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Free tax preparation services 5. Free tax preparation services   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Free tax preparation services This chapter discusses the records you need to keep to prove these expenses. Free tax preparation services If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Free tax preparation services You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Free tax preparation services These plans are discussed in chapter 6 under Reimbursements . Free tax preparation services How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Free tax preparation services You must be able to prove the elements listed across the top portion of the chart. Free tax preparation services You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Free tax preparation services You cannot deduct amounts that you approximate or estimate. Free tax preparation services You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Free tax preparation services You must generally prepare a written record for it to be considered adequate. Free tax preparation services This is because written evidence is more reliable than oral evidence alone. Free tax preparation services However, if you prepare a record on a computer, it is considered an adequate record. Free tax preparation services What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Free tax preparation services You should also keep documentary evidence that, together with your record, will support each element of an expense. Free tax preparation services Documentary evidence. Free tax preparation services   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Free tax preparation services Exception. Free tax preparation services   Documentary evidence is not needed if any of the following conditions apply. Free tax preparation services You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Free tax preparation services ( Accountable plans and per diem allowances are discussed in chapter 6. Free tax preparation services ) Your expense, other than lodging, is less than $75. Free tax preparation services You have a transportation expense for which a receipt is not readily available. Free tax preparation services Adequate evidence. Free tax preparation services   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Free tax preparation services   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Free tax preparation services The name and location of the hotel. Free tax preparation services The dates you stayed there. Free tax preparation services Separate amounts for charges such as lodging, meals, and telephone calls. Free tax preparation services   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Free tax preparation services The name and location of the restaurant. Free tax preparation services The number of people served. Free tax preparation services The date and amount of the expense. Free tax preparation services If a charge is made for items other than food and beverages, the receipt must show that this is the case. Free tax preparation services Canceled check. Free tax preparation services   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Free tax preparation services However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Free tax preparation services Duplicate information. Free tax preparation services   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free tax preparation services   You do not have to record amounts your employer pays directly for any ticket or other travel item. Free tax preparation services However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Free tax preparation services Timely-kept records. Free tax preparation services   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Free tax preparation services A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Free tax preparation services   You do not need to write down the elements of every expense on the day of the expense. Free tax preparation services If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Free tax preparation services   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Free tax preparation services This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Free tax preparation services Proving business purpose. Free tax preparation services   You must generally provide a written statement of the business purpose of an expense. Free tax preparation services However, the degree of proof varies according to the circumstances in each case. Free tax preparation services If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Free tax preparation services Example. Free tax preparation services If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Free tax preparation services You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Free tax preparation services You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Free tax preparation services Confidential information. Free tax preparation services   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free tax preparation services However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free tax preparation services What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Free tax preparation services If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Free tax preparation services Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Free tax preparation services Documentary evidence can be receipts, paid bills, or similar evidence. Free tax preparation services If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Free tax preparation services For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Free tax preparation services Invoices of deliveries establish when you used the car for business. Free tax preparation services Table 5-1. Free tax preparation services How To Prove Certain Business Expenses IF you have expenses for . Free tax preparation services . Free tax preparation services THEN you must keep records that show details of the following elements . Free tax preparation services . Free tax preparation services . Free tax preparation services   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Free tax preparation services Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Free tax preparation services Dates you left and returned for each trip and number of days spent on business. Free tax preparation services Destination or area of your travel (name of city, town, or other designation). Free tax preparation services Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Free tax preparation services    Relationship: N/A Entertainment Cost of each separate expense. Free tax preparation services Incidental expenses such as taxis, telephones, etc. Free tax preparation services , may be totaled on a daily basis. Free tax preparation services Date of entertainment. Free tax preparation services (Also see Business Purpose. Free tax preparation services ) Name and address or location of place of entertainment. Free tax preparation services Type of entertainment if not otherwise apparent. Free tax preparation services (Also see Business Purpose. Free tax preparation services ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Free tax preparation services  For entertainment, the nature of the business discussion or activity. Free tax preparation services If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Free tax preparation services    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Free tax preparation services  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Free tax preparation services Gifts Cost of the gift. Free tax preparation services Date of the gift. Free tax preparation services Description of the gift. Free tax preparation services   Transportation Cost of each separate expense. Free tax preparation services For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Free tax preparation services Date of the expense. Free tax preparation services For car expenses, the date of the use of the car. Free tax preparation services Your business destination. Free tax preparation services Purpose: Business purpose for the expense. Free tax preparation services    Relationship: N/A Sampling. Free tax preparation services   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Free tax preparation services You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Free tax preparation services Example. Free tax preparation services You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Free tax preparation services There is no other business use of the car, but you and your family use the car for personal purposes. Free tax preparation services You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Free tax preparation services Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Free tax preparation services Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Free tax preparation services Exceptional circumstances. Free tax preparation services   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Free tax preparation services This applies if all the following are true. Free tax preparation services You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Free tax preparation services You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Free tax preparation services You have presented other evidence for the element that is the best proof possible under the circumstances. Free tax preparation services Destroyed records. Free tax preparation services   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Free tax preparation services Reasons beyond your control include fire, flood, and other casualties. Free tax preparation services    Table 5-2. Free tax preparation services Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Free tax preparation services ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Free tax preparation services Separating expenses. Free tax preparation services   Each separate payment is generally considered a separate expense. Free tax preparation services For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Free tax preparation services You must record them separately in your records. Free tax preparation services Season or series tickets. Free tax preparation services   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Free tax preparation services To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Free tax preparation services You must keep records to show whether you use each ticket as a gift or entertainment. Free tax preparation services Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Free tax preparation services See Entertainment tickets in chapter 2. Free tax preparation services Combining items. Free tax preparation services   You can make one daily entry in your record for reasonable categories of expenses. Free tax preparation services Examples are taxi fares, telephone calls, or other incidental travel costs. Free tax preparation services Meals should be in a separate category. Free tax preparation services You can include tips for meal-related services with the costs of the meals. Free tax preparation services   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Free tax preparation services For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Free tax preparation services Car expenses. Free tax preparation services   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Free tax preparation services Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Free tax preparation services Example. Free tax preparation services You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Free tax preparation services You can account for these using a single record of miles driven. Free tax preparation services Gift expenses. Free tax preparation services   You do not always have to record the name of each recipient of a gift. Free tax preparation services A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Free tax preparation services For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Free tax preparation services Allocating total cost. Free tax preparation services   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Free tax preparation services To do so, you must establish the number of persons who participated in the event. Free tax preparation services   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Free tax preparation services See Allocating between business and nonbusiness in chapter 2. Free tax preparation services If your return is examined. Free tax preparation services    If your return is examined, you may have to provide additional information to the IRS. Free tax preparation services This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Free tax preparation services    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Free tax preparation services Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Free tax preparation services Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Free tax preparation services Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Free tax preparation services Entertainment  (Detail in Schedule C)                                 4. Free tax preparation services Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Free tax preparation services Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Free tax preparation services ) (Detail mileage in Schedule A. Free tax preparation services ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Free tax preparation services Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Free tax preparation services 00 or more. Free tax preparation services Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Free tax preparation services Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Free tax preparation services A return filed early is considered filed on the due date. Free tax preparation services For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Free tax preparation services You must keep records of the business use of your car for each year of the recovery period. Free tax preparation services See More-than-50%-use test in chapter 4 under Depreciation Deduction. Free tax preparation services Reimbursed for expenses. Free tax preparation services   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Free tax preparation services However, you may have to prove your expenses if any of the following conditions apply. Free tax preparation services You claim deductions for expenses that are more than reimbursements. Free tax preparation services Your expenses are reimbursed under a nonaccountable plan. Free tax preparation services Your employer does not use adequate accounting procedures to verify expense accounts. Free tax preparation services You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Free tax preparation services Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Free tax preparation services Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Free tax preparation services Prev  Up  Next   Home   More Online Publications
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Free tax preparation services Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free tax preparation services Tax questions. Free tax preparation services Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Free tax preparation services irs. Free tax preparation services gov/pub54. Free tax preparation services What's New Exclusion amount. Free tax preparation services  The maximum foreign earned income exclusion is adjusted annually for inflation. Free tax preparation services For 2013, the maximum exclusion has increased to $97,600. Free tax preparation services See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Free tax preparation services Housing expenses — base amount. Free tax preparation services  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Free tax preparation services The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Free tax preparation services For 2013, this amount is $42. Free tax preparation services 78 per day ($15,616 per year). Free tax preparation services See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Free tax preparation services Housing expenses — maximum amount. Free tax preparation services  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Free tax preparation services See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Free tax preparation services Filing requirements. Free tax preparation services  Generally, the amount of income you can receive before you must file an income tax return has increased. Free tax preparation services These amounts are shown in chapter 1 under Filing Requirements . Free tax preparation services Self-employment tax rate. Free tax preparation services  For 2013, the self-employment tax rate of 13. Free tax preparation services 3% has increased to 15. Free tax preparation services 3%. Free tax preparation services The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Free tax preparation services All net earnings are subject to the Medicare part of the tax. Free tax preparation services For more information, see chapter 3. Free tax preparation services IRA limitations for 2013. Free tax preparation services . Free tax preparation services  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Free tax preparation services You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Free tax preparation services If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Free tax preparation services See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Free tax preparation services Reminders Figuring tax on income not excluded. Free tax preparation services  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Free tax preparation services See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Free tax preparation services If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Free tax preparation services Form 8938. Free tax preparation services  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Free tax preparation services See Form 8938 in chapter 1. Free tax preparation services Change of address. Free tax preparation services  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Free tax preparation services If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Free tax preparation services Photographs of missing children. Free tax preparation services  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax preparation services Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax preparation services 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 tax preparation services Introduction This publication discusses special tax rules for U. Free tax preparation services S. Free tax preparation services citizens and resident aliens who work abroad or who have income earned in foreign countries. Free tax preparation services If you are a U. Free tax preparation services S. Free tax preparation services citizen or resident alien, your worldwide income generally is subject to U. Free tax preparation services S. Free tax preparation services income tax, regardless of where you are living. Free tax preparation services Also, you are subject to the same income tax filing requirements that apply to U. Free tax preparation services S. Free tax preparation services citizens or resident aliens living in the United States. Free tax preparation services Expatriation tax provisions apply to U. Free tax preparation services S. Free tax preparation services citizens who have renounced their citizenship and long-term residents who have ended their residency. Free tax preparation services These provisions are discussed in chapter 4 of Publication 519, U. Free tax preparation services S. Free tax preparation services Tax Guide for Aliens. Free tax preparation services Resident alien. Free tax preparation services   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Free tax preparation services Green card test. Free tax preparation services You are a U. Free tax preparation services S. Free tax preparation services resident if you were a lawful permanent resident of the United States at any time during the calendar year. Free tax preparation services This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Free tax preparation services Substantial presence test. Free tax preparation services You are considered a U. Free tax preparation services S. Free tax preparation services resident if you meet the substantial presence test for the calendar year. Free tax preparation services To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Free tax preparation services Example. Free tax preparation services You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Free tax preparation services To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Free tax preparation services Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Free tax preparation services   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Free tax preparation services Filing information. Free tax preparation services    Chapter 1 contains general filing information, such as: Whether you must file a U. Free tax preparation services S. Free tax preparation services tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Free tax preparation services S. Free tax preparation services resident, and Whether you must pay estimated tax. Free tax preparation services Withholding tax. Free tax preparation services    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Free tax preparation services S. Free tax preparation services citizens and resident aliens. Free tax preparation services Self-employment tax. Free tax preparation services    Chapter 3 discusses who must pay self-employment tax. Free tax preparation services Foreign earned income exclusion and housing exclusion and deduction. Free tax preparation services    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Free tax preparation services You may qualify to treat up to $97,600 of your income as not taxable by the United States. Free tax preparation services You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Free tax preparation services These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Free tax preparation services   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Free tax preparation services These rules are explained in chapter 4. Free tax preparation services   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Free tax preparation services Exemptions, deductions, and credits. Free tax preparation services    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Free tax preparation services These are generally the same as if you were living in the United States. Free tax preparation services However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Free tax preparation services Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Free tax preparation services Tax treaty benefits. Free tax preparation services    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Free tax preparation services It also explains how to get copies of tax treaties. Free tax preparation services How to get tax help. Free tax preparation services    Chapter 7 is an explanation of how to get information and assistance from the IRS. Free tax preparation services Questions and answers. Free tax preparation services   Frequently asked questions and answers to those questions are presented in the back of the publication. Free tax preparation services Comments and suggestions. Free tax preparation services   We welcome your comments about this publication and your suggestions for future editions. Free tax preparation services   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax preparation services NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax preparation services Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax preparation services   You can send us comments from www. Free tax preparation services irs. Free tax preparation services gov/formspubs/. Free tax preparation services Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax preparation services ”   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 tax preparation services Ordering forms and publications. Free tax preparation services   Visit www. Free tax preparation services irs. Free tax preparation services gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free tax preparation services Internal Revenue Service 1201 N. Free tax preparation services Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax preparation services   If you have a tax question, check the information available on IRS. Free tax preparation services gov or call 1-800-TAX–FORM (1-800-829-1040). Free tax preparation services We cannot answer tax questions sent to either of the above addresses. Free tax preparation services Prev  Up  Next   Home   More Online Publications