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Filing Taxes 2014

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Filing Taxes 2014

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

Learn how to get benefits from the government and browse popular benefits by topic.

Free Money from the Government

Many people have heard that the government will give you money for almost any reason. This is not true.

You must complete an application and meet specific eligibility requirements in order to receive financial assistance from the government.

Benefits.gov can help you determine which types of government assistance you might qualify for and tell you where to apply.

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Benefits.gov can help you identify grants, loans, financial aid, and other benefits from the federal government, determine if you are eligible, and then tell you how and where to apply.

When looking for financial assistance, remember that there are differences between grants and loans. You are required to pay back a loan, often with interest. You are not required to pay back a grant.

Your state's human service or social service agency might also be able to provide financial assistance or refer you to local community organizations for help.

Grants

There are very few grants available to individuals, sometimes called “personal grants.” The best place to find money to help you and your family is Benefits.gov.

Most grants are awarded to universities, researchers, cities, states, counties, and non-profit organizations. You can find grants for organizations at Grants.gov.

Loans

GovLoans.gov can help you find loans from the government including business and education loans. You are required to pay back loans, often with interest.

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Most Popular Benefits by Topic

Especially for Specific Audiences

Agricultural and Rural Assistance

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The Filing Taxes 2014

Filing taxes 2014 Publication 516 - Additional Material Prev  Up  Next   Home   More Online Publications