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File An Amended Return Online

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File An Amended Return Online

File an amended return online Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File an amended return online Tax questions. File an amended return online Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. File an amended return online irs. File an amended return online gov/pub550. File an amended return online What's New Net investment income tax (NIIT). File an amended return online  Beginning in 2013, you may be subject to the NIIT. File an amended return online The NIIT applies at a rate of 3. File an amended return online 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. File an amended return online See Net investment income tax (NIIT) , later. File an amended return online Maximum capital gain rates. File an amended return online  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. File an amended return online See Capital Gain Tax Rates , later, for more information. File an amended return online Gift tax exclusion amount increased. File an amended return online  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. File an amended return online See Property Received as a Gift , later. File an amended return online Reminders Mutual fund distributions. File an amended return online  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. File an amended return online Foreign source income. File an amended return online  If you are a U. File an amended return online S. File an amended return online citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. File an amended return online S. File an amended return online law. File an amended return online This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. File an amended return online Employee stock options. File an amended return online  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. File an amended return online Photographs of missing children. File an amended return online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File an amended return online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File an amended return online 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. File an amended return online Introduction This publication provides information on the tax treatment of investment income and expenses. File an amended return online It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. File an amended return online It explains what investment income is taxable and what investment expenses are deductible. File an amended return online It explains when and how to show these items on your tax return. File an amended return online It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. File an amended return online The glossary at the end of this publication defines many of the terms used. File an amended return online Investment income. File an amended return online   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. File an amended return online Investment expenses. File an amended return online   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. File an amended return online Qualified retirement plans and IRAs. File an amended return online   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. File an amended return online The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. File an amended return online The tax rules that apply to retirement plan distributions are explained in the following publications. File an amended return online Publication 560, Retirement Plans for Small Business. File an amended return online Publication 571, Tax-Sheltered Annuity Plans. File an amended return online Publication 575, Pension and Annuity Income. File an amended return online Publication 590, Individual Retirement Arrangements (IRAs). File an amended return online Publication 721, Tax Guide to U. File an amended return online S. File an amended return online Civil Service Retirement Benefits. File an amended return online    Comments and suggestions. File an amended return online   We welcome your comments about this publication and your suggestions for future editions. File an amended return online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File an amended return online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File an amended return online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File an amended return online   You can send your comments from www. File an amended return online irs. File an amended return online gov/formspubs/. File an amended return online Click on “More Information” and then on “Comment on Tax Forms and Publications. File an amended return online ”   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. File an amended return online Ordering forms and publications. File an amended return online   Visit www. File an amended return online irs. File an amended return online 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. File an amended return online Internal Revenue Service 1201 N. File an amended return online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File an amended return online   If you have a tax question, check the information available on IRS. File an amended return online gov or call 1-800-829-1040. File an amended return online We cannot answer tax questions sent to either of the above addresses. 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The File An Amended Return Online

File an amended return online 5. File an amended return online   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. File an amended return online J-1 visa holders. File an amended return online Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. File an amended return online The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. File an amended return online Resident aliens should get publications, forms, and instructions for U. File an amended return online S. File an amended return online citizens, because the information for filing returns for resident aliens is generally the same as for U. File an amended return online S. File an amended return online citizens. File an amended return online If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. File an amended return online Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. File an amended return online Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. File an amended return online S. File an amended return online Individual Income Tax Return 1040NR U. File an amended return online S. File an amended return online Nonresident Alien Income Tax Return 1040NR-EZ U. File an amended return online S. File an amended return online Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. File an amended return online Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. File an amended return online If you have not previously established a fiscal tax year, your tax year is the calendar year. File an amended return online A calendar year is 12 consecutive months ending on December 31. File an amended return online If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. File an amended return online S. File an amended return online resident for any calendar year, you will be treated as a U. File an amended return online S. File an amended return online resident for any part of your fiscal year that falls within that calendar year. File an amended return online Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. File an amended return online For an individual, this is a social security number (SSN). File an amended return online If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). File an amended return online An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. File an amended return online You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. File an amended return online S. File an amended return online trade or business at any time during the year, An alien who has a U. File an amended return online S. File an amended return online office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). File an amended return online Social security