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File late taxes online free 10. File late taxes online free   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. File late taxes online free Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. File late taxes online free Use Schedule SE to figure net earnings from self-employment. File late taxes online free Sole proprietor or independent contractor. File late taxes online free   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. File late taxes online free SE tax rate. File late taxes online free    For 2013, the SE tax rate on net earnings is 15. File late taxes online free 3% (12. File late taxes online free 4% social security tax plus 2. File late taxes online free 9% Medicare tax). File late taxes online free Maximum earnings subject to self-employment tax. File late taxes online free    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File late taxes online free 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File late taxes online free   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File late taxes online free 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File late taxes online free   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. File late taxes online free 4% social security part of the SE tax on any of your net earnings. File late taxes online free However, you must pay the 2. File late taxes online free 9% Medicare part of the SE tax on all your net earnings. File late taxes online free Special Rules and Exceptions Aliens. File late taxes online free   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. File late taxes online free S. File late taxes online free citizens. File late taxes online free Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. File late taxes online free S. File late taxes online free social security system. File late taxes online free However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. File late taxes online free S. File late taxes online free residents for self-employment tax purposes. File late taxes online free For more information on aliens, see Publication 519, U. File late taxes online free S. File late taxes online free Tax Guide for Aliens. File late taxes online free Child employed by parent. File late taxes online free   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. File late taxes online free Church employee. File late taxes online free    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. File late taxes online free 28 or more in wages from the church or organization. File late taxes online free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File late taxes online free Fishing crew member. File late taxes online free   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. File late taxes online free You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. File late taxes online free The pay is not more than $100 per trip. File late taxes online free The pay is received only if there is a minimum catch. File late taxes online free The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. File late taxes online free You get a share of the catch or a share of the proceeds from the sale of the catch. File late taxes online free Your share depends on the amount of the catch. File late taxes online free The boat's operating crew normally numbers fewer than 10 individuals. File late taxes online free (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. File late taxes online free ) Notary public. File late taxes online free   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). File late taxes online free State or local government employee. File late taxes online free   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. File late taxes online free Foreign government or international organization employee. File late taxes online free   You are subject to SE tax if both the following conditions are true. File late taxes online free You are a U. File late taxes online free S. File late taxes online free citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. File late taxes online free Your employer is not required to withhold social security and Medicare taxes from your wages. File late taxes online free U. File late taxes online free S. File late taxes online free citizen or resident alien residing abroad. File late taxes online free    If you are a self-employed U. File late taxes online free S. File late taxes online free citizen or resident alien living outside the United States, in most cases you must pay SE tax. File late taxes online free Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. File late taxes online free Exception. File late taxes online free    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. File late taxes online free Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. File late taxes online free The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. File late taxes online free   For more information, see the Instructions for Schedule SE (Form 1040). File late taxes online free More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. File late taxes online free A loss from one business reduces your profit from another business. File late taxes online free Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. File late taxes online free Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. File late taxes online free It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. File late taxes online free Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. File late taxes online free If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. File late taxes online free Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. File late taxes online free The regular method. File late taxes online free The nonfarm optional method. File late taxes online free The farm optional method. File late taxes online free You must use the regular method unless you are eligible to use one or both of the optional methods. File late taxes online free Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. File late taxes online free You want to receive credit for social security benefit coverage. File late taxes online free You incurred child or dependent care expenses for which you could claim a credit. File late taxes online free (An optional method may increase your earned income, which could increase your credit. File late taxes online free ) You are entitled to the earned income credit. File late taxes online free (An optional method may increase your earned income, which could increase your credit. File late taxes online free ) You are entitled to the additional child tax credit. File late taxes online free (An optional method may increase your earned income, which could increase your credit. File late taxes online free ) Effects of using an optional method. File late taxes online free   Using an optional method could increase your SE tax. File late taxes online free Paying more SE tax could result in your getting higher benefits when you retire. File late taxes online free   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. File late taxes online free   The optional methods may be used only to figure your SE tax. File late taxes online free To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. File late taxes online free Regular Method Multiply your total earnings subject to SE tax by 92. File late taxes online free 35% (. File late taxes online free 9235) to get your net earnings under the regular method. File late taxes online free See Short Schedule SE, line 4, or Long Schedule SE, line 4a. File late taxes online free Net earnings figured using the regular method are also called actual net earnings. File late taxes online free Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. File late taxes online free You may use this method if you meet all the following tests. File late taxes online free You are self-employed on a regular basis. File late taxes online free This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. File late taxes online free The net earnings can be from either farm or nonfarm earnings or both. File late taxes online free You have used this method less than 5 years. File late taxes online free (There is a 5-year lifetime limit. File late taxes online free ) The years do not have to be one after another. File late taxes online free Your net nonfarm profits were: Less than $5,024, and Less than 72. File late taxes online free 189% of your gross nonfarm income. File late taxes online free Net nonfarm profits. File late taxes online free   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). File late taxes online free   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. File late taxes online free Gross nonfarm income. File late taxes online free   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). File