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Free State Efiling

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Free State Efiling

Free state efiling 6. Free state efiling   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Free state efiling Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Free state efiling Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Free state efiling S. Free state efiling Tax Treaties See chapter 7 for information about getting these publications. Free state efiling Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Free state efiling See Table 6-1 at the end of this chapter for a list of these countries. Free state efiling Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Free state efiling If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Free state efiling Treaty benefits generally are available to residents of the United States. Free state efiling They generally are not available to U. Free state efiling S. Free state efiling citizens who do not reside in the United States. Free state efiling However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Free state efiling S. Free state efiling citizens residing in the treaty countries. Free state efiling U. Free state efiling S. Free state efiling citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Free state efiling Certification of U. Free state efiling S. Free state efiling residency. Free state efiling   Use Form 8802, Application for United States Residency Certification, to request certification of U. Free state efiling S. Free state efiling residency for purposes of claiming benefits under a tax treaty. Free state efiling Certification can be requested for the current and any prior calendar years. Free state efiling You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Free state efiling Common Benefits Some common tax treaty benefits are explained below. Free state efiling The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Free state efiling Benefits provided by certain treaties are not provided by others. Free state efiling Personal service income. Free state efiling If you are a U. Free state efiling S. Free state efiling resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Free state efiling Professors and teachers. Free state efiling If you are a U. Free state efiling S. Free state efiling resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Free state efiling Students, trainees, and apprentices. Free state efiling If you are a U. Free state efiling S. Free state efiling resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Free state efiling Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Free state efiling Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Free state efiling Pensions and annuities. Free state efiling If you are a U. Free state efiling S. Free state efiling resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Free state efiling Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Free state efiling Investment income. Free state efiling If you are a U. Free state efiling S. Free state efiling resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Free state efiling Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Free state efiling Tax credit provisions. Free state efiling If you are a U. Free state efiling S. Free state efiling resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Free state efiling Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Free state efiling S. Free state efiling tax on the income. Free state efiling Nondiscrimination provisions. Free state efiling Most U. Free state efiling S. Free state efiling tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Free state efiling S. Free state efiling citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Free state efiling Saving clauses. Free state efiling U. Free state efiling S. Free state efiling treaties contain saving clauses that provide that the treaties do not affect the U. Free state efiling S. Free state efiling taxation of its own citizens and residents. Free state efiling As a result, U. Free state efiling S. Free state efiling citizens and residents generally cannot use the treaty to reduce their U. Free state efiling S. Free state efiling tax liability. Free state efiling However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Free state efiling S. Free state efiling citizens or residents. Free state efiling It is important that you examine the applicable saving clause to determine if an exception applies. Free state efiling More information on treaties. Free state efiling   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Free state efiling Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Free state efiling S. Free state efiling ” appears in the treaty exemption discussions in Publication 901. Free state efiling   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Free state efiling Competent Authority Assistance If you are a U. Free state efiling S. Free state efiling citizen or resident alien, you can request assistance from the U. Free state efiling S. Free state efiling competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Free state efiling You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Free state efiling The U. Free state efiling S. Free state efiling competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Free state efiling Effect of request for assistance. Free state efiling   If your request provides a basis for competent authority assistance, the U. Free state efiling S. Free state efiling competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Free state efiling How to make your request. Free state efiling   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Free state efiling You are denied treaty benefits. Free state efiling Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Free state efiling   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Free state efiling Some of the steps you should consider taking include the following. Free state efiling Filing a protective claim for credit or refund of U. Free state efiling S. Free state efiling taxes. Free state efiling Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Free