number (SSN). File an amended return online   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. File an amended return online S. File an amended return online employment. File an amended return online   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. File an amended return online You can also download Form SS-5 from the SSA's website at www. File an amended return online socialsecurity. File an amended return online gov/ssnumber/ss5. File an amended return online htm. File an amended return online You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. File an amended return online Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. File an amended return online F-1 and M-1 visa holders. File an amended return online    If you are an F-1 or M-1 student, you must also show your Form I-20. File an amended return online For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. File an amended return online socialsecurity. File an amended return online gov/pubs/10181. File an amended return online html. File an amended return online J-1 visa holders. File an amended return online   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. File an amended return online For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. File an amended return online socialsecurity. File an amended return online gov/pubs/10107. File an amended return online html. File an amended return online Individual taxpayer identification number (ITIN). File an amended return online   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. File an amended return online For details on how to do so, see Form W-7 and its instructions. File an amended return online Allow 6 to 10 weeks for the IRS to notify you of your ITIN. File an amended return online If you already have an ITIN, enter it wherever an SSN is required on your tax return. File an amended return online   An ITIN is for tax use only. File an amended return online It does not entitle you to social security benefits or change your employment or immigration status under U. File an amended return online S. File an amended return online law. File an amended return online   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. File an amended return online Employer identification number (EIN). File an amended return online   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. File an amended return online To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. File an amended return online Filing Status The amount of your tax depends on your filing status. File an amended return online Your filing status is important in determining whether you can take certain deductions and credits. File an amended return online The rules for determining your filing status are different for resident aliens and nonresident aliens. File an amended return online Resident Aliens Resident aliens can use the same filing statuses available to U. File an amended return online S. File an amended return online citizens. File an amended return online See your form instructions or Publication 501 for more information on filing status. File an amended return online Married filing jointly. File an amended return online   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. File an amended return online Qualifying widow(er). File an amended return online   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. File an amended return online This applies only if you could have filed a joint return with your spouse for the year your spouse died. File an amended return online Head of household. File an amended return online   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. File an amended return online You must be a resident alien for the entire tax year. File an amended return online   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. File an amended return online Note. File an amended return online   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. File an amended return online In that case, you will not be entitled to the credit. File an amended return online See Publication 596 for more information. File an amended return online Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. File an amended return online If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. File an amended return online Married nonresident alien. File an amended return online   Married nonresident aliens who are not married to U. File an amended return online S. File an amended return online citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. File an amended return online S. File an amended return online trade or business. File an amended return online Exceptions. File an amended return online   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. File an amended return online However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. File an amended return online S. File an amended return online national. File an amended return online See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. File an amended return online U. File an amended return online S. File an amended return online national is defined later in this section under Qualifying widow(er) . File an amended return online   A nonresident alien generally cannot file as married filing jointly. File an amended return online However, a nonresident alien who is married to a U. File an amended return online S. File an amended return online citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. File an amended return online For information on these choices, see chapter 1. File an amended return online If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. File an amended return online Qualifying widow(er). File an amended return online   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. File an amended return online You were a resident of Canada, Mexico, or South Korea, or a U. File an amended return online S. File an amended return online national (defined later). File an amended return online Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. File an amended return online You have a dependent child living with you. File an amended return online See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. File an amended return online   A U. File an amended return online S. File an amended return online national is an individual who, although not a U. File an amended return online S. File an amended return online citizen, owes his or her allegiance to the United States. File an amended return online U. File an amended return online S. File an amended return online nationals include American Samoans and Northern Mariana Islanders who chose to become U. File an amended return online S. File an amended return online nationals instead of U. File an amended return online S. File an amended return online citizens. File an amended return online Head of household. File an amended return online   You cannot file as head of household if you are a nonresident alien at any time during the tax year. File an amended return online However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. File an amended return online S. File an amended return online citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . File an amended return online Note. File an amended return online   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. File an amended return online In that case, your spouse will not be entitled to the credit. File an amended return online See Publication 596 for more information. File an amended return online Estates and trusts. File an amended return online   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. File an amended return online S. File an amended return online trade or business. File an amended return online Special rules for aliens from certain U. File an amended return online S. File an amended return online possessions. File an amended return online   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. File an amended return online Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. File an amended return online For resident aliens, this includes income from sources both within and outside the United States. File an amended return online