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Find state tax forms 6. Find state tax forms   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Find state tax forms Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Find state tax forms In determining your U. Find state tax forms S. Find state tax forms income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Find state tax forms The most common dual-status tax years are the years of arrival and departure. Find state tax forms See Dual-Status Aliens in chapter 1. Find state tax forms If you are married and choose to be treated as a U. Find state tax forms S. Find state tax forms resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Find state tax forms Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Find state tax forms Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Find state tax forms S. Find state tax forms Individual Income Tax Return 1040-C U. Find state tax forms S. Find state tax forms Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Find state tax forms S. Find state tax forms Estimated Tax for Nonresident Alien Individuals 1040NR U. Find state tax forms S. Find state tax forms Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Find state tax forms Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Find state tax forms If you have not previously established a fiscal tax year, your tax year is the calendar year. Find state tax forms A calendar year is 12 consecutive months ending on December 31. Find state tax forms 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. Find state tax forms S. Find state tax forms resident for any calendar year, you will be treated as a U. Find state tax forms S. Find state tax forms resident for any part of your fiscal year that falls within that calendar year. Find state tax forms Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Find state tax forms Income from sources outside the United States is taxable if you receive it while you are a resident alien. Find state tax forms The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Find state tax forms For the part of the year you are a nonresident alien, you are taxed on income from U. Find state tax forms S. Find state tax forms sources and on certain foreign source income treated as effectively connected with a U. Find state tax forms S. Find state tax forms trade or business. Find state tax forms (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Find state tax forms ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Find state tax forms The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Find state tax forms S. Find state tax forms citizen after receiving it and before the end of the year. Find state tax forms Income from U. Find state tax forms S. Find state tax forms sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Find state tax forms Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Find state tax forms In certain cases, however, treaty provisions may apply while you were a resident alien. Find state tax forms See chapter 9 for more information. Find state tax forms When determining what income is taxed in the United States, you must consider exemptions under U. Find state tax forms S. Find state tax forms tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Find state tax forms For a further discussion of tax treaties, see chapter 9. Find state tax forms Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Find state tax forms 1) Standard deduction. Find state tax forms   You cannot use the standard deduction allowed on Form 1040. Find state tax forms However, you can itemize any allowable deductions. Find state tax forms 2) Exemptions. Find state tax forms   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Find state tax forms 3) Head of household. Find state tax forms   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Find state tax forms 4) Joint return. Find state tax forms   You cannot file a joint return. Find state tax forms However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Find state tax forms 5) Tax rates. Find state tax forms   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Find state tax forms S. Find state tax forms trade or business. Find state tax forms You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Find state tax forms 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, or South Korea, or Married U. Find state tax forms S. Find state tax forms national. Find state tax forms  See the instructions for Form 1040NR to see if you qualify. Find state tax forms    A U. Find state tax forms S. Find state tax forms national is an individual who, although not a U. Find state tax forms S. Find state tax forms citizen, owes his or her allegiance to the United States. Find state tax forms U. Find state tax forms S. Find state tax forms nationals include American Samoans and Northern Mariana Islanders who chose to become U. Find state tax forms S. Find state tax forms nationals instead of U. Find state tax forms S. Find state tax forms citizens. Find state tax forms 6) Tax credits. Find state tax forms   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Find state tax forms S. Find state tax forms citizen or resident, as discussed in chapter 1. Find state tax forms Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Find state tax forms Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Find state tax forms The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Find state tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Find state tax forms Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Find state tax forms S. Find state tax forms national, or Student or business apprentice from India. Find state tax forms For more information, see Exemptions in chapter 5. Find state tax forms How To Figure Tax When you figure your U. Find state tax forms S. Find state tax forms tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Find state tax forms Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Find state tax forms S. Find state tax forms citizens and residents. Find state tax forms Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Find state tax forms You cannot take any deductions against this income. Find state tax forms Social security and railroad retirement benefits. Find state tax forms   During the part of the year you are a nonresident alien, 85% of any U. Find state tax forms S. Find state tax forms social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Find state tax forms (See The 30% Tax in chapter 4. Find state tax forms )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Find state tax forms Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Find state tax forms If you received U. Find state tax forms S. Find state tax forms social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Find state tax forms You will not receive separate statements for the benefits received during your periods of U. Find state tax forms S. Find state tax forms residence and nonresidence. Find state tax forms Therefore, it is important for you to keep careful records of these amounts. Find state tax forms You will need this information to properly complete your return and determine your tax liability. Find state tax forms If you received railroad retirement benefits while you were a nonresident alien, the U. Find state tax forms S. Find state tax forms Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Find state tax forms If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Find state tax forms Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Find state tax forms Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Find state tax forms There are certain restrictions that may apply. Find state