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Can You E File 2012 Taxes Now

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Can You E File 2012 Taxes Now

Can you e file 2012 taxes now Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Can you e file 2012 taxes now Tax questions. Can you e file 2012 taxes now Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Can you e file 2012 taxes now irs. Can you e file 2012 taxes now gov/pub515. Can you e file 2012 taxes now What's New Deposit interest paid to certain nonresident alien individuals. Can you e file 2012 taxes now  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Can you e file 2012 taxes now Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Can you e file 2012 taxes now See Deposit interest paid to certain nonresident alien individuals in 2013. Can you e file 2012 taxes now Portfolio interest. Can you e file 2012 taxes now . Can you e file 2012 taxes now  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Can you e file 2012 taxes now Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Can you e file 2012 taxes now See Portfolio interest. Can you e file 2012 taxes now U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now real property interest. Can you e file 2012 taxes now  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Can you e file 2012 taxes now The provision has been extended through 2013. Can you e file 2012 taxes now The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now real property interest will continue to apply to any distribution from a RIC. Can you e file 2012 taxes now See Qualified investment entities under U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Real Property Interest. Can you e file 2012 taxes now Interest-related dividends and short-term capital gain dividends received from mutual funds. Can you e file 2012 taxes now  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Can you e file 2012 taxes now These provisions have been extended through 2013. Can you e file 2012 taxes now Partnership withholding rate on effectively connected income. Can you e file 2012 taxes now  For 2013, the rate for withholding on noncorporate partners has increased to 39. Can you e file 2012 taxes now 6%. Can you e file 2012 taxes now The rate for corporate partners remains 35%. Can you e file 2012 taxes now Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Can you e file 2012 taxes now  If you made U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Can you e file 2012 taxes now See Amounts paid to qualified securities lenders . Can you e file 2012 taxes now Electronic deposits. Can you e file 2012 taxes now  You must make all deposits of taxes electronically. Can you e file 2012 taxes now Substitute forms. Can you e file 2012 taxes now  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Can you e file 2012 taxes now If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Can you e file 2012 taxes now See Penalties. Can you e file 2012 taxes now Filing electronically. Can you e file 2012 taxes now  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Can you e file 2012 taxes now You get to the system through the Internet at fire. Can you e file 2012 taxes now irs. Can you e file 2012 taxes now gov. Can you e file 2012 taxes now For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Can you e file 2012 taxes now The IRS will not mail error reports for files that are bad. Can you e file 2012 taxes now Qualified intermediaries. Can you e file 2012 taxes now  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Can you e file 2012 taxes now See Qualified intermediary under Foreign Intermediaries. Can you e file 2012 taxes now Requests for extensions on Form 8809 must be filed electronically. Can you e file 2012 taxes now  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Can you e file 2012 taxes now See Extension to file Form 1042-S with the IRS. Can you e file 2012 taxes now Photographs of missing children. Can you e file 2012 taxes now  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can you e file 2012 taxes now Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Can you e file 2012 taxes now Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Can you e file 2012 taxes now In addition to discussing the rules that apply generally to payments of U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now trade or business. Can you e file 2012 taxes now Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Can you e file 2012 taxes now U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Can you e file 2012 taxes now For information on these provisions, go to www. Can you e file 2012 taxes now irs. Can you e file 2012 taxes now gov/fatca. Can you e file 2012 taxes now Comments and suggestions. Can you e file 2012 taxes now   We welcome your comments about this publication and your suggestions for future editions. Can you e file 2012 taxes now   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Can you e file 2012 taxes now NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can you e file 2012 taxes now Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can you e file 2012 taxes now   You can email us at taxforms@irs. Can you e file 2012 taxes now gov. Can you e file 2012 taxes now Please put “Publications Comment” on the subject line. Can you e file 2012 taxes now You can also send us comments from www. Can you e file 2012 taxes now irs. Can you e file 2012 taxes now gov/formspubs/. Can you e file 2012 taxes now Select “Comment on Tax Forms and Publications” under “Information About. Can you e file 2012 taxes now ”   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. Can you e file 2012 taxes now Ordering forms and publications. Can you e file 2012 taxes now   Visit www. Can you e file 2012 taxes now irs. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Internal Revenue Service 1201 N. Can you e file 2012 taxes now Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can you e file 2012 taxes now   If you have a tax question, check the information available on IRS. Can you e file 2012 taxes now gov or call 1-800-829-1040. Can you e file 2012 taxes now We cannot answer tax questions sent to either of the above addresses. Can you e file 2012 taxes now Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Tax Guide for Aliens 901 U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Source Income of Foreign Persons 1042-S Foreign Person's U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Can you e file 2012 taxes now Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Nevada Department of Business and Industry

Website: Nevada Department of Business and Industry

Address: Nevada Department of Business and Industry
Fight Fraud Task Force
555 E. Washington Ave., Suite 4900
Las Vegas, NV 89101

Phone Number: 702-486-2750

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Financial Institutions Division
2785 E. Desert Inn Rd., Suite 180
Las Vegas, NV 89121

Phone Number: 702-486-4120

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
2501 E. Sahara Ave., Suite 302
Las Vegas, NV 89104

Phone Number: 702-486-4009

Toll-free: 1-888-872-3234 (NV)

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
Consumer Services Section

1818 E. College Pkwy., Suite 103
Carson City, NV 89706

Phone Number: 775-687-0700

Toll-free: 1-888-872-3234 (NV)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
555 E. Washington Ave.,
Suite 5200
Las Vegas, NV 89101

Phone Number: 702-486-2440

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission - Northern NV

Website: Public Utilities Commission - Northern NV

Address: Public Utilities Commission - Northern NV
Consumer Complaint Resolution Division
1150 E. William St.
Carson City, NV 89701-3109

Phone Number: 775-684-6100

Public Utilities Commission - Southern NV

Website: Public Utilities Commission - Southern NV

Address: Public Utilities Commission - Southern NV
Consumer Complaint Resolution Division
9075 W. Diablo Dr., Suite 250
Las Vegas, NV 89148

Phone Number: 702-486-2600

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The Can You E File 2012 Taxes Now