late taxes online free Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. File late taxes online free Table 10-1. File late taxes online free Figuring Nonfarm Net Earnings IF your gross nonfarm income is. File late taxes online free . File late taxes online free . File late taxes online free THEN your net earnings are equal to. File late taxes online free . File late taxes online free . File late taxes online free $6,960 or less Two-thirds of your gross nonfarm income. File late taxes online free More than $6,960 $4,640 Actual net earnings. File late taxes online free   Your actual net earnings are 92. File late taxes online free 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. File late taxes online free 35% (. File late taxes online free 9235) to get actual net earnings). File late taxes online free Actual net earnings are equivalent to net earnings figured using the regular method. File late taxes online free Optional net earnings less than actual net earnings. File late taxes online free   You cannot use this method to report an amount less than your actual net earnings from self-employment. File late taxes online free Gross nonfarm income of $6,960 or less. File late taxes online free   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. File late taxes online free Example 1. File late taxes online free Net nonfarm profit less than $5,024 and less than 72. File late taxes online free 189% of gross nonfarm income. File late taxes online free Ann Green runs a craft business. File late taxes online free Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. File late taxes online free She meets the test for being self-employed on a regular basis. File late taxes online free She has used the nonfarm optional method less than 5 years. File late taxes online free Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . File late taxes online free 9235). File late taxes online free Because her net profit is less than $5,024 and less than 72. File late taxes online free 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). File late taxes online free Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. File late taxes online free Example 2. File late taxes online free Net nonfarm profit less than $5,024 but not less than 72. File late taxes online free 189% of gross nonfarm income. File late taxes online free Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. File late taxes online free She must use the regular method to figure her net earnings. File late taxes online free She cannot use the nonfarm optional method because her net profit is not less than 72. File late taxes online free 189% of her gross income. File late taxes online free Example 3. File late taxes online free Net loss from a nonfarm business. File late taxes online free Assume that in Example 1 Ann has a net loss of $700. File late taxes online free She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. File late taxes online free Example 4. File late taxes online free Nonfarm net earnings less than $400. File late taxes online free Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. File late taxes online free In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. File late taxes online free Gross nonfarm income of more than $6,960. File late taxes online free   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. File late taxes online free Example 1. File late taxes online free Net nonfarm profit less than $5,024 and less than 72. File late taxes online free 189% of gross nonfarm income. File late taxes online free John White runs an appliance repair shop. File late taxes online free His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. File late taxes online free He meets the test for being self-employed on a regular basis. File late taxes online free He has used the nonfarm optional method less than 5 years. File late taxes online free His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . File late taxes online free 9235). File late taxes online free Because his net profit is less than $5,024 and less than 72. File late taxes online free 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. File late taxes online free Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. File late taxes online free Example 2. File late taxes online free Net nonfarm profit not less than $5,024. File late taxes online free Assume that in Example 1 John's net profit is $5,400. File late taxes online free He must use the regular method. File late taxes online free He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. File late taxes online free Example 3. File late taxes online free Net loss from a nonfarm business. File late taxes online free Assume that in Example 1 John has a net loss of $700. File late taxes online free He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. File late taxes online free Farm Optional Method Use the farm optional method only for earnings from a farming business. File late taxes online free See Publication 225 for information about this method. File late taxes online free Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. File late taxes online free To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. File late taxes online free Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. File late taxes online free Add the net earnings figured under each method to arrive at your total net earnings from self-employment. File late taxes online free You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. File late taxes online free If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. File late taxes online free Example. File late taxes online free You are a self-employed farmer. File late taxes online free You also operate a retail grocery store. File late taxes online free Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. File late taxes online free Table 10-2. File late taxes online free Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. File late taxes online free Method 1. File late taxes online free Using the regular method for both farm and nonfarm income. File late taxes online free Method 2. File late taxes online free Using the optional method for farm income and the regular method for nonfarm income. File late taxes online free Method 3. File late taxes online free Using the regular method for farm income and the optional method for nonfarm income. File late taxes online free Method 4. File late taxes online free Using the optional method for both farm and nonfarm income. File late taxes online free Note. File late taxes online free Actual net earnings is the same as net earnings figured using the regular method. File late taxes online free Table 10-3. File late taxes online free Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. File late taxes online free Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. File late taxes online free Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. File late taxes online free Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. File late taxes online free Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. File late taxes online free Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. File late taxes online free However, certain taxpayers must use Section B—Long Schedule SE. File late taxes online free If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. File late taxes online free Joint return. File late taxes online free   Even if you file a joint return, you cannot file a joint Schedule SE. File late taxes online free This is true whether one spouse or both spouses have earnings subject to SE tax. File late taxes online free If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. File late taxes online free However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. File late taxes online free Attach both schedules to the joint return. File late taxes online free More than one business. File late taxes online free   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. File late taxes online free A loss from one business will reduce your profit from another business. File late taxes online free File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. File late taxes online free Example. File late taxes online free You are the sole proprietor of two separate businesses. File late taxes online free You operate a restaurant that made a net profit of $25,000. File late taxes online free You also have a cabinetmaking business that had a net loss of $500. File late taxes online free You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. File late taxes online free You file Schedule SE showing total earnings subject to SE tax of $24,500. File late taxes online free Prev  Up  Next   Home   More Online Publications
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Food Safety and Labels

To help you make healthy food choices, the federal government posts dietary guidelines. Federal regulations also require many foods to identify fat content, fiber and nutrients on their labels.

Food safety in the home revolves around three main functions: food storage, food handling, and cooking. Most experts agree that practicing a few simple rules focused on cleaning, separating, and cooking can prevent most food-borne illness in the home. The storage and cooking temperatures of food are also important factors in keeping your food safe. Food needs to be kept at 40 degrees Fahrenheit to keep bacteria from growing. In addition, meats should be cooked to a safe temperature - 165 degrees Fahrenheit for poultry and 160 degrees Fahrenheit for beef. The website foodsafety.gov. is your gateway to government food safety information including publications you can download or request. You can also visit recalls.gov for the latest food safety alerts and recalls.

For more information, here are some additional resources:

Organic Food

Buying organic food is a way to eat in a healthy manner and protect the environment. These foods are grown and processed according to USDA regulations and follow specific rules concerning pest control, raising animals, and the use of additives. Keep in mind that organic and natural foods tend to be more expensive than conventionally grown foods, and that the USDA does not claim that organic food is safer or more nutritious than other foods.
To make sure a product is certified organic, look for the USDA organic seal. You can also tell whether produce was grown organically by checking the price look up code (PLU); if the first number starts with a 4, then the food was grown conventionally, if it starts with a 9, it was grown organically.
Other common labels that help you choose certain types of organic food products include:

  • Free-Range or Cage-Free. The flock was provided shelter in a building, room, or area with unlimited access to food, fresh water, and the outdoors during its production cycle.
  • Natural. As required by USDA, meat, poultry, and egg products labeled as “natural” must be minimally processed and contain no artificial ingredients.
  • Grass-Fed. Grass-fed animals receive a majority of their nutrients from grass throughout their life, while organic animals’ pasture diet may be supplemented with grain.

Contact the Agricultural Marketing Service for more information about organic foods.