For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. File an amended return online S. File an amended return online sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). File an amended return online Deductions Resident and nonresident aliens can claim similar deductions on their U. File an amended return online S. File an amended return online tax returns. File an amended return online However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. File an amended return online S. File an amended return online trade or business. File an amended return online Resident Aliens You can claim the same deductions allowed to U. File an amended return online S. File an amended return online citizens if you are a resident alien for the entire tax year. File an amended return online While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. File an amended return online You should get Form 1040 and instructions for more information on how to claim your allowable deductions. File an amended return online Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. File an amended return online You generally cannot claim deductions related to income that is not connected with your U. File an amended return online S. File an amended return online business activities. File an amended return online Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. File an amended return online Ordinary and necessary business expenses. File an amended return online   You can deduct all ordinary and necessary expenses in the operation of your U. File an amended return online S. File an amended return online trade or business to the extent they relate to income effectively connected with that trade or business. File an amended return online The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. File an amended return online For information about other business expenses, see Publication 535. File an amended return online Losses. File an amended return online   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. File an amended return online to the extent that they relate to income that is effectively connected with a trade or business in the United States. File an amended return online Educator expenses. File an amended return online   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. File an amended return online For more information, see your tax form instructions. File an amended return online Individual retirement arrangement (IRA). File an amended return online   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. File an amended return online But you must have taxable compensation effectively connected with a U. File an amended return online S. File an amended return online trade or business to do so. File an amended return online A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. File an amended return online If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. File an amended return online ) at work or through self-employment, your IRA deduction may be reduced or eliminated. File an amended return online But you can still make contributions to a traditional IRA even if you cannot deduct them. File an amended return online If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. File an amended return online   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). File an amended return online Moving expenses. File an amended return online   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. File an amended return online You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. File an amended return online Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. File an amended return online If you had no former job location, the new job location must be at least 50 miles from your former home. File an amended return online   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. File an amended return online   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. File an amended return online   For more information on the moving expense deduction, see Publication 521. File an amended return online Reimbursements. File an amended return online   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. File an amended return online You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. File an amended return online For more information, see Publication 521. File an amended return online Moving expense or travel expense. File an amended return online   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. File an amended return online Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. File an amended return online Self-employed SEP, SIMPLE, and qualified retirement plans. File an amended return online   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. File an amended return online To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. File an amended return online S. File an amended return online trade or business. File an amended return online   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. File an amended return online Penalty on early withdrawal of savings. File an amended return online   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. File an amended return online Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. File an amended return online However, if the interest income is effectively connected with your U. File an amended return online S. File an amended return online trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. File an amended return online Student loan interest expense. File an amended return online   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. File an amended return online Generally, you can claim the deduction if all the following requirements are met. File an amended return online Your filing status is any filing status except married filing separately. File an amended return online Your modified adjusted gross income is less than $75,000. File an amended return online No one else is claiming an exemption for you on his or her 2013 tax return. File an amended return online You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. File an amended return online The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. File an amended return online The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. File an amended return online The person for whom the expenses were paid or incurred was an eligible student. File an amended return online Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. File an amended return online For more information, see Publication 970, Tax Benefits for Education. File an amended return online Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File an amended return online S. File an amended return online citizens. File an amended return online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File an amended return online S. File an amended return online tax return. File an amended return online Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. File an amended return online S. File an amended return online citizens. File an amended return online You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. File an amended return online S. File an amended return online tax purposes and was not the dependent of another taxpayer. File an amended return online You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. File an amended return online You can claim an exemption for each person who qualifies as a dependent according to the rules for U. File an amended return online S. File an amended return online citizens. File an amended return online The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. File an amended return online Get Publication 501 for more information. File an amended return online Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. File an amended return online See Identification Number, earlier. File an amended return online Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). File an amended return online You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. File an amended return online Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. File an amended return online See Identification Number, earlier. File an amended