Can you e file 2012 taxes now 3. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Can you e file 2012 taxes now An exclusion from gross income is generally income you receive that is not included in your U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now income and is not subject to U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now tax. Can you e file 2012 taxes now This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Useful Items - You may want to see: Publication 54 Tax Guide for U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Can you e file 2012 taxes now Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now The exclusion is $97,600 in 2013. Can you e file 2012 taxes now In addition, you may be able to exclude or deduct certain foreign housing amounts. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now For more information, see Publication 54. Can you e file 2012 taxes now Foreign country. Can you e file 2012 taxes now    A foreign country is any territory under the sovereignty of a government other than that of the United States. Can you e file 2012 taxes now   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now   The term “foreign country” does not include U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now possessions or territories. Can you e file 2012 taxes now It does not include the Antarctic region. Can you e file 2012 taxes now Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Can you e file 2012 taxes now Interest Income Interest income that is not connected with a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now State and local government obligations. Can you e file 2012 taxes now   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now possession, generally is not included in income. Can you e file 2012 taxes now However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Can you e file 2012 taxes now Portfolio interest. Can you e file 2012 taxes now   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Can you e file 2012 taxes now To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Can you e file 2012 taxes now Note. Can you e file 2012 taxes now For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Can you e file 2012 taxes now Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Can you e file 2012 taxes now Obligations in registered form. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Can you e file 2012 taxes now Obligations not in registered form. Can you e file 2012 taxes now    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. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Can you e file 2012 taxes now In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Can you e file 2012 taxes now Interest that does not qualify as portfolio interest. Can you e file 2012 taxes now   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Can you e file 2012 taxes now You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Can you e file 2012 taxes now Contingent interest. Can you e file 2012 taxes now   Portfolio interest does not include contingent interest. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now For exceptions, see Internal Revenue Code section 871(h)(4)(C). Can you e file 2012 taxes now Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Can you e file 2012 taxes now Related persons. Can you e file 2012 taxes now   Related persons include the following. Can you e file 2012 taxes now Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Can you e file 2012 taxes now ), and lineal descendants (children, grandchildren, etc. Can you e file 2012 taxes now ). Can you e file 2012 taxes now Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Can you e file 2012 taxes now Certain corporations, partnerships, and other entities. Can you e file 2012 taxes now For details, see Nondeductible Loss in chapter 2 of Publication 544. Can you e file 2012 taxes now Exception for existing debt. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now Dividend Income The following dividend income is exempt from the 30% tax. Can you e file 2012 taxes now Certain dividends paid by foreign corporations. Can you e file 2012 taxes now   There is no 30% tax on U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source dividends you receive from a foreign corporation. Can you e file 2012 taxes now See Second exception under Dividends in chapter 2 for how to figure the amount of U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source dividends. Can you e file 2012 taxes now Certain interest-related dividends. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now The mutual fund will designate in writing which dividends are interest-related dividends. Can you e file 2012 taxes now Certain short-term capital gain dividends. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now The mutual fund will designate in writing which dividends are short-term capital gain dividends. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source income may be exempt from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now tax, but only if you meet one of the situations discussed next. Can you e file 2012 taxes now Employees of foreign persons, organizations, or offices. Can you e file 2012 taxes now   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now sources and is tax exempt if you meet all three of the following conditions. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now S. Can you e file 2012 taxes now corporation, a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now partnership, or a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now citizen or resident. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Your pay for these services is not more than $3,000. Can you e file 2012 taxes now If you do not meet all three conditions, your income from personal services performed in the United States is U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source income and is taxed according to the rules in chapter 4. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Can you e file 2012 taxes now   A day means a calendar day during any part of which you are physically present in the United States. Can you e file 2012 taxes now Example 1. Can you e file 2012 taxes now During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now partnership. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now That office paid him a total gross salary of $2,800 for those services. Can you e file 2012 taxes now During 2013, he was not engaged in a trade or business in the United States. Can you e file 2012 taxes now The salary is not considered U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source income and is exempt from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now tax. Can you e file 2012 taxes now Example 2. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now He received $2,875 in 2013, and $1,625 in 2014. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Henry's salary is U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source income and is taxed under the rules in chapter 4. Can you e file 2012 taxes now Crew members. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now S. Can you e file 2012 taxes now possession is not U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now source income and is exempt from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now tax. Can you e file 2012 taxes now This exemption does not apply to compensation for services performed on foreign aircraft. Can you e file 2012 taxes now Students and exchange visitors. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now Foreign employer. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now S. Can you e file 2012 taxes now possession by a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now corporation, a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now partnership, or an individual who is a U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now citizen or resident. Can you e file 2012 taxes now   The term “foreign employer” does not include a foreign government. Can you e file 2012 taxes now Pay from a foreign government that is exempt from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now income tax is discussed in chapter 10. Can you e file 2012 taxes now Income from certain annuities. Can you e file 2012 taxes now   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now income tax if you meet both of the following conditions. Can you e file 2012 taxes now 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 . Can you e file 2012 taxes now 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. Can you e file 2012 taxes now S. Can you e file 2012 taxes now citizens or residents. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now S. Can you e file 2012 taxes now citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Can you e file 2012 taxes now   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Can you e file 2012 taxes now Income affected by treaties. Can you e file 2012 taxes now   Income of any kind that is exempt from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now tax under a treaty to which the United States is a party is excluded from your gross income. Can you e file 2012 taxes now Income on which the tax is only limited by treaty, however, is included in gross income. Can you e file 2012 taxes now See chapter 9. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now If you are married and file a joint return, you may be able to exclude up to $500,000. Can you e file 2012 taxes now For information on the requirements for this exclusion, see Publication 523. Can you e file 2012 taxes now This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now The rules discussed here apply to both resident and nonresident aliens. Can you e file 2012 taxes now If a nonresident alien receives a grant that is not from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now sources, it is not subject to U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now tax. Can you e file 2012 taxes now See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Can you e file 2012 taxes now S. Can you e file 2012 taxes now sources. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Candidate for a degree. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now Eligible educational institution. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now Qualified education expenses. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now These items must be required of all students in your course of instruction. Can you e file 2012 taxes now 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. Can you e file 2012 taxes now Expenses that do not qualify. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Can you e file 2012 taxes now Scholarship or fellowship amounts used to pay these costs are taxable. Can you e file 2012 taxes now Amounts used to pay expenses that do not qualify. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now Payment for services. Can you e file 2012 taxes now   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. Can you e file 2012 taxes now This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Can you e file 2012 taxes now Example. Can you e file 2012 taxes now On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Can you e file 2012 taxes now As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Can you e file 2012 taxes now Of the $2,500 scholarship, $1,000 represents payment for her services. Can you e file 2012 taxes now Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Can you e file 2012 taxes now Prev  Up  Next   Home   More Online Publications