The File Late Taxes Online Free

File late taxes online free 3. File late taxes online free   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. File late taxes online free Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. File late taxes online free An exclusion from gross income is generally income you receive that is not included in your U. File late taxes online free S. File late taxes online free income and is not subject to U. File late taxes online free S. File late taxes online free tax. File late taxes online free This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. File late taxes online free Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. File late taxes online free Useful Items - You may want to see: Publication 54 Tax Guide for U. File late taxes online free S. File late taxes online free Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. File late taxes online free Resident Aliens Resident aliens may be able to exclude the following items from their gross income. File late taxes online free Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. File late taxes online free The exclusion is $97,600 in 2013. File late taxes online free In addition, you may be able to exclude or deduct certain foreign housing amounts. File late taxes online free You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. File late taxes online free For more information, see Publication 54. File late taxes online free Foreign country. File late taxes online free    A foreign country is any territory under the sovereignty of a government other than that of the United States. File late taxes online free   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. File late taxes online free It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. File late taxes online free   The term “foreign country” does not include U. File late taxes online free S. File late taxes online free possessions or territories. File late taxes online free It does not include the Antarctic region. File late taxes online free Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. File late taxes online free Interest Income Interest income that is not connected with a U. File late taxes online free S. File late taxes online free trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. File late taxes online free State and local government obligations. File late taxes online free   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. File late taxes online free S. File late taxes online free possession, generally is not included in income. File late taxes online free However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. File late taxes online free Portfolio interest. File late taxes online free   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. File late taxes online free To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. File late taxes online free Note. File late taxes online free For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. File late taxes online free Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. File late taxes online free Obligations in registered form. File late taxes online free   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. File late taxes online free   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. File late taxes online free   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. File late taxes online free For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. File late taxes online free Obligations not in registered form. File late taxes online free    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. File late taxes online free A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. File late taxes online free   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. File late taxes online free In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. File late taxes online free Interest that does not qualify as portfolio interest. File late taxes online free   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. File late taxes online free You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. File late taxes online free Contingent interest. File late taxes online free   Portfolio interest does not include contingent interest. File late taxes online free Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. File late taxes online free For exceptions, see Internal Revenue Code section 871(h)(4)(C). File late taxes online free Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. File late taxes online free Related persons. File late taxes online free   Related persons include the following. File late taxes online free Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File late taxes online free ), and lineal descendants (children, grandchildren, etc. File late taxes online free ). File late taxes online free Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. File late taxes online free Certain corporations, partnerships, and other entities. File late taxes online free For details, see Nondeductible Loss in chapter 2 of Publication 544. File late taxes online free Exception for existing debt. File late taxes online free   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. File late taxes online free Dividend Income The following dividend income is exempt from the 30% tax. File late taxes online free Certain dividends paid by foreign corporations. File late taxes online free   There is no 30% tax on U. File late taxes online free S. File late taxes online free source dividends you receive from a foreign corporation. File late taxes online free See Second exception under Dividends in chapter 2 for how to figure the amount of U. File late taxes online free S. File late taxes online free source dividends. File late taxes online free Certain interest-related dividends. File late taxes online free   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. File late taxes online free The mutual fund will designate in writing which dividends are interest-related dividends. File late taxes online free Certain short-term capital gain dividends. File late taxes online free   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. File late taxes online free The mutual fund will designate in writing which dividends are short-term capital gain dividends. File late taxes online free This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. File late taxes online free Services Performed for Foreign Employer If you were paid by a foreign employer, your U. File late taxes online free S. File late taxes online free source income may be exempt from U. File late taxes online free S. File late taxes online free tax, but only if you meet one of the situations discussed next. File late taxes online free Employees of foreign persons, organizations, or offices. File late taxes online free   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. File late taxes online free S. File late taxes online free sources and is tax exempt if you meet all three of the following conditions. File late taxes online free You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. File late taxes online free S. File late taxes online free corporation, a U. File late taxes online free S. File late taxes online free partnership, or a U. File late taxes online free S. File late taxes online free citizen or resident. File late taxes online free You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. File late taxes online free Your pay for these services is not more than $3,000. File late taxes