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How To Amend My 2012 Tax Return

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How To Amend My 2012 Tax Return

How to amend my 2012 tax return 9. How to amend my 2012 tax return   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). How to amend my 2012 tax return Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). How to amend my 2012 tax return The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. How to amend my 2012 tax return After completing the worksheets, you should maintain them with your 403(b) records for that year. How to amend my 2012 tax return Do not attach them to your tax return. How to amend my 2012 tax return At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. How to amend my 2012 tax return If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. How to amend my 2012 tax return If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. How to amend my 2012 tax return When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. How to amend my 2012 tax return Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. How to amend my 2012 tax return By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. How to amend my 2012 tax return Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. How to amend my 2012 tax return At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. How to amend my 2012 tax return This means refiguring your limit based on your actual compensation figures for the year. How to amend my 2012 tax return This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. How to amend my 2012 tax return Available Worksheets The following worksheets have been provided to help you figure your MAC. How to amend my 2012 tax return Worksheet A. How to amend my 2012 tax return Cost of Incidental Life Insurance. How to amend my 2012 tax return Worksheet B. How to amend my 2012 tax return Includible Compensation for Your Most Recent Year of Service Worksheet C. How to amend my 2012 tax return Limit on Catch-Up Contributions. How to amend my 2012 tax return ??? Worksheet 1. How to amend my 2012 tax return Maximum Amount Contributable (MAC). How to amend my 2012 tax return Worksheet A. How to amend my 2012 tax return Cost of Incidental Life Insurance Note. How to amend my 2012 tax return Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. How to amend my 2012 tax return This amount will be used to figure includible compensation for your most recent year of service. How to amend my 2012 tax return 1. How to amend my 2012 tax return Enter the value of the contract (amount payable upon your death) 1. How to amend my 2012 tax return   2. How to amend my 2012 tax return Enter the cash value in the contract at the end of the year 2. How to amend my 2012 tax return   3. How to amend my 2012 tax return Subtract line 2 from line 1. How to amend my 2012 tax return This is the value of your current life insurance protection 3. How to amend my 2012 tax return   4. How to amend my 2012 tax return Enter your age on your birthday nearest the beginning of the policy year 4. How to amend my 2012 tax return   5. How to amend my 2012 tax return Enter the 1-year term premium for $1,000 of life insurance based on your age. How to amend my 2012 tax return (From Figure 3-1) 5. How to amend my 2012 tax return   6. How to amend my 2012 tax return Divide line 3 by $1,000 6. How to amend my 2012 tax return   7. How to amend my 2012 tax return Multiply line 6 by line 5. How to amend my 2012 tax return This is the cost of your incidental life insurance 7. How to amend my 2012 tax return   Worksheet B. How to amend my 2012 tax return Includible Compensation for Your Most Recent Year of Service1 Note. How to amend my 2012 tax return Use this worksheet to figure includible compensation for your most recent year of service. How to amend my 2012 tax return 1. How to amend my 2012 tax return Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. How to amend my 2012 tax return   2. How to amend my 2012 tax return Enter elective deferrals excluded from your gross income for your most recent year of service2 2. How to amend my 2012 tax return   3. How to amend my 2012 tax return Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. How to amend my 2012 tax return   4. How to amend my 2012 tax return Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. How to amend my 2012 tax return   5. How to amend my 2012 tax return Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. How to amend my 2012 tax return   6. How to amend my 2012 tax return Enter your foreign earned income exclusion for your most recent year of service 6. How to amend my 2012 tax return   7. How to amend my 2012 tax return Add lines 1, 2, 3, 4, 5, and 6 7. How to amend my 2012 tax return   8. How to amend my 2012 tax return Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. How to amend my 2012 tax return   9. How to amend my 2012 tax return Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. How to amend my 2012 tax return   10. How to amend my 2012 tax return Add lines 8 and 9 10. How to amend my 2012 tax return   11. How to amend my 2012 tax return Subtract line 10 from line 7. How to amend my 2012 tax return This is your includible compensation for your most recent year of service 11. How to amend my 2012 tax return   1Use estimated amounts if figuring includible compensation before the end of the year. How to amend my 2012 tax return  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. How to amend my 2012 tax return Worksheet C. How to amend my 2012 tax return Limit on Catch-Up Contributions Note. How to amend my 2012 tax return If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. How to amend my 2012 tax return 1. How to amend my 2012 tax return Maximum catch-up contributions 1. How to amend my 2012 tax return $5,500 2. How to amend my 2012 tax return Enter your includible compensation for your most recent year of service 2. How to amend my 2012 tax return   3. How to amend my 2012 tax return Enter your elective deferrals 3. How to amend my 2012 tax return   4. How to amend my 2012 tax return Subtract line 3 from line 2 4. How to amend my 2012 tax return   5. How to amend my 2012 tax return Enter the lesser of line 1 or line 4. How to amend my 2012 tax return This is your limit on catch-up contributions 5. How to amend my 2012 tax return   Worksheet 1. How to amend my 2012 tax return Maximum Amount Contributable (MAC) Note. How to amend my 2012 tax return Use this worksheet to figure your MAC. How to amend my 2012 tax return Part I. How to amend my 2012 tax return Limit on Annual Additions     1. How to amend my 2012 tax return Enter your includible compensation for your most recent year of service 1. How to amend my 2012 tax return   2. How to amend my 2012 tax return Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. How to amend my 2012 tax return   3. How to amend my 2012 tax return Enter the lesser of line 1 or line 2. How to amend my 2012 tax return This is your limit on annual additions 3. How to amend my 2012 tax return     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. How to amend my 2012 tax return     Part II. How to amend my 2012 tax return Limit on Elective Deferrals     4. How to amend my 2012 tax return Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. How to amend my 2012 tax return     Note. How to amend my 2012 tax return If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. How to amend my 2012 tax return If not, enter zero (-0-) on line 16 and go to line 17. How to amend my 2012 tax return     5. How to amend my 2012 tax return Amount per year of service 5. How to amend my 2012 tax return $ 5,000 6. How to amend my 2012 tax return Enter your years of service 6. How to amend my 2012 tax return   7. How to amend my 2012 tax return Multiply line 5 by line 6 7. How to amend my 2012 tax return   8. How to amend my 2012 tax return Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. How to amend my 2012 tax return   9. How to amend my 2012 tax return Subtract line 8 from line 7. How to amend my 2012 tax return If zero or less, enter zero (-0-) 9. How to amend my 2012 tax return   10. How to amend my 2012 tax return Maximum increase in limit for long service 10. How to amend my 2012 tax return $15,000 11. How to amend my 2012 tax return Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. How to amend my 2012 tax return   12. How to amend my 2012 tax return Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. How to amend my 2012 tax return   13. How to amend my 2012 tax return Add line 11 and line 12 13. How to amend my 2012 tax return   14. How to amend my 2012 tax return Subtract line 13 from line 10 14. How to amend my 2012 tax return   15. How to amend my 2012 tax return Maximum additional contributions 15. How to amend my 2012 tax return $ 3,000 16. How to amend my 2012 tax return Enter the least of lines 9, 14, or 15. How to amend my 2012 tax return This is your increase in the limit for long service 16. How to amend my 2012 tax return   17. How to amend my 2012 tax return Add lines 4 and 16. How to amend my 2012 tax return This is your limit on elective deferrals 17. How to amend my 2012 tax return     Part III. How to amend my 2012 tax return Maximum Amount Contributable     18. How to amend my 2012 tax return If you had only nonelective contributions, enter the amount from line 3. How to amend my 2012 tax return This is your MAC. How to amend my 2012 tax return    If you had only elective deferrals, enter the lesser of lines 3 or 17. How to amend my 2012 tax return This is your MAC. How to amend my 2012 tax return    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. How to amend my 2012 tax return This is your MAC. How to amend my 2012 tax return (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. How to amend my 2012 tax return ) 18. How to amend my 2012 tax return   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. How to amend my 2012 tax return You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. How to amend my 2012 tax return Prev  Up  Next   Home   More Online Publications
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The How To Amend My 2012 Tax Return

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