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Amended Tax Return Instructions

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Amended Tax Return Instructions

Amended tax return instructions 9. Amended tax return instructions   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Amended tax return instructions This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Amended tax return instructions The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Amended tax return instructions See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Amended tax return instructions However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Amended tax return instructions You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Amended tax return instructions Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Amended tax return instructions If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Amended tax return instructions Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Amended tax return instructions Qualified education expenses. Amended tax return instructions   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Amended tax return instructions They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Amended tax return instructions   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Amended tax return instructions   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Amended tax return instructions The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Amended tax return instructions The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Amended tax return instructions You will need to contact the eligible educational institution for qualified room and board costs. Amended tax return instructions Eligible educational institution. Amended tax return instructions   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amended tax return instructions S. Amended tax return instructions Department of Education. Amended tax return instructions It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amended tax return instructions The educational institution should be able to tell you if it is an eligible educational institution. Amended tax return instructions   Certain educational institutions located outside the United States also participate in the U. Amended tax return instructions S. Amended tax return instructions Department of Education's Federal Student Aid (FSA) programs. Amended tax return instructions Half-time student. Amended tax return instructions   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Amended tax return instructions Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Amended tax return instructions You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amended tax return instructions Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Amended tax return instructions If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Amended tax return instructions Example 1. Amended tax return instructions In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Amended tax return instructions She paid $5,800 of qualified education expenses from the following sources. Amended tax return instructions   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Amended tax return instructions   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Amended tax return instructions However, she must include the $500 taxable earnings in her gross income subject to income tax. Amended tax return instructions Example 2. Amended tax return instructions Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Amended tax return instructions This must be included in her income subject to income tax. Amended tax return instructions The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Amended tax return instructions Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Amended tax return instructions She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Amended tax return instructions Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended tax return instructions The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Amended tax return instructions If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Amended tax return instructions Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Amended tax return instructions See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Amended tax return instructions There are many other situations in which Form 5329 is required. Amended tax return instructions If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Amended tax return instructions Prev  Up  Next   Home   More Online Publications
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Harry S. Truman Scholarship Foundation

Established by an act of Congress as a living memorial to the former president, the Harry S. Truman Scholarship Foundation provides scholarships to college juniors who demonstrate outstanding potential and who plan to pursue a career in public service.

Contact the Agency or Department

Website: Harry S. Truman Scholarship Foundation

E-mail: (for payment processing inquiries)