state efiling Avoiding the lapse or termination of your right to appeal any tax determination. Free state efiling Complying with all applicable procedures for invoking competent authority consideration. Free state efiling Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Free state efiling S. Free state efiling or treaty country tax. Free state efiling Taxpayers can consult with the U. Free state efiling S. Free state efiling competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Free state efiling   The request should contain all essential items of information, including the following items. Free state efiling A reference to the treaty and the treaty provisions on which the request is based. Free state efiling The years and amounts involved in both U. Free state efiling S. Free state efiling dollars and foreign currency. Free state efiling A brief description of the issues for which competent authority assistance is requested. Free state efiling   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Free state efiling Revenue Procedure 2006-54 is available at www. Free state efiling irs. Free state efiling gov/irb/2006-49_IRB/ar13. Free state efiling html. Free state efiling   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free state efiling S. Free state efiling competent authority assistance under tax treaties. Free state efiling As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Free state efiling    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Free state efiling   In the case of U. Free state efiling S. Free state efiling - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Free state efiling If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Free state efiling Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Free state efiling This table is updated through October 31, 2013. Free state efiling You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Free state efiling You can obtain the text of most U. Free state efiling S. Free state efiling treaties at IRS. Free state efiling gov. Free state efiling You also can request the text of treaties from the Department of Treasury at the following address. Free state efiling Department of Treasury Office of Business and Public Liaison Rm. Free state efiling 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Free state efiling S. Free state efiling Virgin Islands, you can call the IRS at 1-800-829-1040. Free state efiling Table 6–1. Free state efiling List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free state efiling D. Free state efiling ) Australia TIAS 10773 Dec. Free state efiling 1, 1983 1986-2 C. Free state efiling B. Free state efiling 220 1986-2 C. Free state efiling B. Free state efiling 246 Protocol TIAS Jan. Free state efiling 1, 2004     Austria TIAS Jan. Free state efiling 1, 1999     Bangladesh TIAS Jan. Free state efiling 1, 2007     Barbados TIAS 11090 Jan. Free state efiling 1, 1984 1991-2 C. Free state efiling B. Free state efiling 436 1991-2 C. Free state efiling B. Free state efiling 466 Protocol TIAS Jan. Free state efiling 1, 2005     Belgium TIAS Jan. Free state efiling 1, 2008     Bulgaria TIAS Jan. Free state efiling 1, 2009     Canada2 TIAS 11087 Jan. Free state efiling 1, 1985 1986-2 C. Free state efiling B. Free state efiling 258 1987-2 C. Free state efiling B. Free state efiling 298 Protocol TIAS Jan. Free state efiling 1, 2009     China, People's Republic of TIAS 12065 Jan. Free state efiling 1, 1987 1988-1 C. Free state efiling B. Free state efiling 414 1988-1 C. Free state efiling B. Free state efiling 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free state efiling 1, 1976 1976-2 C. Free state efiling B. Free state efiling 463 1976-2 C. Free state efiling B. Free state efiling 475 Cyprus TIAS 10965 Jan. Free state efiling 1, 1986 1989-2 C. Free state efiling B. Free state efiling 280 1989-2 C. Free state efiling B. Free state efiling 314 Czech Republic TIAS Jan. Free state efiling 1, 1993     Denmark TIAS Jan. Free state efiling 1, 2001     Protocol TIAS Jan. Free state efiling 1, 2008     Egypt TIAS 10149 Jan. Free state efiling 1, 1982 1982-1 C. Free state efiling B. Free state efiling 219 1982-1 C. Free state efiling B. Free state efiling 243 Estonia TIAS Jan. Free state efiling 1, 2000     Finland TIAS 12101 Jan. Free state efiling 1, 1991     Protocol TIAS Jan. Free state efiling 1, 2008     France TIAS Jan. Free state efiling 1, 1996     Protocol TIAS Jan. Free state efiling 1, 2009     Germany TIAS Jan. Free state efiling 1, 1990     Protocol TIAS Jan. Free state efiling 1, 2008     Greece TIAS 2902 Jan. Free state efiling 1, 1953 1958-2 C. Free state efiling B. Free state efiling 1054 T. Free state efiling D. Free state efiling 6109, 1954-2 C. Free state efiling B. Free state efiling 638 Hungary TIAS 9560 Jan. Free state efiling 1, 1980 1980-1 C. Free state efiling B. Free state efiling 333 1980-1 C. Free state efiling B. Free state efiling 354 Iceland TIAS 8151 Jan. Free state efiling 1, 2009     India TIAS Jan. Free state efiling 1, 1991     Indonesia TIAS 11593 Jan. Free state efiling 1, 1990     Ireland TIAS Jan. Free state efiling 1, 1998     Israel TIAS Jan. Free state efiling 1, 1995     Italy TIAS Jan. Free state efiling 1, 2010     Jamaica TIAS 10207 Jan. Free state efiling 1, 1982 1982-1 C. Free state efiling B. Free state efiling 257 1982-1 C. Free state efiling B. Free state efiling 291 Japan TIAS Jan. Free state efiling 1, 2005     Kazakhstan TIAS Jan. Free state efiling 1, 1996     Korea, South TIAS 9506 Jan. Free state efiling 1, 1980 1979-2 C. Free state efiling B. Free state efiling 435 1979-2 C. Free state efiling B. Free state efiling 458 Latvia TIAS Jan. Free state efiling 1, 2000     Lithuania TIAS Jan. Free state efiling 1, 2000     Luxembourg TIAS Jan. Free state efiling 1, 2001     Malta TIAS Jan. Free state efiling 1, 2011     Mexico TIAS Jan. Free state efiling 1,1994     Protocol TIAS Jan. Free state efiling 1, 2004               Table 6–1 (continued). Free state efiling Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free state efiling D. Free state efiling ) Morocco TIAS 10195 Jan. Free state efiling 