return online Residents of Mexico or Canada or U. File an amended return online S. File an amended return online nationals. File an amended return online   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. File an amended return online S. File an amended return online tax purposes and cannot be claimed as the dependent on another U. File an amended return online S. File an amended return online taxpayer's return. File an amended return online In addition, you can claim exemptions for your dependents who meet certain tests. File an amended return online Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. File an amended return online S. File an amended return online citizens to determine who is a dependent and for which dependents exemptions can be claimed. File an amended return online See Publication 501 for these rules. File an amended return online For purposes of these rules, dependents who are U. File an amended return online S. File an amended return online nationals meet the citizenship test discussed in Publication 501. File an amended return online Residents of South Korea. File an amended return online   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. File an amended return online The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. File an amended return online S. File an amended return online source gross income effectively connected with a U. File an amended return online S. File an amended return online trade or business for the tax year to the alien's entire income from all sources during the tax year. File an amended return online Example. File an amended return online Mr. File an amended return online Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. File an amended return online During the tax year he receives U. File an amended return online S. File an amended return online compensation of $18,000. File an amended return online He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. File an amended return online S. File an amended return online trade or business. File an amended return online Thus, his total income for the year is $24,000. File an amended return online Mr. File an amended return online Park meets all requirements for claiming exemptions for his spouse and two children. File an amended return online The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. File an amended return online   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. File an amended return online   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. File an amended return online S. File an amended return online taxpayer's return. File an amended return online   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. File an amended return online S. File an amended return online citizens. File an amended return online See Publication 501 for these rules. File an amended return online   List your spouse and dependents on line 7c of Form 1040NR. File an amended return online Enter the total on the appropriate line to the right of line 7c. File an amended return online Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File an amended return online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File an amended return online S. File an amended return online trade or business. File an amended return online Resident Aliens You can claim the same itemized deductions as U. File an amended return online S. File an amended return online citizens, using Schedule A of Form 1040. File an amended return online These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. File an amended return online If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. File an amended return online For further information, see Form 1040 and instructions. File an amended return online Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. File an amended return online S. File an amended return online trade or business. File an amended return online These deductions include state and local income taxes, charitable contributions to U. File an amended return online S. File an amended return online organizations, casualty and theft losses, and miscellaneous deductions. File an amended return online Use Schedule A of Form 1040NR to claim itemized deductions. File an amended return online If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. File an amended return online If you are claiming any other itemized deduction, you must file Form 1040NR. File an amended return online Standard deduction. File an amended return online   Nonresident aliens cannot claim the standard deduction. File an amended return online However, see Students and business apprentices from India , next. File an amended return online Students and business apprentices from India. File an amended return online   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. File an amended return online You can claim the standard deduction provided you do not claim itemized deductions. File an amended return online   Use Worksheet 5-1 to figure your standard deduction. File an amended return online If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. File an amended return online State and local income taxes. File an amended return online   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. File an amended return online If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. File an amended return online Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. File an amended return online See Recoveries in Publication 525 for details on how to figure the amount to include in income. File an amended return online Charitable contributions. File an amended return online   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. File an amended return online Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. File an amended return online Certain organizations that promote national or international amateur sports competition are also qualified organizations. File an amended return online Foreign organizations. File an amended return online   Contributions made directly to a foreign organization are not deductible. File an amended return online However, you can deduct contributions to a U. File an amended return online S. File an amended return online organization that transfers funds to a charitable foreign organization if the U. File an amended return online S. File an amended return online organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. File an amended return online S. File an amended return online organization. File an amended return online   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. File an amended return online Worksheet 5-1. File an amended return online 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. File an amended return online If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. File an amended return online You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. File an amended return online 1 Enter the amount shown below for your filing status. File an amended return online           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. File an amended return online           2 Can you be claimed as a dependent on someone else's U. File an amended return online S. File an amended return online income tax return?  No. File an amended return online Enter the amount from line 1 on line 4. File an amended return online Skip line 3 and go to line 5. File an amended return online   Yes. File an amended return online Go to line 3. File an amended return online         3 Is your earned income* more than $650?           