tax forms These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Find state tax forms Foreign tax credit. Find state tax forms   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Find state tax forms   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Find state tax forms For more information, see the Instructions for Form 1116 and Publication 514. Find state tax forms Child and dependent care credit. Find state tax forms   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. Find state tax forms Generally, you must be able to claim an exemption for your dependent. Find state tax forms   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Find state tax forms   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 for that tax year. Find state tax forms   For more information, get Publication 503 and Form 2441. Find state tax forms Retirement savings contributions credit. Find state tax forms   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. Find state tax forms 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. Find state tax forms Use Form 8880 to figure the credit. Find state tax forms For more information, see Publication 590. Find state tax forms Child tax credit. Find state tax forms   You may be able to take this credit if you have a qualifying child. Find state tax forms   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Find state tax forms 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). Find state tax forms Is a U. Find state tax forms S. Find state tax forms citizen, a U. Find state tax forms S. Find state tax forms national, or a resident alien. Find state tax forms Did not provide over half of his or her own support for 2013. Find state tax forms Lived with you more than half of 2013. Find state tax forms Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Find state tax forms Is claimed as a dependent on your return. Find state tax forms An adopted child is always treated as your own child. Find state tax forms An adopted child includes a child lawfully placed with you for legal adoption. Find state tax forms   See your form instructions for additional details. Find state tax forms Adoption credit. Find state tax forms   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Find state tax forms This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Find state tax forms To claim the adoption credit, file Form 8839 with the U. Find state tax forms S. Find state tax forms income tax return that you file. Find state tax forms   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Find state tax forms S. Find state tax forms 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). Find state tax forms Payments You can report as payments against your U. Find state tax forms S. Find state tax forms income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Find state tax forms These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Find state tax forms S. Find state tax forms sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Find state tax forms Forms To File The U. Find state tax forms S. Find state tax forms income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Find state tax forms Resident at end of year. Find state tax forms   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Find state tax forms S. Find state tax forms resident on the last day of the tax year. Find state tax forms Write “Dual-Status Return” across the top of the return. Find state tax forms Attach a statement to your return to show the income for the part of the year you are a nonresident. Find state tax forms You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Find state tax forms Nonresident at end of year. Find state tax forms   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Find state tax forms S. Find state tax forms resident on the last day of the tax year. Find state tax forms Write “Dual-Status Return” across the top of the return. Find state tax forms Attach a statement to your return to show the income for the part of the year you are a resident. Find state tax forms You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Find state tax forms   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Find state tax forms For more information, see Expatriation Tax in chapter 4. Find state tax forms Statement. Find state tax forms   Any statement must have your name, address, and taxpayer identification number on it. Find state tax forms You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Find state tax forms When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Find state tax forms If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Find state tax forms In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Find state tax forms If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Find state tax forms If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Find state tax forms If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Find state tax forms If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Find state tax forms In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Find state tax forms O. Find state tax forms Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Find state tax forms Prev  Up  Next   Home   More Online Publications
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Find state tax forms 5. Find state tax forms   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Find state tax forms However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Find state tax forms The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Find state tax forms Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Find state tax forms This section describes the requirements for tax-free treatment of canceled student loans. Find state tax forms Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Find state tax forms The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Find state tax forms See Exception, later. Find state tax forms Eligible educational institution. Find state tax forms   This is an educational institution 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. Find state tax forms Qualified lenders. Find state tax forms   These include the following. Find state tax forms The United States, or an instrumentality thereof. Find state tax forms A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Find state tax forms A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Find state tax forms An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Find state tax forms   Occupations with unmet needs include medicine, nursing, teaching, and law. Find state tax forms Section 501(c)(3) organization. Find state tax forms   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Find state tax forms Charitable. Find state tax forms Religious. Find state tax forms Educational. Find state tax forms Scientific. Find state tax forms Literary. Find state tax forms Testing for public safety. Find state tax forms Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Find state tax forms The prevention of cruelty to children or animals. Find state tax forms Exception. Find state tax forms   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Find state tax forms Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Find state tax forms The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Find state tax forms Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Find state tax forms A state education loan repayment program eligible for funds under the Public Health Service Act. Find state tax forms Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Find state tax forms You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Find state tax forms Prev  Up  Next   Home   More Online Publications