1, 1981 1982-2 C. Free state efiling B. Free state efiling 405 1982-2 C. Free state efiling B. Free state efiling 427 Netherlands TIAS Jan. Free state efiling 1, 1994     Protocol TIAS Jan. Free state efiling 1, 2005     New Zealand TIAS 10772 Nov. Free state efiling 2, 1983 1990-2 C. Free state efiling B. Free state efiling 274 1990-2 C. Free state efiling B. Free state efiling 303 Protocol TIAS Jan. Free state efiling 1, 2011     Norway TIAS 7474 Jan. Free state efiling 1, 1971 1973-1 C. Free state efiling B. Free state efiling 669 1973-1 C. Free state efiling B. Free state efiling 693 Protocol TIAS 10205 Jan. Free state efiling 1, 1982 1982-2 C. Free state efiling B. Free state efiling 440 1982-2 C. Free state efiling B. Free state efiling 454 Pakistan TIAS 4232 Jan. Free state efiling 1, 1959 1960-2 C. Free state efiling B. Free state efiling 646 T. Free state efiling D. Free state efiling 6431, 1960-1 C. Free state efiling B. Free state efiling 755 Philippines TIAS 10417 Jan. Free state efiling 1, 1983 1984-2 C. Free state efiling B. Free state efiling 384 1984-2 C. Free state efiling B. Free state efiling 412 Poland TIAS 8486 Jan. Free state efiling 1, 1974 1977-1 C. Free state efiling B. Free state efiling 416 1977-1 C. Free state efiling B. Free state efiling 427 Portugal TIAS Jan. Free state efiling 1, 1996     Romania TIAS 8228 Jan. Free state efiling 1, 1974 1976-2 C. Free state efiling B. Free state efiling 492 1976-2 C. Free state efiling B. Free state efiling 504 Russia TIAS Jan. Free state efiling 1, 1994     Slovak Republic TIAS Jan. Free state efiling 1, 1993     Slovenia TIAS Jan. Free state efiling 1, 2002     South Africa TIAS Jan. Free state efiling 1, 1998     Spain TIAS Jan. Free state efiling 1, 1991     Sri Lanka TIAS Jan. Free state efiling 1, 2004     Sweden TIAS Jan. Free state efiling 1, 1996     Protocol TIAS Jan. Free state efiling 1, 2007     Switzerland TIAS Jan. Free state efiling 1, 1998     Thailand TIAS Jan. Free state efiling 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free state efiling 1, 1970 1971-2 C. Free state efiling B. Free state efiling 479   Tunisia TIAS Jan. Free state efiling 1, 1990     Turkey TIAS Jan. Free state efiling 1, 1998     Ukraine TIAS Jan. Free state efiling 1, 2001     United Kingdom TIAS Jan. Free state efiling 1, 2004     Venezuela TIAS Jan. Free state efiling 1, 2000      1(TIAS) — Treaties and Other International Act Series. Free state efiling  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Free state efiling 3The U. Free state efiling S. Free state efiling -U. Free state efiling S. Free state efiling S. Free state efiling R. Free state efiling income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 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The Free State Efiling

Free state efiling Publication 570 - Introductory Material Table of Contents Future developments. Free state efiling What's New Reminders IntroductionOrdering forms and publications. Free state efiling Tax questions. Free state efiling Useful Items - You may want to see: Future developments. Free state efiling For information about any additional changes to the 2013 tax law affecting Pub. Free state efiling 570, please go to www. Free state efiling irs. Free state efiling gov/pub570. Free state efiling What's New Maximum income subject to social security tax. Free state efiling . Free state efiling  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Free state efiling Optional methods to figure net earnings. Free state efiling . Free state efiling  For 2013, the maximum income for using the optional methods is $4,640. Free state efiling Additional Medicare Tax. Free state efiling  Beginning in 2013, you may be required to pay Additional Medicare Tax. Free state efiling Also, you may need to report Additional Medicare Tax withheld by your employer. Free state efiling For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Free state efiling S. Free state efiling Tax Return in chapter 4. Free state efiling Net Investment Income Tax. Free state efiling  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Free state efiling 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Free state efiling Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Free state efiling Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Free state efiling The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free state efiling For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Free state efiling Reminders Individual taxpayer identification numbers (ITINs) for aliens. Free state efiling  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Free state efiling For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Free state efiling Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Free state efiling If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Free state efiling Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Free state efiling The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Free state efiling Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Free state efiling Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Free state efiling irs. Free state efiling gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Free state efiling An ITIN is for tax use only. Free state efiling It does not entitle you to social security benefits or change your employment or immigration status under U. Free state efiling S. Free state efiling law. Free state efiling Electronic filing. Free state efiling . Free state efiling  You can e-file Form 1040-SS. Free state efiling For general information about  electronic filing, visit www. Free state efiling irs. Free state efiling gov/efile. Free state efiling Earned income credit (EIC). Free state efiling  Generally, if you are a bona fide resident of a U. Free state efiling S. Free state efiling possession, you cannot claim the EIC on your U. Free state efiling S. Free state efiling tax return. Free state efiling However, certain U. Free state efiling S. Free state efiling possessions may allow bona fide residents to claim the EIC on their possession tax return. Free state efiling To claim the EIC on your