Yes. File an amended return online Add $350 to your earned income. File an amended return online Enter the total. File an amended return online           No. File an amended return online Enter $1,000 3. File an amended return online       4 Enter the smaller of line 1 or line 3 4. File an amended return online   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). File an amended return online If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). File an amended return online Otherwise, enter -0- 5. File an amended return online   6 Add lines 4 and 5. File an amended return online Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). File an amended return online Print “Standard Deduction Allowed Under U. File an amended return online S. File an amended return online –India Income Tax Treaty” in the space to the left of these lines. File an amended return online This is your standard deduction for 2013. File an amended return online 6. File an amended return online   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. File an amended return online It also includes any amount received as a scholarship that you must include in your income. File an amended return online Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). File an amended return online Contributions from which you benefit. File an amended return online   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. File an amended return online   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. File an amended return online For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. File an amended return online Cash contributions. File an amended return online   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. File an amended return online The written record must include the name of the charity, date of the contribution, and the amount of the contribution. File an amended return online   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). File an amended return online If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. File an amended return online Noncash contributions. File an amended return online   For contributions not made in cash, the records you must keep depend on the amount of your deduction. File an amended return online See Publication 526 for details. File an amended return online For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. File an amended return online If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. File an amended return online If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. File an amended return online If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. File an amended return online You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. File an amended return online See Form 8283 and its instructions for details. File an amended return online Contributions of appreciated property. File an amended return online   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. File an amended return online However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. File an amended return online Your basis in the property is generally what you paid for it. File an amended return online If you need more information about basis, get Publication 551, Basis of Assets. File an amended return online   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. File an amended return online For information about these rules, see Publication 526. File an amended return online Limit. File an amended return online   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. File an amended return online For a discussion of limits on charitable contributions and other information, get Publication 526. File an amended return online Casualty and theft losses. File an amended return online   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. File an amended return online S. File an amended return online trade or business. File an amended return online The property can be personal use property or income-producing property not connected with a U. File an amended return online S. File an amended return online trade or business. File an amended return online The property must be located in the United States at the time of the casualty or theft. File an amended return online You can deduct theft losses only in the year in which you discover the loss. File an amended return online   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. File an amended return online The fair market value of property immediately after a theft is considered zero, because you no longer have the property. File an amended return online   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. File an amended return online If you do not, you cannot deduct this loss as a casualty or theft loss. File an amended return online   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. File an amended return online Losses from personal use property. File an amended return online    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. File an amended return online You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. File an amended return online Losses from income-producing property. File an amended return online   These losses are not subject to the limitations that apply to personal use property. File an amended return online Use Section B of Form 4684 to figure your deduction for these losses. File an amended return online Job expenses and other miscellaneous deductions. File an amended return online   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. File an amended return online Generally, the allowable deductions must be related to effectively connected income. File an amended return online Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). File an amended return online   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). File an amended return online For more information on miscellaneous deductions, see the instructions for Form 1040NR. File an amended return online Travel expenses. File an amended return online   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. File an amended return online Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. File an amended return online You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. File an amended return online   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. File an amended return online You cannot deduct travel expenses for other members of your family or party. File an amended return online Deductible travel expenses. File an amended return online   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. File an amended return online , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. File an amended return online You generally can deduct only 50% of unreimbursed meal expenses. File an amended return online The standard meal allowance rates for high-cost areas are available at www. File an amended return online gsa. File an amended return online gov/perdiem. File an amended return online The rates for other areas are in Publication 463. File an amended return online   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). File an amended return online Expenses allocable to U. File an amended return online S. File an amended return online tax-exempt income. File an amended return online   You cannot deduct an expense, or part of an expense, that is allocable to U. File an amended return online S. File an amended return online tax-exempt income, including income exempt by tax treaty. File an amended return online Example. File an amended return online Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. File an amended return online S. File an amended return online company. File an amended return online During her stay in the United States, she received a salary of $8,000 from her Polish employer. File an amended return online She received no other U. File an amended return online S. File an amended return online source income. File an amended return online She spent $3,000 on travel expenses, of which $1,000 were for meals. File an amended return online None of these expenses were reimbursed. File an amended return online Under the tax treaty with Poland, $5,000 of her salary is exempt from U. File an amended return online S. File an amended return online income tax. File an amended return online In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). File an amended return online She must reduce the remaining $2,500 of travel expenses by 62. File an amended return online 5% ($1,563) because 62. File an amended return online 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. File an amended return online She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). File an amended return online She completes the remaining lines according to the instructions for Schedule A. File an amended return online More information. File an amended return online   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. File an amended return online Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. File an amended return online Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. File an amended return online S. File an amended return online citizens. File an amended return online The following items are some of the credits you may be able to claim. File an amended return online Foreign tax credit. File an amended return online   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. File an amended return online You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. File an amended return online To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. File an amended return online   For more information, get Publication 514, Foreign Tax Credit for Individuals. File an amended return online Child and dependent care credit. File an amended return online   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. File an amended return online Generally, you must be able to claim an exemption for your dependent. File an amended return online   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. File an amended return online Credit for the elderly or the disabled. File an amended return online   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. File an amended return online For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). File an amended return online Education credits. File an amended return online   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. File an amended return online There are two education credits: the American Opportunity Credit and the lifetime learning credit. File an amended return online You cannot claim these credits if you are married filing separately. File an amended return online Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. File an amended return online For more information, see Publication 970. File an amended return online Retirement savings contributions credit. File an amended return online   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File an amended return online You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). File an amended return online Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. File an amended return online For more information, see Publication 590. File an amended return online Child tax credit. File an amended return online   You may be able to take this credit if you have a qualifying child. File an amended return online   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File an amended return online Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File an amended return online Is a U. File an amended return online S. File an amended return online citizen, a U. File an amended return online S. File an amended return online national, or a resident alien. File an amended return online Did not provide over half of his or her own support for 2013. File an amended return online Lived with you more than half of 2013. File an amended return online Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File an amended return online Is claimed as a dependent on your return. File an amended return online An adopted child is always treated as your own child. File an amended return online An adopted child includes a child lawfully placed with you for legal adoption. File an amended return online   See your form instructions for additional details. File an amended return online Adoption credit. File an amended return online   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File an amended return online This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File an amended return online To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. File an amended return online Earned income credit. File an amended return online   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). File an amended return online If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. File an amended return online If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. File an amended return online If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. File an amended return online You cannot claim the earned income credit if your filing status is married filing separately. File an amended return online    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. File an amended return online You cannot claim the credit using an ITIN. File an amended return online If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. File an amended return online An example of a federally funded benefit is Medicaid. File an amended return online If a card has this legend and the individual's immigration status has changed so that the individual is now a U. File an amended return online S. File an amended return online citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. File an amended return online Other information. File an amended return online   There are other eligibility rules that are not discussed here. File an amended return online For more information, get Publication 596, Earned Income Credit. File an amended return online Nonresident Aliens You can claim some of the same credits that resident aliens can claim. File an amended return online You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. File an amended return online Credits Credits are allowed only if you receive effectively connected income. File an amended return online You may be able to claim some of the following credits. File an amended return online Foreign tax credit. File an amended return online   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. File an amended return online S. File an amended return online possession on that income. File an amended return online   If you do not have foreign source income effectively connected with a U. File an amended return online S. File an amended return online trade or business, you cannot claim credits against your U. File an amended return online S. File an amended return online tax for taxes paid or accrued to a foreign country or U. File an amended return online S. File an amended return online possession. File an amended return online   You cannot take any credit for taxes imposed by a foreign country or U. File an amended return online S. File an amended return online possession on your U. File an amended return online S. File an amended return online source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. File an amended return online   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. File an amended return online See Publication 514 for more information. File an amended return online Child and dependent care credit. File an amended return online   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. File an amended return online Generally, you must be able to claim an exemption for your dependent. File an amended return online   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. File an amended return online S. File an amended return online citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). File an amended return online   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. File an amended return online Earned income generally means wages, salaries, and professional fees for personal services performed. File an amended return online   For more information, get Publication 503. File an amended return online Education credits. File an amended return online   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File an amended return online However, if you are married and choose to file a joint return with a U. File an amended return online S. File an amended return online citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. File an amended return online Retirement savings contributions credit. File an amended return online   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File an amended return online You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. File an amended return online Use Form 8880 to figure the credit. File an amended return online For more information, see Publication 590. File an amended return online Child tax credit. File an amended return online   You may be able to take this credit if you have a qualifying child. File an amended return online   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File an amended return online Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File an amended return online Is a U. File an amended return online S. File an amended return online citizen, a U. File an amended return online S. File an amended return online national, or a resident alien. File an amended return online Did not provide over half of his or her own support for 2013. File an amended return online Lived with you more than half of 2013. File an amended return online Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File an amended return online Is claimed as a dependent on your return. File an amended return online An adopted child is always treated as your own child. File an amended return online An adopted child includes a child lawfully placed with you for legal adoption. File an amended return online   See your form instructions for additional details. File an amended return online Adoption credit. File an amended return online   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File an amended return online This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File an amended return online To claim the adoption credit, file Form 8839 with your Form 1040NR. File an amended return online   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. File an amended return online S. File an amended return online citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). File an amended return online Credit for prior year minimum tax. File an amended return online   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. File an amended return online Earned income credit. File an amended return online   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. File an amended return online However, if you are married and choose to file a joint return with a U. File an amended return online S. File an amended return online citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. File an amended return online    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. File an amended return online You cannot claim the credit using an ITIN. File an amended return online If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. File an amended return online An example of a federally funded benefit is Medicaid. File an amended return online If a card has this legend and the individual's immigration status has changed so that the individual is now a U. File an amended return online S. File an amended return online citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. File an amended return online   See Publication 596 for more information on the credit. File an amended return online Tax Withheld You can claim the tax withheld during the year as a payment against your U. File an amended return online S. File an amended return online tax. File an amended return online You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. File an amended return online The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. File an amended return online Withholding from wages. File an amended return online   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. File an amended return online S. File an amended return online income tax liability for the same year. File an amended return online You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. File an amended return online Excess social security tax withheld. File an amended return online   If you have two or more employers, you may be able to claim a credit against your U. File an amended return online S. File an amended return online income tax liability for social security tax withheld in excess of the maximum required. File an amended return online See Social Security and Medicare Taxes in chapter 8 for more information. File an amended return online Additional Medicare Tax. File an amended return online   Your employer is responsible for withholding the 0. File an amended return online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. File an amended return online If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. File an amended return online Tax paid on undistributed long-term capital gains. File an amended return online   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. File an amended return online You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. File an amended return online Tax withheld at the source. File an amended return online   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. File an amended return online Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. File an amended return online Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. File an amended return online Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. File an amended return online Tax withheld on partnership income. File an amended return online   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. File an amended return online The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. File an amended return online A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. File an amended return online In this case, the partnership will give you a statement on Form 1042-S. File an amended return online Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. File an amended return online Claiming tax withheld on your return. File an amended return online   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. File an amended return online The following table lists some of the more common information documents and shows where to find the amount of tax withheld. File an amended return online Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. File an amended return online You should file Form 1040 and report all income from sources both in and outside the United States. File an amended return online However, you can exclude the income discussed in the following paragraphs. File an amended return online For tax purposes other than reporting income, however, you will be treated as a nonresident alien. File an amended return online For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. File an amended return online There are also limits on what deductions and credits are allowed. File an amended return online See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. File an amended return online Residents of Puerto Rico. File an amended return online   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). File an amended return online   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. File an amended return online You must also make your first payment of estimated tax by June 15. File an amended return online You cannot file a joint income tax return or make joint payments of estimated tax. File an amended return online However, if you are married to a U. File an amended return online S. File an amended return online citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. File an amended return online   If you earn wages subject to withholding, your U. File an amended return online S. File an amended return online income tax return is due by April 15. File an amended return online Your first payment of estimated tax is also due by April 15. File an amended return online For information on withholding and estimated tax, see chapter 8 . File an amended return online Residents of American Samoa. File an amended return online   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. File an amended return online S. File an amended return online government or any of its agencies). File an amended return online An employee of the American Samoan government is not considered an employee of the U. File an amended return online S. File an amended return online government or any of its agencies for purposes of the exclusion. File an amended return online For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. File an amended return online S. File an amended return online Possessions. File an amended return online Prev  Up  Next   Home   More Online Publications