Address: 712 Jackson Place, NW
Washington, DC 20006

Phone Number: (202) 395-4831

The Amended Tax Return Instructions

Amended tax return instructions Index A Alien Resident, Resident alien. Amended tax return instructions American Institute in Taiwan, U. Amended tax return instructions S. Amended tax return instructions employees of, American Institute in Taiwan. Amended tax return instructions American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Amended tax return instructions Last year, Bona fide resident for part of a year. Amended tax return instructions Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Amended tax return instructions , Reassignment. Amended tax return instructions Treaty provisions, Special agreements and treaties. Amended tax return instructions Voting by absentee ballot, Effect of voting by absentee ballot. Amended tax return instructions Waiver of time requirements, Waiver of Time Requirements, U. Amended tax return instructions S. Amended tax return instructions Travel Restrictions C Camps, foreign, Foreign camps. Amended tax return instructions Carryover of housing deduction, Carryover. Amended tax return instructions Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Amended tax return instructions Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Amended tax return instructions , Earned income credit. Amended tax return instructions Foreign tax, Foreign tax credit. Amended tax return instructions , Taxes of Foreign Countries and U. Amended tax return instructions S. Amended tax return instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Amended tax return instructions S. Amended tax return instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Amended tax return instructions Social security number, Social security number. Amended tax return instructions Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Amended tax return instructions E Earned income Foreign, Foreign Earned Income, Foreign camps. Amended tax return instructions , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Amended tax return instructions Earned income credit, Earned income credit. Amended tax return instructions , Earned income credit. Amended tax return instructions Employer-provided amounts, Employer-provided amounts. Amended tax return instructions Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Amended tax return instructions Meals and lodging, Exclusion of Meals and Lodging U. Amended tax return instructions S. Amended tax return instructions possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Amended tax return instructions Meeting bona fide residence or physical presence test, Extension of time to meet tests. Amended tax return instructions F Fellowships, Scholarships and fellowships. Amended tax return instructions Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Amended tax return instructions Figuring U. Amended tax return instructions S. Amended tax return instructions income tax, Figuring actual tax. Amended tax return instructions Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amended tax return instructions Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Amended tax return instructions , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Amended tax return instructions Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Amended tax return instructions , Publication 54 - Additional Material Household, second, Second foreign household. Amended tax return instructions Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Amended tax return instructions Foreign earned income Defined, Foreign Earned Income, More information. Amended tax return instructions U. Amended tax return instructions S. Amended tax return instructions Government employees, U. Amended tax return instructions S. Amended tax return instructions Government Employees, More information. Amended tax return instructions Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Amended tax return instructions Foreign tax credit, Foreign tax credit or deduction. Amended tax return instructions Income received after year earned, Paid in year following work. Amended tax return instructions , Example. Amended tax return instructions Limit, Limit on Excludable Amount, Physical presence test. Amended tax return instructions , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Amended tax return instructions Part-year exclusion, Part-year exclusion. Amended tax return instructions Physical presence test, maximum exclusion, Physical presence test. Amended tax return instructions Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amended tax return instructions Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Amended tax return instructions Foreign tax credit, Foreign tax credit or deduction. Amended tax return instructions Foreign housing exclusion/deduction Carryover of deduction, Carryover. Amended tax return instructions Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Amended tax return instructions Housing amount, Housing Amount Housing expenses, Housing expenses. Amended tax return instructions Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amended tax return instructions Second foreign household, Second foreign household. Amended tax return instructions Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Amended tax return instructions , Foreign tax credit or deduction. Amended tax return instructions Foreign taxes Credit for, Foreign tax credit. Amended tax return instructions , Taxes of Foreign Countries and U. Amended tax return instructions S. Amended tax return instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Amended tax return instructions S. Amended tax return instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Amended tax return instructions Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Amended tax return instructions , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Amended tax return instructions 2350, How to get an extension. Amended tax return instructions 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Amended tax return instructions 4868, Automatic 6-month extension. Amended tax return instructions 673, Statement. Amended tax return instructions 8689, Non-USVI resident with USVI income. Amended tax return instructions 8822, Reminders W-4, Foreign tax credit. Amended tax return instructions Free tax services, Free help with your tax return. Amended tax return instructions Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Amended tax return instructions Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Amended tax return instructions Where to file, Resident of Guam. Amended tax return instructions H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Amended tax return instructions Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Amended tax return instructions Expenses, Housing expenses. Amended tax return instructions I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Amended tax return instructions Blocked, Blocked Income Community, Community income. Amended tax return instructions Corporation, Income from a corporation. Amended tax return instructions Earned, Foreign Earned Income, Foreign camps. Amended tax return instructions , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Amended tax return instructions Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Amended tax return instructions Pensions and annuities, Pensions and annuities. Amended tax return instructions , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Amended tax return instructions Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Amended tax return instructions Reimbursement of moving expenses, Reimbursement of moving expenses. Amended tax return instructions Rental, Rental income. Amended tax return instructions Royalties, Royalties. Amended tax return instructions Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Amended tax return instructions Source of, Source of Earned Income Stock options, Stock options. Amended tax return instructions Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Amended tax return instructions Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Amended tax return instructions Income exclusion, Limit on Excludable Amount, Physical presence test. Amended tax return instructions Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Amended tax return instructions N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amended tax return instructions Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Amended tax return instructions Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Amended tax return instructions P Part-year exclusion, Part-year exclusion. Amended tax return instructions Pay for personal services, Earned income. Amended tax return instructions , Common Benefits Paying U. Amended tax return instructions S. Amended tax return instructions tax in foreign currency, Paying U. Amended tax return instructions S. Amended tax return instructions tax in foreign currency. Amended tax return instructions Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Amended tax return instructions , Common Benefits Withholding from, Withholding from pension payments. Amended tax return instructions Physical presence test 12-month period, How to figure the 12-month period. Amended tax return instructions Defined, Physical Presence Test Maximum exclusion, Physical presence test. Amended tax return instructions Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Amended tax return instructions S. Amended tax return instructions Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Amended tax return instructions S. Amended tax return instructions Virgin Islands Residents of, Puerto Rico. Amended tax return instructions Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Amended tax return instructions Employee expenses, Reimbursement of employee expenses. Amended tax return instructions Moving expenses, Reimbursement of moving expenses. Amended tax return instructions Resident alien defined, Resident alien. Amended tax return instructions Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Amended tax return instructions Second foreign household, Second foreign household. Amended tax return instructions , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Amended tax return instructions Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Amended tax return instructions T Taiwan, American Institute in, American Institute in Taiwan. Amended tax return instructions Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Amended tax return instructions Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Amended tax return instructions Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Amended tax return instructions S. Amended tax return instructions Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Amended tax return instructions S. Amended tax return instructions Government employees, U. Amended tax return instructions S. Amended tax return instructions Government Employees, More information. Amended tax return instructions U. Amended tax return instructions S. Amended tax return instructions Virgin Islands Possession exclusion, Puerto Rico and U. Amended tax return instructions S. Amended tax return instructions Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Amended tax return instructions Residents of, Resident of U. Amended tax return instructions S. Amended tax return instructions Virgin Islands (USVI). Amended tax return instructions Where to file, Resident of U. Amended tax return instructions S. Amended tax return instructions Virgin Islands (USVI). Amended tax return instructions W Waiver of time requirements, Waiver of Time Requirements, U. Amended tax return instructions S. Amended tax return instructions Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Amended tax return instructions , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Amended tax return instructions Guam residents, Resident of Guam. Amended tax return instructions No legal residence in U. Amended tax return instructions S. Amended tax return instructions , Where To File Virgin Islands residents, nonresidents, Resident of U. Amended tax return instructions S. Amended tax return instructions Virgin Islands (USVI). Amended tax return instructions Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Amended tax return instructions Prev  Up     Home   More Online Publications