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Free Taxes H&r Block

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Free Taxes H&r Block

Free taxes h&r block Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Free taxes h&r block Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Free taxes h&r block Simplified Method to be used, Who must use the Simplified Method. Free taxes h&r block 5% owners, 5% owners. Free taxes h&r block A Age 70, Age 70½. Free taxes h&r block Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Free taxes h&r block Defined, Annuity. Free taxes h&r block Fixed-period, Fixed-period annuities. Free taxes h&r block , Fixed-period annuity. Free taxes h&r block Guaranteed payments, Guaranteed payments. Free taxes h&r block Joint and survivor annuities, Joint and survivor annuities. Free taxes h&r block Minimum distributions from, Minimum distributions from an annuity plan. Free taxes h&r block Payments under, Annuity payments. Free taxes h&r block Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Free taxes h&r block Rollovers, Annuity contracts. Free taxes h&r block (see also Rollovers) Single-life, Annuities for a single life. Free taxes h&r block , Single-life annuity. Free taxes h&r block Starting date of, Annuity starting date defined. Free taxes h&r block , Who must use the Simplified Method. Free taxes h&r block , Annuity starting before November 19, 1996. Free taxes h&r block , Annuity starting date. Free taxes h&r block Before November 19, 1996, Annuity starting before November 19, 1996. Free taxes h&r block Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Free taxes h&r block Variable annuities, Variable annuities. Free taxes h&r block , Variable Annuities, Death benefits. Free taxes h&r block Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Free taxes h&r block Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Free taxes h&r block D Death benefits, Death benefits. Free taxes h&r block Death of employee, Distributions after the employee's death. Free taxes h&r block , Survivors of employees. Free taxes h&r block Death of retiree, Survivors of retirees. Free taxes h&r block Deductible voluntary employee contributions, Deductible voluntary employee contributions. Free taxes h&r block Defined contribution plans, Defined contribution plan. Free taxes h&r block Designated Roth accounts Costs, Designated Roth accounts. Free taxes h&r block Defined, Designated Roth account. Free taxes h&r block Qualified distributions, Designated Roth accounts. Free taxes h&r block Rollovers, Designated Roth accounts. Free taxes h&r block Disability pensions, Disability pensions. Free taxes h&r block , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Free taxes h&r block Early distributions and penalty tax, Payment to you option. Free taxes h&r block , Tax on Early Distributions Employer securities, Distributions of employer securities. Free taxes h&r block Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Free taxes h&r block , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Free taxes h&r block Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Free taxes h&r block Qualified reservist, Qualified reservist distributions. Free taxes h&r block U. Free taxes h&r block S. Free taxes h&r block savings bonds, Distribution of U. Free taxes h&r block S. Free taxes h&r block savings bonds. Free taxes h&r block Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Free taxes h&r block , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Free taxes h&r block Estate tax, Reduction for federal estate tax. Free taxes h&r block Deduction, Estate tax deduction. Free taxes h&r block Estimated tax, Estimated tax. Free taxes h&r block Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Free taxes h&r block Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Free taxes h&r block F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Free taxes h&r block S. Free taxes h&r block savings bonds. Free taxes h&r block Fixed-period annuities, Fixed-period annuities. Free taxes h&r block , Fixed-period annuity. Free taxes h&r block Foreign employment contributions, Foreign employment contributions. Free taxes h&r block Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Free taxes h&r block Form 1040/1040A Rollovers, How to report. Free taxes h&r block Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Free taxes h&r block Form 1099-INT U. Free taxes h&r block S. Free taxes h&r block savings bonds distributions, Distribution of U. Free taxes h&r block S. Free taxes h&r block savings bonds. Free taxes h&r block Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Free taxes h&r block Exceptions to tax, Exceptions to tax. Free taxes h&r block Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Free taxes h&r block Rollovers, How to report. Free taxes h&r block Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Free taxes h&r block Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Free taxes h&r block Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Free taxes h&r block Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Free taxes h&r block Form RRB-1099-R, Form RRB-1099-R. Free taxes h&r block Form W-4P Withholding from retirement plan payments, Choosing no withholding. Free taxes h&r block , Nonperiodic distributions. Free taxes h&r block Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Free taxes h&r block Frozen deposits, Frozen deposits. Free taxes h&r block Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Free taxes h&r block Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Free taxes h&r block H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Free taxes h&r block I In-plan Roth rollovers, In-plan Roth rollovers. Free taxes h&r block Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Free taxes h&r block Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Free taxes h&r block J Joint and survivor annuities, Joint and survivor annuities. Free taxes h&r block L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Free taxes h&r block Lump-sum distributions, Distributions of employer securities. Free taxes h&r block , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Free taxes h&r block Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Free taxes h&r block Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Free taxes h&r block Multiple-lives annuities, Multiple-lives annuity. Free taxes h&r block N Net Investment Income Tax, Net investment income tax. Free taxes h&r block , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Free taxes h&r block Deferring tax on, Distributions of employer securities. Free taxes h&r block Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Free taxes h&r block Loans treated as