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How Do You File A Tax Amendment

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How Do You File A Tax Amendment

How do you file a tax amendment 9. How do you file a tax amendment   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. How do you file a tax amendment This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. How do you file a tax amendment The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. How do you file a tax amendment See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. How do you file a tax amendment However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. How do you file a tax amendment You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. How do you file a tax amendment Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. How do you file a tax amendment If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. How do you file a tax amendment Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. How do you file a tax amendment Qualified education expenses. How do you file a tax amendment   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. How do you file a tax amendment They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. How do you file a tax amendment   In addition, if the student is at least a half-time student, room and board are qualified education expenses. How do you file a tax amendment   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. How do you file a tax amendment The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. How do you file a tax amendment The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How do you file a tax amendment You will need to contact the eligible educational institution for qualified room and board costs. How do you file a tax amendment Eligible educational institution. How do you file a tax amendment   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How do you file a tax amendment S. How do you file a tax amendment Department of Education. How do you file a tax amendment It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How do you file a tax amendment The educational institution should be able to tell you if it is an eligible educational institution. How do you file a tax amendment   Certain educational institutions located outside the United States also participate in the U. How do you file a tax amendment S. How do you file a tax amendment Department of Education's Federal Student Aid (FSA) programs. How do you file a tax amendment Half-time student. How do you file a tax amendment   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. How do you file a tax amendment Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. How do you file a tax amendment You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How do you file a tax amendment Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). How do you file a tax amendment If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. How do you file a tax amendment Example 1. How do you file a tax amendment In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. How do you file a tax amendment She paid $5,800 of qualified education expenses from the following sources. How do you file a tax amendment   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. How do you file a tax amendment   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. How do you file a tax amendment However, she must include the $500 taxable earnings in her gross income subject to income tax. How do you file a tax amendment Example 2. How do you file a tax amendment Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. How do you file a tax amendment This must be included in her income subject to income tax. How do you file a tax amendment The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. How do you file a tax amendment Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). How do you file a tax amendment She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. How do you file a tax amendment Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How do you file a tax amendment The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. How do you file a tax amendment If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). How do you file a tax amendment Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. How do you file a tax amendment See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. How do you file a tax amendment There are many other situations in which Form 5329 is required. How do you file a tax amendment If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. How do you file a tax amendment Prev  Up  Next   Home   More Online Publications
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Understanding your CP01 Notice

We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account.

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Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • You need take no further action except continue to file your federal income tax returns as required by law.

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Answers to Common Questions

What effect does the Identity Theft Indicator have on my account?
The indicator assists the IRS in identifying you as the valid owner of the Social Security Number (SSN) that is shown on your tax return. The indicator has no effect on your ability to file your tax return, make payments, or receive a refund.

What happens if someone else uses my SSN to file a fraudulent tax return?
The indicator that was placed on your account will alert us to research to make sure that a tax return filed with your SSN is valid. If the tax return is found to be invalid, we won't process it.

How long does the indicator remain on my account?
Because you were a victim of identity theft, to protect your tax account, the indicator will remain on your account unless you specifically request that it be removed.

Who should I contact if I have more questions about my account related to identity theft?
The Identity Theft Specialized Unit can assist you with questions regarding identity theft related to your account. You may call them at 1-800-908-4490. The number can also be found on your notice. For all other tax account related questions contact the IRS help desk at 1-800-829-1040.

Where can I find more information on preventing identity theft?


Tips for next year

File your return as you normally would. If we find that someone is attempting to use your SSN for filing a tax return we will notify you and provide you with a PIN to use when filing your return.

 

Page Last Reviewed or Updated: 27-Feb-2014

The How Do You File A Tax Amendment

How do you file a tax amendment 5. How do you file a tax amendment   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. How do you file a tax amendment J-1 visa holders. How do you file a tax amendment 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. How do you file a tax amendment The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. How do you file a tax amendment Resident aliens should get publications, forms, and instructions for U. How do you file a tax amendment S. How do you file a tax amendment citizens, because the information for filing returns for resident aliens is generally the same as for U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment S. How do you file a tax amendment Individual Income Tax Return 1040NR U. How do you file a tax amendment S. How do you file a tax amendment Nonresident Alien Income Tax Return 1040NR-EZ U. How do you file a tax amendment S. How do you file a tax amendment 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. How do you file a tax amendment Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. How do you file a tax amendment If you have not previously established a fiscal tax year, your tax year is the calendar year. How do you file a tax amendment A calendar year is 12 consecutive months ending on December 31. How do you file a tax amendment 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. How do you file a tax amendment S. How do you file a tax amendment resident for any calendar year, you will be treated as a U. How do you file a tax amendment S. How do you file a tax amendment resident for any part of your fiscal year that falls within that calendar year. How do you file a tax amendment Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. How do you file a tax amendment For an individual, this is a social security number (SSN). How do you file a tax amendment If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). How do you file a tax amendment 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. How do you file a tax amendment You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. How do you file a tax amendment S. How do you file a tax amendment trade or business at any time during the year, An alien who has a U. How do you file a tax amendment S. How do you file a tax amendment 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). How do you file a tax amendment Social security number (SSN). How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment employment. How do you file a tax amendment   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. How do you file a tax amendment You can also download Form SS-5 from the SSA's website at www. How do you file a tax amendment socialsecurity. How do you file a tax amendment gov/ssnumber/ss5. How do you file a tax amendment htm. How do you file a tax amendment 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. How do you file a tax amendment Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. How do you file a tax amendment F-1 and M-1 visa holders. How do you file a tax amendment    If you are an F-1 or M-1 student, you must also show your Form I-20. How do you file a tax amendment For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. How do you file a tax amendment socialsecurity. How do you file a tax amendment gov/pubs/10181. How do you file a tax amendment html. How do you file a tax amendment J-1 visa holders. How do you file a tax amendment   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. How do you file a tax amendment For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. How do you file a tax amendment socialsecurity. How do you file a tax amendment gov/pubs/10107. How do you file a tax amendment html. How do you file a tax amendment Individual taxpayer identification number (ITIN). How do you file a tax amendment   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. How do you file a tax amendment For details on how to do so, see Form W-7 and its instructions. How do you file a tax amendment Allow 6 to 10 weeks for the IRS to notify you of your ITIN. How do you file a tax amendment If you already have an ITIN, enter it wherever an SSN is required on your tax return. How do you file a tax amendment   An ITIN is for tax use only. How do you file a tax amendment It does not entitle you to social security benefits or change your employment or immigration status under U. How do you file a tax amendment S. How do you file a tax amendment law. How do you file a tax amendment   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. How do you file a tax amendment Employer identification number (EIN). How do you file a tax amendment   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. How do you file a tax amendment To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. How do you file a tax amendment Filing Status The amount of your tax depends on your filing status. How do you file a tax amendment Your filing status is important in determining whether you can take certain deductions and credits. How do you file a tax amendment The rules for determining your filing status are different for resident aliens and nonresident aliens. How do you file a tax amendment Resident Aliens Resident aliens can use the same filing statuses available to U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment See your form instructions or Publication 501 for more information on filing status. How do you file a tax amendment Married filing jointly. How do you file a tax amendment   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. How do you file a tax amendment Qualifying widow(er). How do you file a tax amendment   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. How do you file a tax amendment This applies only if you could have filed a joint return with your spouse for the year your spouse died. How do you file a tax amendment Head of household. How do you file a tax amendment   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. How do you file a tax amendment You must be a resident alien for the entire tax year. How do you file a tax amendment   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. How do you file a tax amendment Note. How do you file a tax amendment   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. How do you file a tax amendment In that case, you will not be entitled to the credit. How do you file a tax amendment See Publication 596 for more information. How do you file a tax amendment Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. How do you file a tax amendment If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. How do you file a tax amendment Married nonresident alien. How do you file a tax amendment   Married nonresident aliens who are not married to U. How do you file a tax amendment S. How do you file a tax amendment 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. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment Exceptions. How do you file a tax amendment   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. How do you file a tax amendment 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. How do you file a tax amendment S. How do you file a tax amendment national. How do you file a tax amendment See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. How do you file a tax amendment U. How do you file a tax amendment S. How do you file a tax amendment national is defined later in this section under Qualifying widow(er) . How do you file a tax amendment   A nonresident alien generally cannot file as married filing jointly. How do you file a tax amendment However, a nonresident alien who is married to a U. How do you file a tax amendment S. How do you file a tax amendment citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. How do you file a tax amendment For information on these choices, see chapter 1. How do you file a tax amendment 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. How do you file a tax amendment Qualifying widow(er). How do you file a tax amendment   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. How do you file a tax amendment You were a resident of Canada, Mexico, or South Korea, or a U. How do you file a tax amendment S. How do you file a tax amendment national (defined later). How do you file a tax amendment Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. How do you file a tax amendment You have a dependent child living with you. How do you file a tax amendment See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. How do you file a tax amendment   A U. How do you file a tax amendment S. How do you file a tax amendment national is an individual who, although not a U. How do you file a tax amendment S. How do you file a tax amendment citizen, owes his or her allegiance to the United States. How do you file a tax amendment U. How do you file a tax amendment S. How do you file a tax amendment nationals include American Samoans and Northern Mariana Islanders who chose to become U. How do you file a tax amendment S. How do you file a tax amendment nationals instead of U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment Head of household. How do you file a tax amendment   You cannot file as head of household if you are a nonresident alien at any time during the tax year. How do you file a tax amendment However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. How do you file a tax amendment S. How do you file a tax amendment 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 . How do you file a tax amendment Note. How do you file a tax amendment   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. How do you file a tax amendment In that case, your spouse will not be entitled to the credit. How do you file a tax amendment See Publication 596 for more information. How do you file a tax amendment Estates and trusts. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment Special rules for aliens from certain U. How do you file a tax amendment S. How do you file a tax amendment possessions. How do you file a tax amendment   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. How do you file a tax amendment Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. How do you file a tax amendment For resident aliens, this includes income from sources both within and outside the United States. How do you file a tax amendment 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. How do you file a tax amendment S. How do you file a tax amendment sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). How do you file a tax amendment Deductions Resident and nonresident aliens can claim similar deductions on their U. How do you file a tax amendment S. How do you file a tax amendment tax returns. How do you file a tax amendment However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment Resident Aliens You can claim the same deductions allowed to U. How do you file a tax amendment S. How do you file a tax amendment citizens if you are a resident alien for the entire tax year. How do you file a tax amendment 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. How do you file a tax amendment You should get Form 1040 and instructions for more information on how to claim your allowable deductions. How do you file a tax amendment Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. How do you file a tax amendment You generally cannot claim deductions related to income that is not connected with your U. How do you file a tax amendment S. How do you file a tax amendment business activities. How do you file a tax amendment 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. How do you file a tax amendment Ordinary and necessary business expenses. How do you file a tax amendment   You can deduct all ordinary and necessary expenses in the operation of your U. How do you file a tax amendment S. How do you file a tax amendment trade or business to the extent they relate to income effectively connected with that trade or business. How do you file a tax amendment The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. How do you file a tax amendment For information about other business expenses, see Publication 535. How do you file a tax amendment Losses. How do you file a tax amendment   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. How do you file a tax amendment to the extent that they relate to income that is effectively connected with a trade or business in the United States. How do you file a tax amendment Educator expenses. How do you file a tax amendment   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. How do you file a tax amendment For more information, see your tax form instructions. How do you file a tax amendment Individual retirement arrangement (IRA). How do you file a tax amendment   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. How do you file a tax amendment But you must have taxable compensation effectively connected with a U. How do you file a tax amendment S. How do you file a tax amendment trade or business to do so. How do you file a tax amendment A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. How do you file a tax amendment If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. How do you file a tax amendment ) at work or through self-employment, your IRA deduction may be reduced or eliminated. How do you file a tax amendment But you can still make contributions to a traditional IRA even if you cannot deduct them. How do you file a tax amendment If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. How do you file a tax amendment   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). How do you file a tax amendment Moving expenses. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment If you had no former job location, the new job location must be at least 50 miles from your former home. How do you file a tax amendment   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. How do you file a tax amendment   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. How do you file a tax amendment   For more information on the moving expense deduction, see Publication 521. How do you file a tax amendment Reimbursements. How do you file a tax amendment   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. How do you file a tax amendment 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. How do you file a tax amendment For more information, see Publication 521. How do you file a tax amendment Moving expense or travel expense. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment Self-employed SEP, SIMPLE, and qualified retirement plans. How do you file a tax amendment   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. How do you file a tax amendment To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. How do you file a tax amendment Penalty on early withdrawal of savings. How do you file a tax amendment   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. How do you file a tax amendment Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. How do you file a tax amendment However, if the interest income is effectively connected with your U. How do you file a tax amendment S. How do you file a tax amendment 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. How do you file a tax amendment Student loan interest expense. How do you file a tax amendment   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. How do you file a tax amendment Generally, you can claim the deduction if all the following requirements are met. How do you file a tax amendment Your filing status is any filing status except married filing separately. How do you file a tax amendment Your modified adjusted gross income is less than $75,000. How do you file a tax amendment No one else is claiming an exemption for you on his or her 2013 tax return. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. How do you file a tax amendment The person for whom the expenses were paid or incurred was an eligible student. How do you file a tax amendment Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. How do you file a tax amendment For more information, see Publication 970, Tax Benefits for Education. How do you file a tax amendment Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How do you file a tax amendment S. How do you file a tax amendment tax return. How do you file a tax amendment Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. How do you file a tax amendment S. How do you file a tax amendment tax purposes and was not the dependent of another taxpayer. How do you file a tax amendment 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. How do you file a tax amendment You can claim an exemption for each person who qualifies as a dependent according to the rules for U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment 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. How do you file a tax amendment Get Publication 501 for more information. How do you file a tax amendment Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How do you file a tax amendment See Identification Number, earlier. How do you file a tax amendment 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). How do you file a tax amendment You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. How do you file a tax amendment Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How do you file a tax amendment See Identification Number, earlier. How do you file a tax amendment Residents of Mexico or Canada or U. How do you file a tax amendment S. How do you file a tax amendment nationals. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment tax purposes and cannot be claimed as the dependent on another U. How do you file a tax amendment S. How do you file a tax amendment taxpayer's return. How do you file a tax amendment In addition, you can claim exemptions for your dependents who meet certain tests. How do you file a tax amendment Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. How do you file a tax amendment S. How do you file a tax amendment citizens to determine who is a dependent and for which dependents exemptions can be claimed. How do you file a tax amendment See Publication 501 for these rules. How do you file a tax amendment For purposes of these rules, dependents who are U. How do you file a tax amendment S. How do you file a tax amendment nationals meet the citizenship test discussed in Publication 501. How do you file a tax amendment Residents of South Korea. How do you file a tax amendment   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. How do you file a tax amendment 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. How do you file a tax amendment S. How do you file a tax amendment source gross income effectively connected with a U. How do you file a tax amendment S. How do you file a tax amendment trade or business for the tax year to the alien's entire income from all sources during the tax year. How do you file a tax amendment Example. How do you file a tax amendment Mr. How do you file a tax amendment Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. How do you file a tax amendment During the tax year he receives U. How do you file a tax amendment S. How do you file a tax amendment compensation of $18,000. How do you file a tax amendment He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment Thus, his total income for the year is $24,000. How do you file a tax amendment Mr. How do you file a tax amendment Park meets all requirements for claiming exemptions for his spouse and two children. How do you file a tax amendment 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. How do you file a tax amendment   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. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment taxpayer's return. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment See Publication 501 for these rules. How do you file a tax amendment   List your spouse and dependents on line 7c of Form 1040NR. How do you file a tax amendment Enter the total on the appropriate line to the right of line 7c. How do you file a tax amendment Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How do you file a tax amendment However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment Resident Aliens You can claim the same itemized deductions as U. How do you file a tax amendment S. How do you file a tax amendment citizens, using Schedule A of Form 1040. How do you file a tax amendment 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. How do you file a tax amendment If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. How do you file a tax amendment For further information, see Form 1040 and instructions. How do you file a tax amendment Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment These deductions include state and local income taxes, charitable contributions