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H&r Block 1040ez Free

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H&r Block 1040ez Free

H&r block 1040ez free Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. H&r block 1040ez free They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. H&r block 1040ez free They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. H&r block 1040ez free Table of Contents 1. H&r block 1040ez free   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. H&r block 1040ez free Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. H&r block 1040ez free   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. H&r block 1040ez free Divorce and remarriage. H&r block 1040ez free Annulled marriages. H&r block 1040ez free Head of household or qualifying widow(er) with dependent child. H&r block 1040ez free Considered married. H&r block 1040ez free Same-sex marriage. H&r block 1040ez free Spouse died during the year. H&r block 1040ez free Married persons living apart. H&r block 1040ez free Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. H&r block 1040ez free   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. H&r block 1040ez free Taxpayer identification numbers for aliens. H&r block 1040ez free Taxpayer identification numbers for adoptees. H&r block 1040ez free 4. H&r block 1040ez free   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
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Understanding IRS Guidance - A Brief Primer

For anyone not familiar with the inner workings of tax administration, the array of IRS guidance may seem, well, a little puzzling at first glance. To take a little of the mystery away, here's a brief look at seven of the most common forms of guidance.

In its role in administering the tax laws enacted by the Congress, the IRS must take the specifics of these laws and translate them into detailed regulations, rules and procedures. The Office of Chief Counsel fills this crucial role by producing several different kinds of documents and publications that provide guidance to taxpayers, firms and charitable groups.

Regulation

A regulation is issued by the Internal Revenue Service and Treasury Department to provide guidance for new legislation or to address issues that arise with respect to existing Internal Revenue Code sections. Regulations interpret and give directions on complying with the law. Regulations are published in the Federal Register. Generally, regulations are first published in proposed form in a Notice of Proposed Rulemaking (NPRM). After public input is fully considered through written comments and even a public hearing, a final regulation or a temporary regulation is published as a Treasury Decision (TD), again, in the Federal Register.

Revenue Ruling

A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are published in the Internal Revenue Bulletin for the information of and guidance to taxpayers, IRS personnel and tax professionals. For example, a revenue ruling may hold that taxpayers can deduct certain automobile expenses.

Revenue Procedure

A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin. While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position. For example, a revenue procedure might specify how those entitled to deduct certain automobile expenses should compute them by applying a certain mileage rate in lieu of calculating actual operating expenses.

Private Letter Ruling

A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. A PLR is issued to establish with certainty the federal tax consequences of a particular transaction before the transaction is consummated or before the taxpayer's return is filed. A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described. A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.

Technical Advice Memorandum

A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a taxpayer's return, a consideration of a taxpayer's claim for a refund or credit, or any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the area director, appeals. Technical Advice Memoranda are issued only on closed transactions and provide the interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings or other precedents. The advice rendered represents a final determination of the position of the IRS, but only with respect to the specific issue in the specific case in which the advice is issued. Technical Advice Memoranda are generally made public after all information has been removed that could identify the taxpayer whose circumstances triggered a specific memorandum.

Notice

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.
 

Announcement

An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation; to state what regulations will say when they are certain to be published in the immediate future; or to notify taxpayers of the existence of an approaching deadline.

Page Last Reviewed or Updated: 12-Feb-2014

The H&r Block 1040ez Free

H&r block 1040ez free 5. H&r block 1040ez free   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. H&r block 1040ez free J-1 visa holders. H&r block 1040ez free Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. H&r block 1040ez free The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. H&r block 1040ez free Resident aliens should get publications, forms, and instructions for U. H&r block 1040ez free S. H&r block 1040ez free citizens, because the information for filing returns for resident aliens is generally the same as for U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. H&r block 1040ez free Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. H&r block 1040ez free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. H&r block 1040ez free S. H&r block 1040ez free Individual Income Tax Return 1040NR U. H&r block 1040ez free S. H&r block 1040ez free Nonresident Alien Income Tax Return 1040NR-EZ U. H&r block 1040ez free S. H&r block 1040ez free Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. H&r block 1040ez free Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. H&r block 1040ez free If you have not previously established a fiscal tax year, your tax year is the calendar year. H&r block 1040ez free A calendar year is 12 consecutive months ending on December 31. H&r block 1040ez free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. H&r block 1040ez free S. H&r block 1040ez free resident for any calendar year, you will be treated as a U. H&r block 1040ez free S. H&r block 1040ez free resident for any part of your fiscal year that falls within that calendar year. H&r block 1040ez free Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. H&r block 1040ez free For an individual, this is a social security number (SSN). H&r block 1040ez free If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). H&r block 1040ez free An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. H&r block 1040ez free You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. H&r block 1040ez free S. H&r block 1040ez free trade or business at any time during the year, An alien who has a U. H&r block 1040ez free S. H&r block 1040ez free office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). H&r block 1040ez free Social security number (SSN). H&r block 1040ez free   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. H&r block 1040ez free S. H&r block 1040ez free employment. H&r block 1040ez free   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. H&r block 1040ez free You can also download Form SS-5 from the SSA's website at www. H&r block 1040ez free socialsecurity. H&r block 1040ez free gov/ssnumber/ss5. H&r block 1040ez free htm. H&r block 1040ez free You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. H&r block 1040ez free Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. H&r block 1040ez free F-1 and M-1 visa holders. H&r block 1040ez free    If you are an F-1 or M-1 student, you must also show your Form I-20. H&r block 1040ez free For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. H&r block 1040ez free socialsecurity. H&r block 1040ez free gov/pubs/10181. H&r block 1040ez free html. H&r block 1040ez free J-1 visa holders. H&r block 1040ez free   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. H&r block 1040ez free For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. H&r block 1040ez free socialsecurity. H&r block 1040ez free gov/pubs/10107. H&r block 1040ez free html. H&r block 1040ez free Individual taxpayer identification number (ITIN). H&r block 1040ez free   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. H&r block 1040ez free For details on how to do so, see Form W-7 and its instructions. H&r block 1040ez free Allow 6 to 10 weeks for the IRS to notify you of your ITIN. H&r block 1040ez free If you already have an ITIN, enter it wherever an SSN is required on your tax return. H&r block 1040ez free   An ITIN is for tax use only. H&r block 1040ez free It does not entitle you to social security benefits or change your employment or immigration status under U. H&r block 1040ez free S. H&r block 1040ez free law. H&r block 1040ez free   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. H&r block 1040ez free Employer identification number (EIN). H&r block 1040ez free   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. H&r block 1040ez free To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. H&r block 1040ez free Filing Status The amount of your tax depends on your filing status. H&r block 1040ez free Your filing status is important in determining whether you can take certain deductions and credits. H&r block 1040ez free The rules for determining your filing status are different for resident aliens and nonresident aliens. H&r block 1040ez free Resident Aliens Resident aliens can use the same filing statuses available to U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free See your form instructions or Publication 501 for more information on filing status. H&r block 1040ez free Married filing jointly. H&r block 1040ez free   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. H&r block 1040ez free Qualifying widow(er). H&r block 1040ez free   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. H&r block 1040ez free This applies only if you could have filed a joint return with your spouse for the year your spouse died. H&r block 1040ez free Head of household. H&r block 1040ez free   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. H&r block 1040ez free You must be a resident alien for the entire tax year. H&r block 1040ez free   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. H&r block 1040ez free Note. H&r block 1040ez free   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. H&r block 1040ez free In that case, you will not be entitled to the credit. H&r block 1040ez free See Publication 596 for more information. H&r block 1040ez free Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. H&r block 1040ez free If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. H&r block 1040ez free Married nonresident alien. H&r block 1040ez free   Married nonresident aliens who are not married to U. H&r block 1040ez free S. H&r block 1040ez free citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free Exceptions. H&r block 1040ez free   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. H&r block 1040ez free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. H&r block 1040ez free S. H&r block 1040ez free national. H&r block 1040ez free See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. H&r block 1040ez free U. H&r block 1040ez free S. H&r block 1040ez free national is defined later in this section under Qualifying widow(er) . H&r block 1040ez free   A nonresident alien generally cannot file as married filing jointly. H&r block 1040ez free However, a nonresident alien who is married to a U. H&r block 1040ez free S. H&r block 1040ez free citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. H&r block 1040ez free For information on these choices, see chapter 1. H&r block 1040ez free If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. H&r block 1040ez free Qualifying widow(er). H&r block 1040ez free   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. H&r block 1040ez free You were a resident of Canada, Mexico, or South Korea, or a U. H&r block 1040ez free S. H&r block 1040ez free national (defined later). H&r block 1040ez free Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. H&r block 1040ez free You have a dependent child living with you. H&r block 1040ez free See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. H&r block 1040ez free   A U. H&r block 1040ez free S. H&r block 1040ez free national is an individual who, although not a U. H&r block 1040ez free S. H&r block 1040ez free citizen, owes his or her allegiance to the United States. H&r block 1040ez free U. H&r block 1040ez free S. H&r block 1040ez free nationals include American Samoans and Northern Mariana Islanders who chose to become U. H&r block 1040ez free S. H&r block 1040ez free nationals instead of U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free Head of household. H&r block 1040ez free   You cannot file as head of household if you are a nonresident alien at any time during the tax year. H&r block 1040ez free However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. H&r block 1040ez free S. H&r block 1040ez free citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . H&r block 1040ez free Note. H&r block 1040ez free   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. H&r block 1040ez free In that case, your spouse will not be entitled to the credit. H&r block 1040ez free See Publication 596 for more information. H&r block 1040ez free Estates and trusts. H&r block 1040ez free   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free Special rules for aliens from certain U. H&r block 1040ez free S. H&r block 1040ez free possessions. H&r block 1040ez free   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. H&r block 1040ez free Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. H&r block 1040ez free For resident aliens, this includes income from sources both within and outside the United States. H&r block 1040ez free For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. H&r block 1040ez free S. H&r block 1040ez free sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). H&r block 1040ez free Deductions Resident and nonresident aliens can claim similar deductions on their U. H&r block 1040ez free S. H&r block 1040ez free tax returns. H&r block 1040ez free However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free Resident Aliens You can claim the same deductions allowed to U. H&r block 1040ez free S. H&r block 1040ez free citizens if you are a resident alien for the entire tax year. H&r block 1040ez free While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. H&r block 1040ez free You should get Form 1040 and instructions for more information on how to claim your allowable deductions. H&r block 1040ez free Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. H&r block 1040ez free You generally cannot claim deductions related to income that is not connected with your U. H&r block 1040ez free S. H&r block 1040ez free business activities. H&r block 1040ez free Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. H&r block 1040ez free Ordinary and necessary business expenses. H&r block 1040ez free   You can deduct all ordinary and necessary expenses in the operation of your U. H&r block 1040ez free S. H&r block 1040ez free trade or business to the extent they relate to income effectively connected with that trade or business. H&r block 1040ez free The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. H&r block 1040ez free For information about other business expenses, see Publication 535. H&r block 1040ez free Losses. H&r block 1040ez free   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. H&r block 1040ez free to the extent that they relate to income that is effectively connected with a trade or business in the United States. H&r block 1040ez free Educator expenses. H&r block 1040ez free   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. H&r block 1040ez free For more information, see your tax form instructions. H&r block 1040ez free Individual retirement arrangement (IRA). H&r block 1040ez free   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. H&r block 1040ez free But you must have taxable compensation effectively connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business to do so. H&r block 1040ez free A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. H&r block 1040ez free If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. H&r block 1040ez free ) at work or through self-employment, your IRA deduction may be reduced or eliminated. H&r block 1040ez free But you can still make contributions to a traditional IRA even if you cannot deduct them. H&r block 1040ez free If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. H&r block 1040ez free   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). H&r block 1040ez free Moving expenses. H&r block 1040ez free   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. H&r block 1040ez free You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. H&r block 1040ez free Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. H&r block 1040ez free If you had no former job location, the new job location must be at least 50 miles from your former home. H&r block 1040ez free   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. H&r block 1040ez free   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. H&r block 1040ez free   For more information on the moving expense deduction, see Publication 521. H&r block 1040ez free Reimbursements. H&r block 1040ez free   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. H&r block 1040ez free You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. H&r block 1040ez free For more information, see Publication 521. H&r block 1040ez free Moving expense or travel expense. H&r block 1040ez free   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. H&r block 1040ez free Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. H&r block 1040ez free Self-employed SEP, SIMPLE, and qualified retirement plans. H&r block 1040ez free   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. H&r block 1040ez free To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. H&r block 1040ez free Penalty on early withdrawal of savings. H&r block 1040ez free   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. H&r block 1040ez free Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. H&r block 1040ez free However, if the interest income is effectively connected with your U. H&r block 1040ez free S. H&r block 1040ez free trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. H&r block 1040ez free Student loan interest expense. H&r block 1040ez free   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. H&r block 1040ez free Generally, you can claim the deduction if all the following requirements are met. H&r block 1040ez free Your filing status is any filing status except married filing separately. H&r block 1040ez free Your modified adjusted gross income is less than $75,000. H&r block 1040ez free No one else is claiming an exemption for you on his or her 2013 tax return. H&r block 1040ez free You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. H&r block 1040ez free The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. H&r block 1040ez free The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. H&r block 1040ez free The person for whom the expenses were paid or incurred was an eligible student. H&r block 1040ez free Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. H&r block 1040ez free For more information, see Publication 970, Tax Benefits for Education. H&r block 1040ez free Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block 1040ez free S. H&r block 1040ez free tax return. H&r block 1040ez free Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. H&r block 1040ez free S. H&r block 1040ez free tax purposes and was not the dependent of another taxpayer. H&r block 1040ez free You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. H&r block 1040ez free You can claim an exemption for each person who qualifies as a dependent according to the rules for U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. H&r block 1040ez free Get Publication 501 for more information. H&r block 1040ez free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. H&r block 1040ez free See Identification Number, earlier. H&r block 1040ez free Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). H&r block 1040ez free You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. H&r block 1040ez free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. H&r block 1040ez free See Identification Number, earlier. H&r block 1040ez free Residents of Mexico or Canada or U. H&r block 1040ez free S. H&r block 1040ez free nationals. H&r block 1040ez free   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. H&r block 1040ez free S. H&r block 1040ez free tax purposes and cannot be claimed as the dependent on another U. H&r block 1040ez free S. H&r block 1040ez free taxpayer's return. H&r block 1040ez free In addition, you can claim exemptions for your dependents who meet certain tests. H&r block 1040ez free Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. H&r block 1040ez free S. H&r block 1040ez free citizens to determine who is a dependent and for which dependents exemptions can be claimed. H&r block 1040ez free See Publication 501 for these rules. H&r block 1040ez free For purposes of these rules, dependents who are U. H&r block 1040ez free S. H&r block 1040ez free nationals meet the citizenship test discussed in Publication 501. H&r block 1040ez free Residents of South Korea. H&r block 1040ez free   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. H&r block 1040ez free The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. H&r block 1040ez free S. H&r block 1040ez free source gross income effectively connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business for the tax year to the alien's entire income from all sources during the tax year. H&r block 1040ez free Example. H&r block 1040ez free Mr. H&r block 1040ez free Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. H&r block 1040ez free During the tax year he receives U. H&r block 1040ez free S. H&r block 1040ez free compensation of $18,000. H&r block 1040ez free He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free Thus, his total income for the year is $24,000. H&r block 1040ez free Mr. H&r block 1040ez free Park meets all requirements for claiming exemptions for his spouse and two children. H&r block 1040ez free The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. H&r block 1040ez free   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. H&r block 1040ez free   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. H&r block 1040ez free S. H&r block 1040ez free taxpayer's return. H&r block 1040ez free   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free See Publication 501 for these rules. H&r block 1040ez free   List your spouse and dependents on line 7c of Form 1040NR. H&r block 1040ez free Enter the total on the appropriate line to the right of line 7c. H&r block 1040ez free Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block 1040ez free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free Resident Aliens You can claim the same itemized deductions as U. H&r block 1040ez free S. H&r block 1040ez free citizens, using Schedule A of Form 1040. H&r block 1040ez free These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. H&r block 1040ez free If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. H&r block 1040ez free For further information, see Form 1040 and instructions. H&r block 1040ez free Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free These deductions include state and local income taxes, charitable contributions to U. H&r block 1040ez free S. H&r block 1040ez free organizations, casualty and theft losses, and miscellaneous deductions. H&r block 1040ez free Use Schedule A of Form 1040NR to claim itemized deductions. H&r block 1040ez free If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. H&r block 1040ez free If you are claiming any other itemized deduction, you must file Form 1040NR. H&r block 1040ez free Standard deduction. H&r block 1040ez free   Nonresident aliens cannot claim the standard deduction. H&r block 1040ez free However, see Students and business apprentices from India , next. H&r block 1040ez free Students and business apprentices from India. H&r block 1040ez free   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. H&r block 1040ez free You can claim the standard deduction provided you do not claim itemized deductions. H&r block 1040ez free   Use Worksheet 5-1 to figure your standard deduction. H&r block 1040ez free If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. H&r block 1040ez free State and local income taxes. H&r block 1040ez free   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. H&r block 1040ez free If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. H&r block 1040ez free Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. H&r block 1040ez free See Recoveries in Publication 525 for details on how to figure the amount to include in income. H&r block 1040ez free Charitable contributions. H&r block 1040ez free   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. H&r block 1040ez free Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. H&r block 1040ez free Certain organizations that promote national or international amateur sports competition are also qualified organizations. H&r block 1040ez free Foreign organizations. H&r block 1040ez free   Contributions made directly to a foreign organization are not deductible. H&r block 1040ez free However, you can deduct contributions to a U. H&r block 1040ez free S. H&r block 1040ez free organization that transfers funds to a charitable foreign organization if the U. H&r block 1040ez free S. H&r block 1040ez free organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. H&r block 1040ez free S. H&r block 1040ez free organization. H&r block 1040ez free   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. H&r block 1040ez free Worksheet 5-1. H&r block 1040ez free 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. H&r block 1040ez free If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. H&r block 1040ez free You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. H&r block 1040ez free 1 Enter the amount shown below for your filing status. H&r block 1040ez free           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. H&r block 1040ez free           2 Can you be claimed as a dependent on someone else's U. H&r block 1040ez free S. H&r block 1040ez free income tax return?  No. H&r block 1040ez free Enter the amount from line 1 on line 4. H&r block 1040ez free Skip line 3 and go to line 5. H&r block 1040ez free   Yes. H&r block 1040ez free Go to line 3. H&r block 1040ez free         3 Is your earned income* more than $650?           Yes. H&r block 1040ez free Add $350 to your earned income. H&r block 1040ez free Enter the total. H&r block 1040ez free           No. H&r block 1040ez free Enter $1,000 3. H&r block 1040ez free       4 Enter the smaller of line 1 or line 3 4. H&r block 1040ez free   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). H&r block 1040ez free If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). H&r block 1040ez free Otherwise, enter -0- 5. H&r block 1040ez free   6 Add lines 4 and 5. H&r block 1040ez free Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). H&r block 1040ez free Print “Standard Deduction Allowed Under U. H&r block 1040ez free S. H&r block 1040ez free –India Income Tax Treaty” in the space to the left of these lines. H&r block 1040ez free This is your standard deduction for 2013. H&r block 1040ez free 6. H&r block 1040ez free   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. H&r block 1040ez free It also includes any amount received as a scholarship that you must include in your income. H&r block 1040ez free Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). H&r block 1040ez free Contributions from which you benefit. H&r block 1040ez free   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. H&r block 1040ez free   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. H&r block 1040ez free For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. H&r block 1040ez free Cash contributions. H&r block 1040ez free   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. H&r block 1040ez free The written record must include the name of the charity, date of the contribution, and the amount of the contribution. H&r block 1040ez free   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). H&r block 1040ez free If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. H&r block 1040ez free Noncash contributions. H&r block 1040ez free   For contributions not made in cash, the records you must keep depend on the amount of your deduction. H&r block 1040ez free See Publication 526 for details. H&r block 1040ez free For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. H&r block 1040ez free If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. H&r block 1040ez free If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. H&r block 1040ez free If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. H&r block 1040ez free You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. H&r block 1040ez free See Form 8283 and its instructions for details. H&r block 1040ez free Contributions of appreciated property. H&r block 1040ez free   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. H&r block 1040ez free However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. H&r block 1040ez free Your basis in the property is generally what you paid for it. H&r block 1040ez free If you need more information about basis, get Publication 551, Basis of Assets. H&r block 1040ez free   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. H&r block 1040ez free For information about these rules, see Publication 526. H&r block 1040ez free Limit. H&r block 1040ez free   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. H&r block 1040ez free For a discussion of limits on charitable contributions and other information, get Publication 526. H&r block 1040ez free Casualty and theft losses. H&r block 1040ez free   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free The property can be personal use property or income-producing property not connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business. H&r block 1040ez free The property must be located in the United States at the time of the casualty or theft. H&r block 1040ez free You can deduct theft losses only in the year in which you discover the loss. H&r block 1040ez free   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. H&r block 1040ez free The fair market value of property immediately after a theft is considered zero, because you no longer have the property. H&r block 1040ez free   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. H&r block 1040ez free If you do not, you cannot deduct this loss as a casualty or theft loss. H&r block 1040ez free   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. H&r block 1040ez free Losses from personal use property. H&r block 1040ez free    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. H&r block 1040ez free You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. H&r block 1040ez free Losses from income-producing property. H&r block 1040ez free   These losses are not subject to the limitations that apply to personal use property. H&r block 1040ez free Use Section B of Form 4684 to figure your deduction for these losses. H&r block 1040ez free Job expenses and other miscellaneous deductions. H&r block 1040ez free   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. H&r block 1040ez free Generally, the allowable deductions must be related to effectively connected income. H&r block 1040ez free Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). H&r block 1040ez free   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). H&r block 1040ez free For more information on miscellaneous deductions, see the instructions for Form 1040NR. H&r block 1040ez free Travel expenses. H&r block 1040ez free   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. H&r block 1040ez free Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. H&r block 1040ez free You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. H&r block 1040ez free   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. H&r block 1040ez free You cannot deduct travel expenses for other members of your family or party. H&r block 1040ez free Deductible travel expenses. H&r block 1040ez free   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. H&r block 1040ez free , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. H&r block 1040ez free You generally can deduct only 50% of unreimbursed meal expenses. H&r block 1040ez free The standard meal allowance rates for high-cost areas are available at www. H&r block 1040ez free gsa. H&r block 1040ez free gov/perdiem. H&r block 1040ez free The rates for other areas are in Publication 463. H&r block 1040ez free   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). H&r block 1040ez free Expenses allocable to U. H&r block 1040ez free S. H&r block 1040ez free tax-exempt income. H&r block 1040ez free   You cannot deduct an expense, or part of an expense, that is allocable to U. H&r block 1040ez free S. H&r block 1040ez free tax-exempt income, including income exempt by tax treaty. H&r block 1040ez free Example. H&r block 1040ez free Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. H&r block 1040ez free S. H&r block 1040ez free company. H&r block 1040ez free During her stay in the United States, she received a salary of $8,000 from her Polish employer. H&r block 1040ez free She received no other U. H&r block 1040ez free S. H&r block 1040ez free source income. H&r block 1040ez free She spent $3,000 on travel expenses, of which $1,000 were for meals. H&r block 1040ez free None of these expenses were reimbursed. H&r block 1040ez free Under the tax treaty with Poland, $5,000 of her salary is exempt from U. H&r block 1040ez free S. H&r block 1040ez free income tax. H&r block 1040ez free In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). H&r block 1040ez free She must reduce the remaining $2,500 of travel expenses by 62. H&r block 1040ez free 5% ($1,563) because 62. H&r block 1040ez free 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. H&r block 1040ez free She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). H&r block 1040ez free She completes the remaining lines according to the instructions for Schedule A. H&r block 1040ez free More information. H&r block 1040ez free   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. H&r block 1040ez free Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. H&r block 1040ez free Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. H&r block 1040ez free S. H&r block 1040ez free citizens. H&r block 1040ez free The following items are some of the credits you may be able to claim. H&r block 1040ez free Foreign tax credit. H&r block 1040ez free   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. H&r block 1040ez free You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. H&r block 1040ez free To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. H&r block 1040ez free   For more information, get Publication 514, Foreign Tax Credit for Individuals. H&r block 1040ez free Child and dependent care credit. H&r block 1040ez free   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. H&r block 1040ez free Generally, you must be able to claim an exemption for your dependent. H&r block 1040ez free   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. H&r block 1040ez free Credit for the elderly or the disabled. H&r block 1040ez free   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. H&r block 1040ez free For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). H&r block 1040ez free Education credits. H&r block 1040ez free   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. H&r block 1040ez free There are two education credits: the American Opportunity Credit and the lifetime learning credit. H&r block 1040ez free You cannot claim these credits if you are married filing separately. H&r block 1040ez free Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. H&r block 1040ez free For more information, see Publication 970. H&r block 1040ez free Retirement savings contributions credit. H&r block 1040ez free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. H&r block 1040ez free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). H&r block 1040ez free Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. H&r block 1040ez free For more information, see Publication 590. H&r block 1040ez free Child tax credit. H&r block 1040ez free   You may be able to take this credit if you have a qualifying child. H&r block 1040ez free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. H&r block 1040ez free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). H&r block 1040ez free Is a U. H&r block 1040ez free S. H&r block 1040ez free citizen, a U. H&r block 1040ez free S. H&r block 1040ez free national, or a resident alien. H&r block 1040ez free Did not provide over half of his or her own support for 2013. H&r block 1040ez free Lived with you more than half of 2013. H&r block 1040ez free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. H&r block 1040ez free Is claimed as a dependent on your return. H&r block 1040ez free An adopted child is always treated as your own child. H&r block 1040ez free An adopted child includes a child lawfully placed with you for legal adoption. H&r block 1040ez free   See your form instructions for additional details. H&r block 1040ez free Adoption credit. H&r block 1040ez free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. H&r block 1040ez free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. H&r block 1040ez free To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. H&r block 1040ez free Earned income credit. H&r block 1040ez free   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). H&r block 1040ez free If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. H&r block 1040ez free If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. H&r block 1040ez free If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. H&r block 1040ez free You cannot claim the earned income credit if your filing status is married filing separately. H&r block 1040ez free    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. H&r block 1040ez free You cannot claim the credit using an ITIN. H&r block 1040ez free If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. H&r block 1040ez free An example of a federally funded benefit is Medicaid. H&r block 1040ez free If a card has this legend and the individual's immigration status has changed so that the individual is now a U. H&r block 1040ez free S. H&r block 1040ez free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. H&r block 1040ez free Other information. H&r block 1040ez free   There are other eligibility rules that are not discussed here. H&r block 1040ez free For more information, get Publication 596, Earned Income Credit. H&r block 1040ez free Nonresident Aliens You can claim some of the same credits that resident aliens can claim. H&r block 1040ez free You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. H&r block 1040ez free Credits Credits are allowed only if you receive effectively connected income. H&r block 1040ez free You may be able to claim some of the following credits. H&r block 1040ez free Foreign tax credit. H&r block 1040ez free   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. H&r block 1040ez free S. H&r block 1040ez free possession on that income. H&r block 1040ez free   If you do not have foreign source income effectively connected with a U. H&r block 1040ez free S. H&r block 1040ez free trade or business, you cannot claim credits against your U. H&r block 1040ez free S. H&r block 1040ez free tax for taxes paid or accrued to a foreign country or U. H&r block 1040ez free S. H&r block 1040ez free possession. H&r block 1040ez free   You cannot take any credit for taxes imposed by a foreign country or U. H&r block 1040ez free S. H&r block 1040ez free possession on your U. H&r block 1040ez free S. H&r block 1040ez free source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. H&r block 1040ez free   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. H&r block 1040ez free See Publication 514 for more information. H&r block 1040ez free Child and dependent care credit. H&r block 1040ez free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. H&r block 1040ez free Generally, you must be able to claim an exemption for your dependent. H&r block 1040ez free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. H&r block 1040ez free S. H&r block 1040ez free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). H&r block 1040ez free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. H&r block 1040ez free Earned income generally means wages, salaries, and professional fees for personal services performed. H&r block 1040ez free   For more information, get Publication 503. H&r block 1040ez free Education credits. H&r block 1040ez free   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block 1040ez free However, if you are married and choose to file a joint return with a U. H&r block 1040ez free S. H&r block 1040ez free citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. H&r block 1040ez free Retirement savings contributions credit. H&r block 1040ez free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. H&r block 1040ez free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. H&r block 1040ez free Use Form 8880 to figure the credit. H&r block 1040ez free For more information, see Publication 590. H&r block 1040ez free Child tax credit. H&r block 1040ez free   You may be able to take this credit if you have a qualifying child. H&r block 1040ez free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. H&r block 1040ez free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). H&r block 1040ez free Is a U. H&r block 1040ez free S. H&r block 1040ez free citizen, a U. H&r block 1040ez free S. H&r block 1040ez free national, or a resident alien. H&r block 1040ez free Did not provide over half of his or her own support for 2013. H&r block 1040ez free Lived with you more than half of 2013. H&r block 1040ez free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. H&r block 1040ez free Is claimed as a dependent on your return. H&r block 1040ez free An adopted child is always treated as your own child. H&r block 1040ez free An adopted child includes a child lawfully placed with you for legal adoption. H&r block 1040ez free   See your form instructions for additional details. H&r block 1040ez free Adoption credit. H&r block 1040ez free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. H&r block 1040ez free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. H&r block 1040ez free To claim the adoption credit, file Form 8839 with your Form 1040NR. H&r block 1040ez free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. H&r block 1040ez free S. H&r block 1040ez free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). H&r block 1040ez free Credit for prior year minimum tax. H&r block 1040ez free   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. H&r block 1040ez free Earned income credit. H&r block 1040ez free   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. H&r block 1040ez free However, if you are married and choose to file a joint return with a U. H&r block 1040ez free S. H&r block 1040ez free citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. H&r block 1040ez free    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. H&r block 1040ez free You cannot claim the credit using an ITIN. H&r block 1040ez free If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. H&r block 1040ez free An example of a federally funded benefit is Medicaid. H&r block 1040ez free If a card has this legend and the individual's immigration status has changed so that the individual is now a U. H&r block 1040ez free S. H&r block 1040ez free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. H&r block 1040ez free   See Publication 596 for more information on the credit. H&r block 1040ez free Tax Withheld You can claim the tax withheld during the year as a payment against your U. H&r block 1040ez free S. H&r block 1040ez free tax. H&r block 1040ez free You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. H&r block 1040ez free The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. H&r block 1040ez free Withholding from wages. H&r block 1040ez free   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. H&r block 1040ez free S. H&r block 1040ez free income tax liability for the same year. H&r block 1040ez free You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. H&r block 1040ez free Excess social security tax withheld. H&r block 1040ez free   If you have two or more employers, you may be able to claim a credit against your U. H&r block 1040ez free S. H&r block 1040ez free income tax liability for social security tax withheld in excess of the maximum required. H&r block 1040ez free See Social Security and Medicare Taxes in chapter 8 for more information. H&r block 1040ez free Additional Medicare Tax. H&r block 1040ez free   Your employer is responsible for withholding the 0. H&r block 1040ez free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. H&r block 1040ez free If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. H&r block 1040ez free Tax paid on undistributed long-term capital gains. H&r block 1040ez free   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. H&r block 1040ez free You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. H&r block 1040ez free Tax withheld at the source. H&r block 1040ez free   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. H&r block 1040ez free Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. H&r block 1040ez free Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. H&r block 1040ez free Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. H&r block 1040ez free Tax withheld on partnership income. H&r block 1040ez free   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. H&r block 1040ez free The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. H&r block 1040ez free A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. H&r block 1040ez free In this case, the partnership will give you a statement on Form 1042-S. H&r block 1040ez free Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. H&r block 1040ez free Claiming tax withheld on your return. H&r block 1040ez free   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. H&r block 1040ez free The following table lists some of the more common information documents and shows where to find the amount of tax withheld. H&r block 1040ez free Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. H&r block 1040ez free You should file Form 1040 and report all income from sources both in and outside the United States. H&r block 1040ez free However, you can exclude the income discussed in the following paragraphs. H&r block 1040ez free For tax purposes other than reporting income, however, you will be treated as a nonresident alien. H&r block 1040ez free For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. H&r block 1040ez free There are also limits on what deductions and credits are allowed. H&r block 1040ez free See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. H&r block 1040ez free Residents of Puerto Rico. H&r block 1040ez free   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). H&r block 1040ez free   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. H&r block 1040ez free You must also make your first payment of estimated tax by June 15. H&r block 1040ez free You cannot file a joint income tax return or make joint payments of estimated tax. H&r block 1040ez free However, if you are married to a U. H&r block 1040ez free S. H&r block 1040ez free citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block 1040ez free   If you earn wages subject to withholding, your U. H&r block 1040ez free S. H&r block 1040ez free income tax return is due by April 15. H&r block 1040ez free Your first payment of estimated tax is also due by April 15. H&r block 1040ez free For information on withholding and estimated tax, see chapter 8 . H&r block 1040ez free Residents of American Samoa. H&r block 1040ez free   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. H&r block 1040ez free S. H&r block 1040ez free government or any of its agencies). H&r block 1040ez free An employee of the American Samoan government is not considered an employee of the U. H&r block 1040ez free S. H&r block 1040ez free government or any of its agencies for purposes of the exclusion. H&r block 1040ez free For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. H&r block 1040ez free S. H&r block 1040ez free Possessions. H&r block 1040ez free Prev  Up  Next   Home   More Online Publications