distributions from, Effect on investment in the contract. Free taxes h&r block Nonresident aliens Railroad retirement, Nonresident aliens. Free taxes h&r block P Partial rollovers, Partial rollovers. Free taxes h&r block Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Free taxes h&r block Disability pensions, Disability pensions. Free taxes h&r block , Disability Pensions Types of, Types of pensions and annuities. Free taxes h&r block Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Free taxes h&r block Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Free taxes h&r block , Qualified domestic relations order (QDRO). Free taxes h&r block Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Free taxes h&r block Qualified employee annuities Defined, Qualified employee annuity. Free taxes h&r block Simplified Method to be used, Who must use the Simplified Method. Free taxes h&r block Qualified employee plans Defined, Qualified employee plan. Free taxes h&r block Simplified Method to be used, Who must use the Simplified Method. Free taxes h&r block Qualified plans, Who must use the General Rule. Free taxes h&r block (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Free taxes h&r block Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Free taxes h&r block Rollovers, Qualified retirement plan. Free taxes h&r block Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Free taxes h&r block R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Free taxes h&r block Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Free taxes h&r block Reemployment, Reemployment. Free taxes h&r block Related employers and related plans, Related employers and related plans. Free taxes h&r block Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Free taxes h&r block Required beginning date, Required beginning date. Free taxes h&r block Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Free taxes h&r block Retirement bonds, Retirement bonds. Free taxes h&r block Rollovers, Rollovers, Choosing the right option. Free taxes h&r block 20% tax rate on distribution, Eligible rollover distribution. Free taxes h&r block Comparison of direct payment vs. Free taxes h&r block direct rollover (Table 1), Choosing the right option. Free taxes h&r block Direct rollover to another qualified plan, Eligible rollover distribution. Free taxes h&r block , Direct rollover option. Free taxes h&r block In-plan Roth, In-plan Roth rollovers. Free taxes h&r block Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Free taxes h&r block Nontaxable amounts, Rollover of nontaxable amounts. Free taxes h&r block Notice to recipients of eligible rollover distribution, Written explanation to recipients. Free taxes h&r block Property and cash distributed, Property and cash distributed. Free taxes h&r block Roth IRAs, Rollovers to Roth IRAs. Free taxes h&r block Substitution of other property, Rollovers of property. Free taxes h&r block Surviving spouse making, Rollover by surviving spouse. Free taxes h&r block S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Free taxes h&r block Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Free taxes h&r block How to use, How to use the Simplified Method. Free taxes h&r block Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Free taxes h&r block Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Free taxes h&r block Single-life annuities, Annuities for a single life. Free taxes h&r block , Single-life annuity. Free taxes h&r block Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Free taxes h&r block Surviving spouse Distribution rules for, Distributions after the employee's death. Free taxes h&r block Rollovers by, Rollover by surviving spouse. Free taxes h&r block T Tables Comparison of direct payment vs. Free taxes h&r block direct rollover (Table 1), Choosing the right option. Free taxes h&r block Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Free taxes h&r block Ten percent tax for early withdrawal, Payment to you option. Free taxes h&r block , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Free taxes h&r block Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Free taxes h&r block S. Free taxes h&r block savings bonds Distribution of, Distribution of U. Free taxes h&r block S. Free taxes h&r block savings bonds. Free taxes h&r block V Variable annuities, Variable annuities. Free taxes h&r block , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Free taxes h&r block W Withdrawals, Withdrawals. Free taxes h&r block Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Free taxes h&r block Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Free taxes h&r block 20% of eligible rollover, Withholding requirements. Free taxes h&r block , Payment to you option. Free taxes h&r block , 20% Mandatory withholding. Free taxes h&r block Periodic payments, Periodic payments. Free taxes h&r block Railroad retirement, Tax withholding. Free taxes h&r block Worksheets Simplified Method, How to use the Simplified Method. Free taxes h&r block Worksheet A, illustrated, Worksheet A. Free taxes h&r block Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Free taxes h&r block Simplified Method Prev  Up     Home   More Online Publications
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Contact My Local Office in Massachusetts

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Boston  JFK Federal Building
15 New Sudbury St.
Boston, MA  02203 

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(617) 316-2850 
Brockton  120 Liberty St.
Brockton, MA 02301 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
**(Closed for lunch 1:00 p.m. – 2:00 p.m. from 1/2 - 4/15)** 
 

Services Provided

(508) 586-4671 
Fitchburg  881 Main St.
Fitchburg, MA 01420 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(978) 342-0016
Hyannis  75 Perseverance Way
Hyannis, MA 02601 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(508) 775-0029 
Pittsfield  78 Center St.
Pittsfield, MA 01201 

Monday and Tuesday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(413) 499-1573 
Springfield  1550 Main St.
Springfield, MA 01103 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)
 

Services Provided

(413) 788-0284 
Stoneham  1 Montvale Ave.
Stoneham, MA 02180 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(781) 835-4350 
Worcester  120 Front St.
Worcester, MA 01608 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

 Services Provided

(508) 793-8227 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (617) 316-2690 in Boston or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
25 New Sudbury St. Stop 20826
Boston, MA 02203

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Taxes H&r Block

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