to U. How do you file a tax amendment S. How do you file a tax amendment organizations, casualty and theft losses, and miscellaneous deductions. How do you file a tax amendment Use Schedule A of Form 1040NR to claim itemized deductions. How do you file a tax amendment If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. How do you file a tax amendment If you are claiming any other itemized deduction, you must file Form 1040NR. How do you file a tax amendment Standard deduction. How do you file a tax amendment   Nonresident aliens cannot claim the standard deduction. How do you file a tax amendment However, see Students and business apprentices from India , next. How do you file a tax amendment Students and business apprentices from India. How do you file a tax amendment   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. How do you file a tax amendment You can claim the standard deduction provided you do not claim itemized deductions. How do you file a tax amendment   Use Worksheet 5-1 to figure your standard deduction. How do you file a tax amendment If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. How do you file a tax amendment State and local income taxes. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment See Recoveries in Publication 525 for details on how to figure the amount to include in income. How do you file a tax amendment Charitable contributions. How do you file a tax amendment   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. How do you file a tax amendment Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. How do you file a tax amendment Certain organizations that promote national or international amateur sports competition are also qualified organizations. How do you file a tax amendment Foreign organizations. How do you file a tax amendment   Contributions made directly to a foreign organization are not deductible. How do you file a tax amendment However, you can deduct contributions to a U. How do you file a tax amendment S. How do you file a tax amendment organization that transfers funds to a charitable foreign organization if the U. How do you file a tax amendment S. How do you file a tax amendment organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. How do you file a tax amendment S. How do you file a tax amendment organization. How do you file a tax amendment   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. How do you file a tax amendment Worksheet 5-1. How do you file a tax amendment 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. How do you file a tax amendment If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. How do you file a tax amendment You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. How do you file a tax amendment 1 Enter the amount shown below for your filing status. How do you file a tax amendment           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. How do you file a tax amendment           2 Can you be claimed as a dependent on someone else's U. How do you file a tax amendment S. How do you file a tax amendment income tax return?  No. How do you file a tax amendment Enter the amount from line 1 on line 4. How do you file a tax amendment Skip line 3 and go to line 5. How do you file a tax amendment   Yes. How do you file a tax amendment Go to line 3. How do you file a tax amendment         3 Is your earned income* more than $650?           Yes. How do you file a tax amendment Add $350 to your earned income. How do you file a tax amendment Enter the total. How do you file a tax amendment           No. How do you file a tax amendment Enter $1,000 3. How do you file a tax amendment       4 Enter the smaller of line 1 or line 3 4. How do you file a tax amendment   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). How do you file a tax amendment If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). How do you file a tax amendment Otherwise, enter -0- 5. How do you file a tax amendment   6 Add lines 4 and 5. How do you file a tax amendment Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). How do you file a tax amendment Print “Standard Deduction Allowed Under U. How do you file a tax amendment S. How do you file a tax amendment –India Income Tax Treaty” in the space to the left of these lines. How do you file a tax amendment This is your standard deduction for 2013. How do you file a tax amendment 6. How do you file a tax amendment   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How do you file a tax amendment It also includes any amount received as a scholarship that you must include in your income. How do you file a tax amendment 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). How do you file a tax amendment Contributions from which you benefit. How do you file a tax amendment   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. How do you file a tax amendment   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. How do you file a tax amendment For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How do you file a tax amendment Cash contributions. How do you file a tax amendment   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. How do you file a tax amendment The written record must include the name of the charity, date of the contribution, and the amount of the contribution. How do you file a tax amendment   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). How do you file a tax amendment If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. How do you file a tax amendment Noncash contributions. How do you file a tax amendment   For contributions not made in cash, the records you must keep depend on the amount of your deduction. How do you file a tax amendment See Publication 526 for details. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. How do you file a tax amendment If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. How do you file a tax amendment You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. How do you file a tax amendment See Form 8283 and its instructions for details. How do you file a tax amendment Contributions of appreciated property. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment Your basis in the property is generally what you paid for it. How do you file a tax amendment If you need more information about basis, get Publication 551, Basis of Assets. How do you file a tax amendment   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. How do you file a tax amendment For information about these rules, see Publication 526. How do you file a tax amendment Limit. How do you file a tax amendment   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. How do you file a tax amendment For a discussion of limits on charitable contributions and other information, get Publication 526. How do you file a tax amendment Casualty and theft losses. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment The property can be personal use property or income-producing property not connected with a U. How do you file a tax amendment S. How do you file a tax amendment trade or business. How do you file a tax amendment The property must be located in the United States at the time of the casualty or theft. How do you file a tax amendment You can deduct theft losses only in the year in which you discover the loss. How do you file a tax amendment   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. How do you file a tax amendment The fair market value of property immediately after a theft is considered zero, because you no longer have the property. How do you file a tax amendment   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. How do you file a tax amendment If you do not, you cannot deduct this loss as a casualty or theft loss. How do you file a tax amendment   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. How do you file a tax amendment Losses from personal use property. How do you file a tax amendment    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. How do you file a tax amendment 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. How do you file a tax amendment Losses from income-producing property. How do you file a tax amendment   These losses are not subject to the limitations that apply to personal use property. How do you file a tax amendment Use Section B of Form 4684 to figure your deduction for these losses. How do you file a tax amendment Job expenses and other miscellaneous deductions. How do you file a tax amendment   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. How do you file a tax amendment Generally, the allowable deductions must be related to effectively connected income. How do you file a tax amendment 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). How do you file a tax amendment   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). How do you file a tax amendment For more information on miscellaneous deductions, see the instructions for Form 1040NR. How do you file a tax amendment Travel expenses. How do you file a tax amendment   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment   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. How do you file a tax amendment You cannot deduct travel expenses for other members of your family or party. How do you file a tax amendment Deductible travel expenses. How do you file a tax amendment   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. How do you file a tax amendment , 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. How do you file a tax amendment You generally can deduct only 50% of unreimbursed meal expenses. How do you file a tax amendment The standard meal allowance rates for high-cost areas are available at www. How do you file a tax amendment gsa. How do you file a tax amendment gov/perdiem. How do you file a tax amendment The rates for other areas are in Publication 463. How do you file a tax amendment   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). How do you file a tax amendment Expenses allocable to U. How do you file a tax amendment S. How do you file a tax amendment tax-exempt income. How do you file a tax amendment   You cannot deduct an expense, or part of an expense, that is allocable to U. How do you file a tax amendment S. How do you file a tax amendment tax-exempt income, including income exempt by tax treaty. How do you file a tax amendment Example. How do you file a tax amendment Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. How do you file a tax amendment S. How do you file a tax amendment company. How do you file a tax amendment During her stay in the United States, she received a salary of $8,000 from her Polish employer. How do you file a tax amendment She received no other U. How do you file a tax amendment S. How do you file a tax amendment source income. How do you file a tax amendment She spent $3,000 on travel expenses, of which $1,000 were for meals. How do you file a tax amendment None of these expenses were reimbursed. How do you file a tax amendment Under the tax treaty with Poland, $5,000 of her salary is exempt from U. How do you file a tax amendment S. How do you file a tax amendment income tax. How do you file a tax amendment In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). How do you file a tax amendment She must reduce the remaining $2,500 of travel expenses by 62. How do you file a tax amendment 5% ($1,563) because 62. How do you file a tax amendment 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. How do you file a tax amendment She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). How do you file a tax amendment She completes the remaining lines according to the instructions for Schedule A. How do you file a tax amendment More information. How do you file a tax amendment   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. How do you file a tax amendment 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. How do you file a tax amendment Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. How do you file a tax amendment S. How do you file a tax amendment citizens. How do you file a tax amendment The following items are some of the credits you may be able to claim. How do you file a tax amendment Foreign tax credit. How do you file a tax amendment   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. How do you file a tax amendment You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. How do you file a tax amendment 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. How do you file a tax amendment   For more information, get Publication 514, Foreign Tax Credit for Individuals. How do you file a tax amendment Child and dependent care credit. How do you file a tax amendment   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. How do you file a tax amendment Generally, you must be able to claim an exemption for your dependent. How do you file a tax amendment   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. How do you file a tax amendment Credit for the elderly or the disabled. How do you file a tax amendment   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. How do you file a tax amendment For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). How do you file a tax amendment Education credits. How do you file a tax amendment   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. How do you file a tax amendment There are two education credits: the American Opportunity Credit and the lifetime learning credit. How do you file a tax amendment You cannot claim these credits if you are married filing separately. How do you file a tax amendment Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. How do you file a tax amendment For more information, see Publication 970. How do you file a tax amendment Retirement savings contributions credit. How do you file a tax amendment   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. How do you file a tax amendment 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). How do you file a tax amendment Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. How do you file a tax amendment For more information, see Publication 590. How do you file a tax amendment Child tax credit. How do you file a tax amendment   You may be able to take this credit if you have a qualifying child. How do you file a tax amendment   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How do you file a tax amendment 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). How do you file a tax amendment Is a U. How do you file a tax amendment S. How do you file a tax amendment citizen, a U. How do you file a tax amendment S. How do you file a tax amendment national, or a resident alien. How do you file a tax amendment Did not provide over half of his or her own support for 2013. How do you file a tax amendment Lived with you more than half of 2013. How do you file a tax amendment Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How do you file a tax amendment Is claimed as a dependent on your return. How do you file a tax amendment An adopted child is always treated as your own child. How do you file a tax amendment An adopted child includes a child lawfully placed with you for legal adoption. How do you file a tax amendment   See your form instructions for additional details. How do you file a tax amendment Adoption credit. How do you file a tax amendment   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How do you file a tax amendment This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How do you file a tax amendment To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. How do you file a tax amendment Earned income credit. How do you file a tax amendment   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). How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment 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. How do you file a tax amendment You cannot claim the earned income credit if your filing status is married filing separately. How do you file a tax amendment    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. How do you file a tax amendment You cannot claim the credit using an ITIN. How do you file a tax amendment 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. How do you file a tax amendment An example of a federally funded benefit is Medicaid. How do you file a tax amendment If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How do you file a tax amendment S. How do you file a tax amendment citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How do you file a tax amendment Other information. How do you file a tax amendment   There are other eligibility rules that are not discussed here. How do you file a tax amendment For more information, get Publication 596, Earned Income Credit. How do you file a tax amendment Nonresident Aliens You can claim some of the same credits that resident aliens can claim. How do you file a tax amendment You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. How do you file a tax amendment Credits Credits are allowed only if you receive effectively connected income. How do you file a tax amendment You may be able to claim some of the following credits. How do you file a tax amendment Foreign tax credit. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment possession on that income. How do you file a tax amendment   If you do not have foreign source income effectively connected with a U. How do you file a tax amendment S. How do you file a tax amendment trade or business, you cannot claim credits against your U. How do you file a tax amendment S. How do you file a tax amendment tax for taxes paid or accrued to a foreign country or U. How do you file a tax amendment S. How do you file a tax amendment possession. How do you file a tax amendment   You cannot take any credit for taxes imposed by a foreign country or U. How do you file a tax amendment S. How do you file a tax amendment possession on your U. How do you file a tax amendment S. How do you file a tax amendment source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. How do you file a tax amendment   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. How do you file a tax amendment See Publication 514 for more information. How do you file a tax amendment Child and dependent care credit. How do you file a tax amendment   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. How do you file a tax amendment Generally, you must be able to claim an exemption for your dependent. How do you file a tax amendment   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How do you file a tax amendment S. How do you file a tax amendment 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). How do you file a tax amendment   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. How do you file a tax amendment Earned income generally means wages, salaries, and professional fees for personal services performed. How do you file a tax amendment   For more information, get Publication 503. How do you file a tax amendment Education credits. How do you file a tax amendment   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How do you file a tax amendment However, if you are married and choose to file a joint return with a U. How do you file a tax amendment S. How do you file a tax amendment citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. How do you file a tax amendment Retirement savings contributions credit. How do you file a tax amendment   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. How do you file a tax amendment 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. How do you file a tax amendment Use Form 8880 to figure the credit. How do you file a tax amendment For more information, see Publication 590. How do you file a tax amendment Child tax credit. How do you file a tax amendment   You may be able to take this credit if you have a qualifying child. How do you file a tax amendment   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How do you file a tax amendment 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). How do you file a tax amendment Is a U. How do you file a tax amendment S. How do you file a tax amendment citizen, a U. How do you file a tax amendment S. How do you file a tax amendment national, or a resident alien. How do you file a tax amendment Did not provide over half of his or her own support for 2013. How do you file a tax amendment Lived with you more than half of 2013. How do you file a tax amendment Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How do you file a tax amendment Is claimed as a dependent on your return. How do you file a tax amendment An adopted child is always treated as your own child. How do you file a tax amendment An adopted child includes a child lawfully placed with you for legal adoption. How do you file a tax amendment   See your form instructions for additional details. How do you file a tax amendment Adoption credit. How do you file a tax amendment   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How do you file a tax amendment This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How do you file a tax amendment To claim the adoption credit, file Form 8839 with your Form 1040NR. How do you file a tax amendment   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How do you file a tax amendment S. How do you file a tax amendment 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). How do you file a tax amendment Credit for prior year minimum tax. How do you file a tax amendment   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. How do you file a tax amendment Earned income credit. How do you file a tax amendment   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. How do you file a tax amendment However, if you are married and choose to file a joint return with a U. How do you file a tax amendment S. How do you file a tax amendment citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. How do you file a tax amendment    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. How do you file a tax amendment You cannot claim the credit using an ITIN. How do you file a tax amendment 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. How do you file a tax amendment An example of a federally funded benefit is Medicaid. How do you file a tax amendment If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How do you file a tax amendment S. How do you file a tax amendment citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How do you file a tax amendment   See Publication 596 for more information on the credit. How do you file a tax amendment Tax Withheld You can claim the tax withheld during the year as a payment against your U. How do you file a tax amendment S. How do you file a tax amendment tax. How do you file a tax amendment You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. How do you file a tax amendment The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. How do you file a tax amendment Withholding from wages. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment income tax liability for the same year. How do you file a tax amendment 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. How do you file a tax amendment Excess social security tax withheld. How do you file a tax amendment   If you have two or more employers, you may be able to claim a credit against your U. How do you file a tax amendment S. How do you file a tax amendment income tax liability for social security tax withheld in excess of the maximum required. How do you file a tax amendment See Social Security and Medicare Taxes in chapter 8 for more information. How do you file a tax amendment Additional Medicare Tax. How do you file a tax amendment   Your employer is responsible for withholding the 0. How do you file a tax amendment 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. How do you file a tax amendment 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. How do you file a tax amendment Tax paid on undistributed long-term capital gains. How do you file a tax amendment   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. How do you file a tax amendment You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. How do you file a tax amendment Tax withheld at the source. How do you file a tax amendment   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. How do you file a tax amendment Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. How do you file a tax amendment Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. How do you file a tax amendment Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. How do you file a tax amendment Tax withheld on partnership income. How do you file a tax amendment   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. How do you file a tax amendment The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. How do you file a tax amendment A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. How do you file a tax amendment In this case, the partnership will give you a statement on Form 1042-S. How do you file a tax amendment Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. How do you file a tax amendment Claiming tax withheld on your return. How do you file a tax amendment   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. How do you file a tax amendment The following table lists some of the more common information documents and shows where to find the amount of tax withheld. How do you file a tax amendment 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. How do you file a tax amendment You should file Form 1040 and report all income from sources both in and outside the United States. How do you file a tax amendment However, you can exclude the income discussed in the following paragraphs. How do you file a tax amendment For tax purposes other than reporting income, however, you will be treated as a nonresident alien. How do you file a tax amendment 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. How do you file a tax amendment There are also limits on what deductions and credits are allowed. How do you file a tax amendment See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. How do you file a tax amendment Residents of Puerto Rico. How do you file a tax amendment   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). How do you file a tax amendment   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. How do you file a tax amendment You must also make your first payment of estimated tax by June 15. How do you file a tax amendment You cannot file a joint income tax return or make joint payments of estimated tax. How do you file a tax amendment However, if you are married to a U. How do you file a tax amendment S. How do you file a tax amendment citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. How do you file a tax amendment   If you earn wages subject to withholding, your U. How do you file a tax amendment S. How do you file a tax amendment income tax return is due by April 15. How do you file a tax amendment Your first payment of estimated tax is also due by April 15. How do you file a tax amendment For information on withholding and estimated tax, see chapter 8 . How do you file a tax amendment Residents of American Samoa. How do you file a tax amendment   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. How do you file a tax amendment S. How do you file a tax amendment government or any of its agencies). How do you file a tax amendment An employee of the American Samoan government is not considered an employee of the U. How do you file a tax amendment S. How do you file a tax amendment government or any of its agencies for purposes of the exclusion. How do you file a tax amendment For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. How do you file a tax amendment S. How do you file a tax amendment Possessions. How do you file a tax amendment Prev  Up  Next   Home   More Online Publications