U. Free state efiling S. Free state efiling tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Free state efiling If you have a child, the child must have lived with you in the United States for more than half the year. Free state efiling For this purpose, the United States includes only the 50 states and the District of Columbia. Free state efiling Special rules apply to military personnel stationed outside the United States. Free state efiling For more information on this credit, see Publication 596, Earned Income Credit. Free state efiling Form 8938, Statement of Specified Foreign Financial Assets. Free state efiling  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Free state efiling S. Free state efiling income tax return with the IRS. Free state efiling If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Free state efiling See Bona fide resident of a U. Free state efiling S. Free state efiling possession, in the Instructions for Form 8938 for more details. Free state efiling For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Free state efiling irs. Free state efiling gov/businesses/corporations/article/0,,id=236667,00. Free state efiling html. Free state efiling If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Free state efiling Change of address. Free state efiling  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Free state efiling S. Free state efiling possession tax administration, if appropriate. Free state efiling Mail Form 8822 to the Internal Revenue Service Center or U. Free state efiling S. Free state efiling possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Free state efiling If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Free state efiling Photographs of missing children. Free state efiling  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state efiling Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state efiling You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state efiling Introduction This publication discusses how to treat income received from the following U. Free state efiling S. Free state efiling possessions on your tax return(s). Free state efiling American Samoa. Free state efiling The Commonwealth of Puerto Rico (Puerto Rico). Free state efiling The Commonwealth of the Northern Mariana Islands (CNMI). Free state efiling Guam. Free state efiling The U. Free state efiling S. Free state efiling Virgin Islands (USVI). Free state efiling Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Free state efiling Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Free state efiling Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Free state efiling Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Free state efiling You may have to file a U. Free state efiling S. Free state efiling tax return only, a possession tax return only, or both returns. Free state efiling This generally depends on whether you are a bona fide resident of the possession. Free state efiling In some cases, you may have to file a U. Free state efiling S. Free state efiling return, but will be able to exclude income earned in a possession from U. Free state efiling S. Free state efiling tax. Free state efiling You can find illustrated examples of some of the additional forms required in chapter 5. Free state efiling If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Free state efiling S. Free state efiling income tax return, the information in chapter 4 will tell you how to file your U. Free state efiling S. Free state efiling tax return. Free state efiling This information also applies if you have income from U. Free state efiling S. Free state efiling insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Free state efiling These other U. Free state efiling S. Free state efiling insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Free state efiling If you need information on U. Free state efiling S. Free state efiling taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Free state efiling S. Free state efiling possession, write to the tax department of that possession. Free state efiling Their addresses are provided in chapter 3 under the individual headings for each possession. Free state efiling Comments and suggestions. Free state efiling   We welcome your comments about this publication and your suggestions for future editions. Free state efiling   You can send us comments from www. Free state efiling irs. Free state efiling gov/formspubs/. Free state efiling Click on “More Information”and then on “Comment on Tax Forms and Publications. Free state efiling ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Free state efiling NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state efiling Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state efiling   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state efiling Ordering forms and publications. Free state efiling   Visit www. Free state efiling irs. Free state efiling gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state efiling Internal Revenue Service 1201 N. Free state efiling Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state efiling   If you have a tax question, check the information available on IRS. Free state efiling gov or call 1-800-829-1040. Free state efiling We cannot answer tax questions sent to either of the above addresses. Free state efiling You can get the necessary possession tax forms at the tax office for the appropriate possession. Free state efiling The office addresses are given in chapter 3. Free state efiling Useful Items - You may want to see: Publication 54 Tax Guide for U. Free state efiling S. Free state efiling Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Free state efiling S. Free state efiling Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Free state efiling S. Free state efiling Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Free state efiling S. Free state efiling Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Free state efiling S. Free state efiling Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Free state efiling S. Free state efiling Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications