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Efile 1040nr

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Efile 1040nr

Efile 1040nr 1. Efile 1040nr   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Efile 1040nr Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Efile 1040nr S. Efile 1040nr Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Efile 1040nr S. Efile 1040nr Individual Income Tax Return 2350 Application for Extension of Time To File U. Efile 1040nr S. Efile 1040nr Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Efile 1040nr S. Efile 1040nr Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Efile 1040nr Filing Requirements If you are a U. Efile 1040nr S. Efile 1040nr citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Efile 1040nr Your income, filing status, and age generally determine whether you must file an income tax return. Efile 1040nr Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Efile 1040nr Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Efile 1040nr Gross income. Efile 1040nr   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Efile 1040nr   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Efile 1040nr If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Efile 1040nr Self-employed individuals. Efile 1040nr   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Efile 1040nr Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Efile 1040nr 65 or older. Efile 1040nr   You are considered to be age 65 on the day before your 65th birthday. Efile 1040nr For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Efile 1040nr Residents of U. Efile 1040nr S. Efile 1040nr possessions. Efile 1040nr   If you are (or were) a bona fide resident of a U. Efile 1040nr S. Efile 1040nr possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Efile 1040nr S. Efile 1040nr Possession. Efile 1040nr See the instructions for the form for more information. Efile 1040nr When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Efile 1040nr If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Efile 1040nr In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Efile 1040nr When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Efile 1040nr — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Efile 1040nr A tax return delivered by the U. Efile 1040nr S. Efile 1040nr mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Efile 1040nr See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Efile 1040nr Foreign wire transfers. Efile 1040nr   If you have a U. Efile 1040nr S. Efile 1040nr bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Efile 1040nr If you do not have a U. Efile 1040nr S. Efile 1040nr bank account, ask if your financial institution has a U. Efile 1040nr S. Efile 1040nr affiliate that can help you make same-day wire transfers. Efile 1040nr   For more information, visit www. Efile 1040nr eftps. Efile 1040nr gov. Efile 1040nr Extensions You can get an extension of time to file your return. Efile 1040nr In some circumstances, you also can get an extension of time to file and pay any tax due. Efile 1040nr However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Efile 1040nr This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Efile 1040nr If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Efile 1040nr Automatic 2-month extension. Efile 1040nr   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Efile 1040nr S. Efile 1040nr citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Efile 1040nr   If you use a calendar year, the regular due date of your return is April 15. Efile 1040nr Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Efile 1040nr Married taxpayers. Efile 1040nr   If you file a joint return, either you or your spouse can qualify for the automatic extension. Efile 1040nr If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Efile 1040nr How to get the extension. Efile 1040nr   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Efile 1040nr Automatic 6-month extension. Efile 1040nr   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Efile 1040nr To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Efile 1040nr For more information about filing electronically, see E-file options , later. Efile 1040nr   The form must show your properly estimated tax liability based on the information available to you. Efile 1040nr    You may not be eligible. Efile 1040nr You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Efile 1040nr E-file options. Efile 1040nr    You can use e-file to get an extension of time to file. Efile 1040nr You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Efile 1040nr   First, complete Form 4868 to use as a worksheet. Efile 1040nr If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Efile 1040nr    Then, do one of the following. Efile 1040nr E-file Form 4868. Efile 1040nr You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Efile 1040nr You will need to provide certain information from your tax return for 2012. Efile 1040nr If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Efile 1040nr If you e-file Form 4868, do not also send a paper Form 4868. Efile 1040nr E-file and pay by credit or debit card. Efile 1040nr You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Efile 1040nr You can do this by phone or over the Internet. Efile 1040nr If you do this, you do not file Form 4868. Efile 1040nr For more information, see the instructions for your tax return. Efile 1040nr When to file. Efile 1040nr   Generally, you must request the 6-month extension by the regular due date of your return. Efile 1040nr Previous 2-month extension. Efile 1040nr   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Efile 1040nr The 2-month period and the 6-month period start at the same time. Efile 1040nr You have to request the additional 4 months by the new due date allowed by the 2-month extension. Efile 1040nr   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Efile 1040nr You must make an accurate estimate of your tax based on the information available to you. Efile 1040nr If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Efile 1040nr You will owe interest on the unpaid amount from the original due date of the return. Efile 1040nr   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Efile 1040nr Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Efile 1040nr In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Efile 1040nr Additional extension of time for taxpayers out of the country. Efile 1040nr   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Efile 1040nr   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Efile 1040nr Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Efile 1040nr   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Efile 1040nr Extension of time to meet tests. Efile 1040nr   You generally cannot get an extension of more than 6 months. Efile 1040nr However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Efile 1040nr   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Efile 1040nr The tests, the exclusions, and the deduction are explained in chapter 4. Efile 1040nr   You should request an extension if all three of the following apply. Efile 1040nr You are a U. Efile 1040nr S. Efile 1040nr citizen or resident alien. Efile 1040nr You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Efile 1040nr Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Efile 1040nr   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Efile 1040nr However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Efile 1040nr How to get an extension. Efile 1040nr   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Efile 1040nr Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Efile 1040nr What if tests are not met. Efile 1040nr   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Efile 1040nr    You should make any request for an extension early, so that if it is denied you still can file your return on time. Efile 1040nr Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Efile 1040nr Return filed before test is met. Efile 1040nr   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Efile 1040nr S. Efile 1040nr and foreign sources and pay the tax on that income. Efile 1040nr If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Efile 1040nr Foreign Currency You must express the amounts you report on your U. Efile 1040nr S. Efile 1040nr tax return in U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr How you do this depends on your functional currency. Efile 1040nr Your functional currency generally is the U. Efile 1040nr S. Efile 1040nr dollar unless you are required to use the currency of a foreign country. Efile 1040nr You must make all federal income tax determinations in your functional currency. Efile 1040nr The U. Efile 1040nr S. Efile 1040nr dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Efile 1040nr A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Efile 1040nr Even if you have a QBU, your functional currency is the dollar if any of the following apply. Efile 1040nr You conduct the business in U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr The principal place of business is located in the United States. Efile 1040nr You choose to or are required to use the U. Efile 1040nr S. Efile 1040nr dollar as your functional currency. Efile 1040nr The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Efile 1040nr Make all income tax determinations in your functional currency. Efile 1040nr If your functional currency is the U. Efile 1040nr S. Efile 1040nr dollar, you must immediately translate into U. Efile 1040nr S. Efile 1040nr dollars all items of income, expense, etc. Efile 1040nr (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Efile 1040nr Use the exchange rate prevailing when you receive, pay, or accrue the item. Efile 1040nr If there is more than one exchange rate, use the one that most properly reflects your income. Efile 1040nr You can generally get exchange rates from banks and U. Efile 1040nr S. Efile 1040nr Embassies. Efile 1040nr If your functional currency is not the U. Efile 1040nr S. Efile 1040nr dollar, make all income tax determinations in your functional currency. Efile 1040nr At the end of the year, translate the results, such as income or loss, into U. Efile 1040nr S. Efile 1040nr dollars to report on your income tax return. Efile 1040nr Blocked Income You generally must report your foreign income in terms of U. Efile 1040nr S. Efile 1040nr dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr If, because of restrictions in a foreign country, your income is not readily convertible into U. Efile 1040nr S. Efile 1040nr dollars or into other money or property that is readily convertible into U. Efile 1040nr S. Efile 1040nr dollars, your income is “blocked” or “deferrable” income. Efile 1040nr You can report this income in one of two ways: Report the income and pay your federal income tax with U. Efile 1040nr S. Efile 1040nr dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Efile 1040nr If you choose to postpone the reporting of the income, you must file an information return with your tax return. Efile 1040nr For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Efile 1040nr Rul. Efile 1040nr 74-351. Efile 1040nr ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Efile 1040nr You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Efile 