment Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. 2012 federal tax amendment Registered, Obligations in registered form. 2012 federal tax amendment Original issue discount, Original issue discount (OID). 2012 federal tax amendment P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. 2012 federal tax amendment Payment against U. 2012 federal tax amendment S. 2012 federal tax amendment tax, Payments Tax withheld at the source, Tax withheld at the source. 2012 federal tax amendment Withholding from wages, Tax Withheld Penalties, Penalties. 2012 federal tax amendment , Penalties Accuracy-related, Accuracy-related penalty. 2012 federal tax amendment Failure to file, Filing late. 2012 federal tax amendment Failure to pay, Paying tax late. 2012 federal tax amendment Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. 2012 federal tax amendment Fraud, Fraud. 2012 federal tax amendment Frivolous tax submission, Frivolous tax submission. 2012 federal tax amendment Negligence, Negligence or disregard. 2012 federal tax amendment Substantial understatement of income tax, Substantial understatement of income tax. 2012 federal tax amendment Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. 2012 federal tax amendment Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. 2012 federal tax amendment Pensions, Pensions. 2012 federal tax amendment Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. 2012 federal tax amendment Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. 2012 federal tax amendment S. 2012 federal tax amendment business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. 2012 federal tax amendment , Interest that does not qualify as portfolio interest. 2012 federal tax amendment Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. 2012 federal tax amendment Property Depreciable, Depreciable property. 2012 federal tax amendment Intangible, Intangible property. 2012 federal tax amendment Inventory, Inventory property. 2012 federal tax amendment Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. 2012 federal tax amendment Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2012 federal tax amendment S. 2012 federal tax amendment possessions. 2012 federal tax amendment , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. 2012 federal tax amendment Q Qualified investment entity Distributions paid by, Qualified investment entities. 2012 federal tax amendment R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. 2012 federal tax amendment Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. 2012 federal tax amendment Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. 2012 federal tax amendment S. 2012 federal tax amendment real property interest, U. 2012 federal tax amendment S. 2012 federal tax amendment real property interest. 2012 federal tax amendment Real property income, Real property income. 2012 federal tax amendment Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. 2012 federal tax amendment Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. 2012 federal tax amendment , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. 2012 federal tax amendment Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. 2012 federal tax amendment , Child tax credit. 2012 federal tax amendment , Child tax credit. 2012 federal tax amendment Defined, Resident Aliens Education credits, Education credits. 2012 federal tax amendment Head of household, Head of household. 2012 federal tax amendment Married filing jointly, Married filing jointly. 2012 federal tax amendment Qualifying widow(er), Qualifying widow(er). 2012 federal tax amendment Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. 2012 federal tax amendment Nonresident alien, Retirement savings contributions credit. 2012 federal tax amendment Resident alien, Retirement savings contributions credit. 2012 federal tax amendment Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 2012 federal tax amendment Where to get, Where to get a sailing or departure permit. 2012 federal tax amendment Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 2012 federal tax amendment Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. 2012 federal tax amendment Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. 2012 federal tax amendment Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). 2012 federal tax amendment Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. 2012 federal tax amendment Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. 2012 federal tax amendment Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. 2012 federal tax amendment State and local income taxes, State and local income taxes. 2012 federal tax amendment Stocks, trading in, Trading in stocks, securities, and commodities. 2012 federal tax amendment Student loan interest expense, Student loan interest expense. 2012 federal tax amendment Students Alien status, Students. 2012 federal tax amendment Engaged in U. 2012 federal tax amendment S. 2012 federal tax amendment business, Students and trainees. 2012 federal tax amendment Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. 2012 federal tax amendment Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. 2012 federal tax amendment , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. 2012 federal tax amendment , Students and business apprentices from India. 2012 federal tax amendment , Students and business apprentices from India. 2012 federal tax amendment , Students and business apprentices from India. 2012 federal tax amendment Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. 2012 federal tax amendment , Tax home. 2012 federal tax amendment Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2012 federal tax amendment Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. 2012 federal tax amendment Income affected by, Income affected by treaties. 2012 federal tax amendment Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2012 federal tax amendment Teachers Alien status, Teachers and trainees. 2012 federal tax amendment Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. 2012 federal tax amendment , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. 2012 federal tax amendment S. 2012 federal tax amendment , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. 2012 federal tax amendment Business operations, Business operations. 2012 federal tax amendment Income from U. 2012 federal tax amendment S. 2012 federal tax amendment sources, Effectively Connected Income Partnerships, Partnerships. 2012 federal tax amendment Personal services, Personal Services Students and trainees, Students and trainees. 2012 federal tax amendment Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. 2012 federal tax amendment Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. 2012 federal tax amendment Trainees, Teachers and trainees. 2012 federal tax amendment , Students and trainees. 2012 federal tax amendment Transportation income Connected with U. 2012 federal tax amendment S. 2012 federal tax amendment business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. 2012 federal tax amendment Travel expenses, Travel expenses. 2012 federal tax amendment Treaties, income affected by, Income affected by treaties. 2012 federal tax amendment Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. 2012 federal tax amendment TTY/TDD information, How To Get Tax Help U U. 2012 federal tax 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