online free If you do not meet all three conditions, your income from personal services performed in the United States is U. File late taxes online free S. File late taxes online free source income and is taxed according to the rules in chapter 4. File late taxes online free   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. File late taxes online free To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. File late taxes online free If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. File late taxes online free   A day means a calendar day during any part of which you are physically present in the United States. File late taxes online free Example 1. File late taxes online free During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. File late taxes online free S. File late taxes online free partnership. File late taxes online free Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. File late taxes online free That office paid him a total gross salary of $2,800 for those services. File late taxes online free During 2013, he was not engaged in a trade or business in the United States. File late taxes online free The salary is not considered U. File late taxes online free S. File late taxes online free source income and is exempt from U. File late taxes online free S. File late taxes online free tax. File late taxes online free Example 2. File late taxes online free The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. File late taxes online free He received $2,875 in 2013, and $1,625 in 2014. File late taxes online free During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. File late taxes online free Henry's salary is U. File late taxes online free S. File late taxes online free source income and is taxed under the rules in chapter 4. File late taxes online free Crew members. File late taxes online free   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. File late taxes online free S. File late taxes online free possession is not U. File late taxes online free S. File late taxes online free source income and is exempt from U. File late taxes online free S. File late taxes online free tax. File late taxes online free This exemption does not apply to compensation for services performed on foreign aircraft. File late taxes online free Students and exchange visitors. File late taxes online free   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. File late taxes online free   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. File late taxes online free It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. File late taxes online free   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. File late taxes online free Foreign employer. File late taxes online free   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. File late taxes online free S. File late taxes online free possession by a U. File late taxes online free S. File late taxes online free corporation, a U. File late taxes online free S. File late taxes online free partnership, or an individual who is a U. File late taxes online free S. File late taxes online free citizen or resident. File late taxes online free   The term “foreign employer” does not include a foreign government. File late taxes online free Pay from a foreign government that is exempt from U. File late taxes online free S. File late taxes online free income tax is discussed in chapter 10. File late taxes online free Income from certain annuities. File late taxes online free   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. File late taxes online free S. File late taxes online free income tax if you meet both of the following conditions. File late taxes online free You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . File late taxes online free At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. File late taxes online free S. File late taxes online free citizens or residents. File late taxes online free   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. File late taxes online free S. File late taxes online free citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. File late taxes online free   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. File late taxes online free Income affected by treaties. File late taxes online free   Income of any kind that is exempt from U. File late taxes online free S. File late taxes online free tax under a treaty to which the United States is a party is excluded from your gross income. File late taxes online free Income on which the tax is only limited by treaty, however, is included in gross income. File late taxes online free See chapter 9. File late taxes online free Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. File late taxes online free Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. File late taxes online free If you are married and file a joint return, you may be able to exclude up to $500,000. File late taxes online free For information on the requirements for this exclusion, see Publication 523. File late taxes online free This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. File late taxes online free Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. File late taxes online free The rules discussed here apply to both resident and nonresident aliens. File late taxes online free If a nonresident alien receives a grant that is not from U. File late taxes online free S. File late taxes online free sources, it is not subject to U. File late taxes online free S. File late taxes online free tax. File late taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. File late taxes online free S. File late taxes online free sources. File late taxes online free A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. File late taxes online free Candidate for a degree. File late taxes online free   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File late taxes online free Eligible educational institution. File late taxes online free   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File late taxes online free Qualified education expenses. File late taxes online free   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File late taxes online free These items must be required of all students in your course of instruction. File late taxes online free However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. File late taxes online free Expenses that do not qualify. File late taxes online free   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File late taxes online free This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. File late taxes online free Scholarship or fellowship amounts used to pay these costs are taxable. File late taxes online free Amounts used to pay expenses that do not qualify. File late taxes online free   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. File late taxes online free Payment for services. File late taxes online free   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. File late taxes online free This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. File late taxes online free Example. File late taxes online free On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. File late taxes online free As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. File late taxes online free Of the $2,500 scholarship, $1,000 represents payment for her services. File late taxes online free Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. File late taxes online free Prev  Up  Next   Home   More Online Publications