1040nr You must report your income on your information return using the foreign currency in which you received that income. Efile 1040nr If you have blocked income from more than one foreign country, include a separate information return for each country. Efile 1040nr Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Efile 1040nr S. Efile 1040nr dollars or into other money or property that is convertible into U. Efile 1040nr S. Efile 1040nr currency. Efile 1040nr Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Efile 1040nr If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Efile 1040nr If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Efile 1040nr If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Efile 1040nr To apply for permission, file Form 3115, Application for Change in Accounting Method. Efile 1040nr You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Efile 1040nr See the instructions for Form 3115 for information on changing your accounting method. Efile 1040nr Fulbright Grant All income must be reported in U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr In most cases, the tax also must be paid in U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Efile 1040nr S. Efile 1040nr tax that is based on the blocked income. Efile 1040nr Paying U. Efile 1040nr S. Efile 1040nr tax in foreign currency. Efile 1040nr   To qualify for this method of payment, you must prepare a statement that shows the following information. Efile 1040nr You were a Fulbright grantee and were paid in nonconvertible foreign currency. Efile 1040nr The total grant you received during the year and the amount you received in nonconvertible foreign currency. Efile 1040nr At least 70% of the grant was paid in nonconvertible foreign currency. Efile 1040nr The statement must be certified by the U. Efile 1040nr S. Efile 1040nr educational foundation or commission paying the grant or other person having control of grant payments to you. Efile 1040nr   You should prepare at least two copies of this statement. Efile 1040nr Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Efile 1040nr Figuring actual tax. Efile 1040nr   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Efile 1040nr If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Efile 1040nr   Adjusted gross income that is blocked income × Total U. Efile 1040nr S. Efile 1040nr tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Efile 1040nr A copy of the certified statement discussed earlier. Efile 1040nr A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Efile 1040nr S. Efile 1040nr dollars. Efile 1040nr The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Efile 1040nr Figuring estimated tax on nonconvertible foreign currency. Efile 1040nr   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Efile 1040nr   Adjusted gross income that is blocked income × Total estimated U. Efile 1040nr S. Efile 1040nr tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Efile 1040nr Deposit of foreign currency with disbursing officer. Efile 1040nr   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Efile 1040nr Estimated tax installments. Efile 1040nr   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Efile 1040nr See Estimated Tax , later. Efile 1040nr Deposit receipt. Efile 1040nr   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Efile 1040nr The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Efile 1040nr S. Efile 1040nr dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Efile 1040nr Keep the copy for your records. Efile 1040nr Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Efile 1040nr IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Efile 1040nr IRS computers quickly and automatically check for errors or other missing information. Efile 1040nr Even returns with a foreign address can be e-filed! How to e-file. Efile 1040nr   There are three ways you can e-file. Efile 1040nr Use your personal computer. Efile 1040nr Use a volunteer. Efile 1040nr Many programs offering free tax help can e-file your return. Efile 1040nr Use a tax professional. Efile 1040nr Most tax professionals can e-file your return. Efile 1040nr These methods are explained in detail in the instructions for your tax return. Efile 1040nr Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Efile 1040nr You claim the foreign earned income exclusion. Efile 1040nr You claim the foreign housing exclusion or deduction. Efile 1040nr You live in a foreign country. Efile 1040nr Instead, use one of the following special addresses. Efile 1040nr If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Efile 1040nr O. Efile 1040nr Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Efile 1040nr However, you should not file with the addresses listed above if you are a bona fide resident of the U. Efile 1040nr S. Efile 1040nr Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Efile 1040nr Resident of U. Efile 1040nr S. Efile 1040nr Virgin Islands (USVI). Efile 1040nr   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Efile 1040nr S. Efile 1040nr return. Efile 1040nr However, you must file a return with the USVI. Efile 1040nr    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Efile 1040nr Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Efile 1040nr   If you are a U. Efile 1040nr S. Efile 1040nr citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Efile 1040nr File the original return with the United States and file a signed copy of the U. Efile 1040nr S. Efile 1040nr return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Efile 1040nr   You must complete Form 8689, Allocation of Individual Income Tax to the U. Efile 1040nr S. Efile 1040nr Virgin Islands, and attach a copy to both your U. Efile 1040nr S. Efile 1040nr return and your USVI return. Efile 1040nr You should file your U. Efile 1040nr S. Efile 1040nr return with the address listed under Where To File. Efile 1040nr   See Publication 570, Tax Guide for Individuals With Income From U. Efile 1040nr S. Efile 1040nr Possessions, for information about filing Virgin Islands returns. Efile 1040nr Resident of Guam. Efile 1040nr   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Efile 1040nr    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Efile 1040nr O. Efile 1040nr Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Efile 1040nr S. Efile 1040nr citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Efile 1040nr Send your return to the address listed under Where To File. Efile 1040nr   See Publication 570 for information about filing Guam returns. Efile 1040nr Resident of the Commonwealth of the Northern Mariana Islands. Efile 1040nr   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Efile 1040nr    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Efile 1040nr O. Efile 1040nr Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Efile 1040nr S. Efile 1040nr citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Efile 1040nr Send your return to the address listed under Where To File. Efile 1040nr   See Publication 570 for information about filing Northern Mariana Islands returns. Efile 1040nr Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Efile 1040nr S. Efile 1040nr citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Efile 1040nr S. Efile 1040nr resident. Efile 1040nr This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Efile 1040nr If you make this choice, the following two rules apply. Efile 1040nr You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Efile 1040nr You must file a joint income tax return for the year you make the choice. Efile 1040nr This means that neither of you can claim under any tax treaty not to be a U. Efile 1040nr S. Efile 1040nr resident for a tax year for which the choice is in effect. Efile 1040nr You can file joint or separate returns in years after the year in which you make the choice. Efile 1040nr Example 1. Efile 1040nr Pat Smith, a U. Efile 1040nr S. Efile 1040nr citizen, is married to Norman, a nonresident alien. Efile 1040nr Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Efile 1040nr Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Efile 1040nr Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Efile 1040nr Example 2. Efile 1040nr When Bob and Sharon Williams got married, both were nonresident aliens. Efile 1040nr In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Efile 1040nr Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Efile 1040nr Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Efile 1040nr Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Efile 1040nr If you do not choose to treat your nonresident alien spouse as a U. Efile 1040nr S. Efile 1040nr resident, you may be able to use head of household filing status. Efile 1040nr To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Efile 1040nr For more information, see Publication 501. Efile 1040nr Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Efile 1040nr S. Efile 1040nr resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Efile 1040nr To get an SSN for a nonresident alien spouse, apply at an office of the U. Efile 1040nr S. Efile 1040nr Social Security Administration (SSA) or U. Efile 1040nr S. Efile 1040nr consulate. Efile 1040nr You must complete Form SS-5, Application for a Social Security Card, available at www. Efile 1040nr socialsecurity. Efile 1040nr gov or by calling 1-800-772-1213. Efile 1040nr You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Efile 1040nr If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Efile 1040nr How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Efile 1040nr It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Efile 1040nr S. Efile 1040nr citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Efile 1040nr S. Efile 1040nr residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Efile 1040nr (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Efile 1040nr ) You generally make this choice when you file your joint return. Efile 1040nr However, you also can make the choice by filing a joint amended return on Form 1040X. Efile 1040nr Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Efile 1040nr If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Efile 1040nr You generally must file the amended joint return within 3 years from the date you filed your original U. Efile 1040nr S. Efile 1040nr income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Efile 1040nr Table 1–1. Efile 1040nr Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Efile 1040nr   • The revocation must be made by the due date for filing the tax return for that tax year. Efile 1040nr   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Efile 1040nr The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Efile 1040nr     • The name and address of any person who is revoking the choice for a deceased spouse. Efile 1040nr     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Efile 1040nr   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Efile 1040nr Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Efile 1040nr   • If the surviving spouse is a U. Efile 1040nr S. Efile 1040nr citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Efile 1040nr   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Efile 1040nr Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Efile 1040nr Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Efile 1040nr Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Efile 1040nr S. Efile 1040nr citizen or resident alien at any time during the later tax year. Efile 1040nr Example. Efile 1040nr Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Efile 1040nr They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Efile 1040nr On January 10, 2012, Dick became a nonresident alien. Efile 1040nr Judy had remained a nonresident alien. Efile 1040nr Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Efile 1040nr Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Efile 1040nr For 2013, both are treated as nonresident aliens. Efile 1040nr If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Efile 1040nr Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Efile 1040nr If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Efile 1040nr Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Efile 1040nr S. Efile 1040nr citizen or resident abroad as for a taxpayer in the United States. Efile 1040nr For current instructions on making estimated tax payments, see Form 1040-ES. Efile 1040nr If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Efile 1040nr Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Efile 1040nr (The return must cover all 12 months. Efile 1040nr ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Efile 1040nr See Publication 505 for more information. Efile 1040nr The first installment of estimated tax is due on April 15, 2014. Efile 1040nr Foreign earned income exclusion. Efile 1040nr   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Efile 1040nr In addition, you can reduce your income by your estimated foreign housing deduction. Efile 1040nr However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Efile 1040nr If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Efile 1040nr   For more information about figuring your estimated tax, see Publication 505. Efile 1040nr Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Efile 1040nr 1). Efile 1040nr   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Efile 1040nr 1. Efile 1040nr Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Efile 1040nr See the filing instructions at www. Efile 1040nr bsaefiling. Efile 1040nr fincen. Efile 1040nr treas. Efile 1040nr gov/main. Efile 1040nr html. Efile 1040nr   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Efile 1040nr You do not need to file the report if the assets are with a U. Efile 1040nr S. Efile 1040nr military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Efile 1040nr   More information about the filing of Form 114 can be found in the instructions for the form. Efile 1040nr FinCEN Form 105. Efile 1040nr   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Efile 1040nr Certain recipients of currency or monetary instruments also must file Form 105. Efile 1040nr   More information about the filing of Form 105 can be found in the instructions on the back of the form. Efile 1040nr Form 8938. Efile 1040nr   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Efile 1040nr The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Efile 1040nr Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Efile 1040nr S. Efile 1040nr person. Efile 1040nr   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Efile 1040nr   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Efile 1040nr Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The Efile 1040nr

Efile 1040nr Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. Efile 1040nr   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. Efile 1040nr   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. Efile 1040nr Private communication service. Efile 1040nr Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. Efile 1040nr   Manufacturers TaxesImporter. Efile 1040nr Use considered sale. Efile 1040nr Lease considered sale. Efile 1040nr Bonus goods. Efile 1040nr Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Efile 1040nr Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Efile 1040nr CoalExported. Efile 1040nr Taxable TiresQualifying intercity or local bus. Efile 1040nr Qualifying school bus. Efile 1040nr Gas Guzzler TaxVehicles not subject to tax. Efile 1040nr Imported automobiles. Efile 1040nr VaccinesConditions to allowance. Efile 1040nr Taxable Medical Devices 6. Efile 1040nr   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. Efile 1040nr Vehicles not considered highway vehicles. Efile 1040nr Idling reduction device. Efile 1040nr Separate purchase. Efile 1040nr Leases. Efile 1040nr Exported vehicle. Efile 1040nr Tax on resale of tax-paid trailers and semitrailers. Efile 1040nr Use treated as sale. Efile 1040nr Sale. Efile 1040nr Long-term lease. Efile 1040nr Short-term lease. Efile 1040nr Related person. Efile 1040nr Exclusions from tax base. Efile 1040nr Sales not at arm's length. Efile 1040nr Installment sales. Efile 1040nr Repairs and modifications. Efile 1040nr Further manufacture. Efile 1040nr Rail trailers and rail vans. Efile 1040nr Parts and accessories. Efile 1040nr Trash containers. Efile 1040nr House trailers. Efile 1040nr Camper coaches or bodies for self-propelled mobile homes. Efile 1040nr Farm feed, seed, and fertilizer equipment. Efile 1040nr Ambulances and hearses. Efile 1040nr Truck-tractors. Efile 1040nr Concrete mixers. Efile 1040nr Registration requirement. Efile 1040nr Further manufacture. Efile 1040nr 7. Efile 1040nr   Ship Passenger Tax 8. Efile 1040nr   Foreign Insurance TaxesPremium. Efile 1040nr 9. Efile 1040nr   Obligations Not in Registered Form 10. Efile 1040nr   Indoor Tanning Services Tax 11. Efile 1040nr   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications