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How To File Taxes For 2012

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How To File Taxes For 2012

How to file taxes for 2012 5. How to file taxes for 2012   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. How to file taxes for 2012 Line 2. How to file taxes for 2012 Lines 3a and 3b. How to file taxes for 2012 Lines 4a and 4b. How to file taxes for 2012 Line 5. How to file taxes for 2012 Line 6. How to file taxes for 2012 Line 7. How to file taxes for 2012 Line 9. How to file taxes for 2012 Line 15. How to file taxes for 2012 Illustrated Example of Form 5074Part I. How to file taxes for 2012 Part II. How to file taxes for 2012 Part III. How to file taxes for 2012 Illustrated Example of Form 8689Part I. How to file taxes for 2012 Part II. How to file taxes for 2012 Part III. How to file taxes for 2012 Part IV. How to file taxes for 2012 Use the following examples to help you complete the correct attachment to your Form 1040. How to file taxes for 2012 The completed form for each example is shown on the pages that follow. How to file taxes for 2012 Illustrated Example of Form 4563 John Black is a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen, single, and under 65. How to file taxes for 2012 He was a bona fide resident of American Samoa during all of 2013. How to file taxes for 2012 John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. How to file taxes for 2012 S. How to file taxes for 2012 corporations) is more than his adjusted filing requirement for single filers under 65. How to file taxes for 2012 (See Filing Requirement if Possession Income Is Excluded in chapter 4. How to file taxes for 2012 ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. How to file taxes for 2012 See Bona Fide Resident of American Samoa in chapter 3. How to file taxes for 2012 Completing Form 4563. How to file taxes for 2012   John enters his name and social security number at the top of the form. How to file taxes for 2012 Line 1. How to file taxes for 2012   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. How to file taxes for 2012 Because he is still a bona fide resident, he enters “not ended” in the second blank space. How to file taxes for 2012 Line 2. How to file taxes for 2012   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. How to file taxes for 2012 Lines 3a and 3b. How to file taxes for 2012   He checks “No” on line 3a because no family members lived with him. How to file taxes for 2012 He leaves line 3b blank. How to file taxes for 2012 Lines 4a and 4b. How to file taxes for 2012   He checks “No” on line 4a because he did not maintain a home outside American Samoa. How to file taxes for 2012 He leaves line 4b blank. How to file taxes for 2012 Line 5. How to file taxes for 2012   He enters the name and address of his employer, Samoa Products Co. How to file taxes for 2012 It is a private American Samoa corporation. How to file taxes for 2012 Line 6. How to file taxes for 2012   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. How to file taxes for 2012 That was his only trip outside American Samoa during the year. How to file taxes for 2012 Line 7. How to file taxes for 2012   He enters the $24,000 in wages he received from Samoa Products Co. How to file taxes for 2012 Line 9. How to file taxes for 2012   He received $220 in dividends from an American Samoa corporation, which he enters here. How to file taxes for 2012 He also received $10,000 of dividends from a U. How to file taxes for 2012 S. How to file taxes for 2012 corporation, but he will enter that amount only on his Form 1040 because the U. How to file taxes for 2012 S. How to file taxes for 2012 dividends do not qualify for the possession exclusion. How to file taxes for 2012 Line 15. How to file taxes for 2012   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. How to file taxes for 2012 He will not enter his excluded income on Form 1040. How to file taxes for 2012 However, he will attach his completed Form 4563 to his Form 1040. How to file taxes for 2012 Illustrated Example of Form 5074 Tracy Grey is a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen who is a self-employed fisheries consultant with a tax home in New York. How to file taxes for 2012 Her only income for 2013 was net self-employment income of $80,000. How to file taxes for 2012 Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. How to file taxes for 2012 Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. How to file taxes for 2012 She was not a bona fide resident of Guam during 2013. How to file taxes for 2012 Tracy completes Form 1040 (not illustrated), reporting her worldwide income. How to file taxes for 2012 Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. How to file taxes for 2012 All amounts reported on Form 5074 are also reported on her Form 1040. How to file taxes for 2012 See U. How to file taxes for 2012 S. How to file taxes for 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. How to file taxes for 2012 Completing Form 5074. How to file taxes for 2012   Tracy enters her name and social security number at the top of the form. How to file taxes for 2012 Part I. How to file taxes for 2012   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. How to file taxes for 2012 She has no other income from Guam, so the total on line 16 is $20,000. How to file taxes for 2012 Part II. How to file taxes for 2012   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. How to file taxes for 2012 She enters $1,413 on line 21 and line 28. How to file taxes for 2012 Her adjusted gross income on line 29 is $18,587. How to file taxes for 2012 Part III. How to file taxes for 2012   Tracy made estimated tax payments of $1,409. How to file taxes for 2012 She enters this amount on line 30, and again on line 34 as the total payments. How to file taxes for 2012 Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. How to file taxes for 2012 In 2013, they received $14,400 in income from the rental of a condominium they own in the U. How to file taxes for 2012 S. How to file taxes for 2012 Virgin Islands (USVI). How to file taxes for 2012 The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. How to file taxes for 2012 They were not bona fide residents of the USVI during the entire tax year. How to file taxes for 2012 The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). How to file taxes for 2012 The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. How to file taxes for 2012 The Morenos also complete Form 8689 to determine how much of their U. How to file taxes for 2012 S. How to file taxes for 2012 tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. How to file taxes for 2012 S. How to file taxes for 2012 Virgin Islands. How to file taxes for 2012 See U. How to file taxes for 2012 S. How to file taxes for 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. How to file taxes for 2012 The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. How to file taxes for 2012 At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. How to file taxes for 2012 The Virgin Islands Bureau of Internal Revenue will process this copy. How to file taxes for 2012 Completing Form 8689. How to file taxes for 2012   Juan and Carla enter their names and Juan's social security number at the top of the form. How to file taxes for 2012 Part I. How to file taxes for 2012   The Morenos enter their income from the USVI in Part I (see later). How to file taxes for 2012 The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. How to file taxes for 2012 The Morenos' total USVI income of $6,700 is entered on line 16. How to file taxes for 2012 Part II. How to file taxes for 2012   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. How to file taxes for 2012 Their USVI adjusted gross income (AGI) is $6,700. How to file taxes for 2012 Part III. How to file taxes for 2012   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). How to file taxes for 2012 Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. How to file taxes for 2012   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. How to file taxes for 2012 Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. How to file taxes for 2012 122) and enter that as a decimal on line 34. How to file taxes for 2012 They then apply that percentage to the U. How to file taxes for 2012 S. How to file taxes for 2012 tax entered on line 32 to find the amount of U. How to file taxes for 2012 S. How to file taxes for 2012 tax allocated to USVI income ($4,539 x 0. How to file taxes for 2012 122 = $554), and enter that amount on line 35. How to file taxes for 2012 Part IV. How to file taxes for 2012   Part IV is used to show payments of income tax to the USVI only. How to file taxes for 2012 The Morenos had no tax withheld by the U. How to file taxes for 2012 S. How to file taxes for 2012 Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. How to file taxes for 2012 They include this amount ($400) in the total payments on Form 1040, line 72. How to file taxes for 2012 On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. How to file taxes for 2012 The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. How to file taxes for 2012   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. How to file taxes for 2012 They enter this amount on line 45. How to file taxes for 2012 They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. How to file taxes for 2012 The Morenos will pay their USVI tax at the same time they file the copy of their U. How to file taxes for 2012 S. How to file taxes for 2012 income tax return with the U. How to file taxes for 2012 S. How to file taxes for 2012 Virgin Islands. How to file taxes for 2012 This image is too large to be displayed in the current screen. How to file taxes for 2012 Please click the link to view the image. How to file taxes for 2012 Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. How to file taxes for 2012 Please click the link to view the image. How to file taxes for 2012 Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. How to file taxes for 2012 Please click the link to view the image. How to file taxes for 2012 Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219A Notice

We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S Tax Court.


What you need to do

  • Read the notice carefully – it explains the proposed increase or decrease in your tax. Note: The amounts shown as due on the notice may not match your previous notice because not all items can be challenged in tax court.
  • If you agree with the changes – sign the enclosed Form 5564, Notice of Deficiency - Waiver, and mail to the address shown on the notice.
  • If you don’t agree with the changes – you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date listed on the notice. The Court can't consider your case if the petition is filed late.
  • If you don’t agree with the changes and have additional information – mail the information to the address listed on the notice. Our review won't extend the time you have to file a petition with the U.S. Tax Court.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your return. This affects your tax return.

Is the notice a bill?

No. It shows the information we’ve received and how it affects your tax. It also provides you contact information for filing a petition with the tax court.

Can I get an extension of time to respond?

No. Once the CP3219A, Notice of Deficiency has been issued, we are unable to extend the time you have to respond or to file a petition with the U.S. Tax Court.

What do I need to do?

If you agree, sign the Form 5564, Notice of Deficiency - Waiver response form and mail to the address on the notice.

What if the information is wrong or if I disagree?

If you want us to consider additional information, send it to us, along with a written explanation supporting your position. You may contact us with the phone number provided on the first page of the notice. You may want to contact whoever reported the information and ask them to correct it. You should send your response to us as soon as possible, since we can't extend the time you have to file a petition with the tax court.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake doesn't increase or decrease your tax. If the information you provide over the phone isn't enough to resolve all issues with your case, we're unable to extend the time you have to file a petition with the tax court.

Do I need to amend my return?

If the information displayed in the “Changes to your tax return” section of the notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the Form 5564, Notice of Deficiency - Waiver and return it to us in the envelope provided. 

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return. We can't extend the time allowed to petition the tax court.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on the unpaid balance until it is paid in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

The How To File Taxes For 2012

How to file taxes for 2012 3. How to file taxes for 2012   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 file taxes for 2012 Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. How to file taxes for 2012 An exclusion from gross income is generally income you receive that is not included in your U. How to file taxes for 2012 S. How to file taxes for 2012 income and is not subject to U. How to file taxes for 2012 S. How to file taxes for 2012 tax. How to file taxes for 2012 This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. How to file taxes for 2012 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 file taxes for 2012 Useful Items - You may want to see: Publication 54 Tax Guide for U. How to file taxes for 2012 S. How to file taxes for 2012 Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. How to file taxes for 2012 Resident Aliens Resident aliens may be able to exclude the following items from their gross income. How to file taxes for 2012 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 file taxes for 2012 The exclusion is $97,600 in 2013. How to file taxes for 2012 In addition, you may be able to exclude or deduct certain foreign housing amounts. How to file taxes for 2012 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 file taxes for 2012 For more information, see Publication 54. How to file taxes for 2012 Foreign country. How to file taxes for 2012    A foreign country is any territory under the sovereignty of a government other than that of the United States. How to file taxes for 2012   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. How to file taxes for 2012 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 file taxes for 2012   The term “foreign country” does not include U. How to file taxes for 2012 S. How to file taxes for 2012 possessions or territories. How to file taxes for 2012 It does not include the Antarctic region. How to file taxes for 2012 Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. How to file taxes for 2012 Interest Income Interest income that is not connected with a U. How to file taxes for 2012 S. How to file taxes for 2012 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 file taxes for 2012 State and local government obligations. How to file taxes for 2012   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. How to file taxes for 2012 S. How to file taxes for 2012 possession, generally is not included in income. How to file taxes for 2012 However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. How to file taxes for 2012 Portfolio interest. How to file taxes for 2012   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. How to file taxes for 2012 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 file taxes for 2012 Note. How to file taxes for 2012 For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. How to file taxes for 2012 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 file taxes for 2012 Obligations in registered form. How to file taxes for 2012   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 file taxes for 2012   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 file taxes for 2012   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 file taxes for 2012 For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. How to file taxes for 2012 Obligations not in registered form. How to file taxes for 2012    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 file taxes for 2012 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 file taxes for 2012   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. How to file taxes for 2012 In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. How to file taxes for 2012 Interest that does not qualify as portfolio interest. How to file taxes for 2012   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. How to file taxes for 2012 You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. How to file taxes for 2012 Contingent interest. How to file taxes for 2012   Portfolio interest does not include contingent interest. How to file taxes for 2012 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 file taxes for 2012 For exceptions, see Internal Revenue Code section 871(h)(4)(C). How to file taxes for 2012 Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. How to file taxes for 2012 Related persons. How to file taxes for 2012   Related persons include the following. How to file taxes for 2012 Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. How to file taxes for 2012 ), and lineal descendants (children, grandchildren, etc. How to file taxes for 2012 ). How to file taxes for 2012 Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. How to file taxes for 2012 Certain corporations, partnerships, and other entities. How to file taxes for 2012 For details, see Nondeductible Loss in chapter 2 of Publication 544. How to file taxes for 2012 Exception for existing debt. How to file taxes for 2012   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 file taxes for 2012 Dividend Income The following dividend income is exempt from the 30% tax. How to file taxes for 2012 Certain dividends paid by foreign corporations. How to file taxes for 2012   There is no 30% tax on U. How to file taxes for 2012 S. How to file taxes for 2012 source dividends you receive from a foreign corporation. How to file taxes for 2012 See Second exception under Dividends in chapter 2 for how to figure the amount of U. How to file taxes for 2012 S. How to file taxes for 2012 source dividends. How to file taxes for 2012 Certain interest-related dividends. How to file taxes for 2012   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 file taxes for 2012 The mutual fund will designate in writing which dividends are interest-related dividends. How to file taxes for 2012 Certain short-term capital gain dividends. How to file taxes for 2012   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 file taxes for 2012 The mutual fund will designate in writing which dividends are short-term capital gain dividends. How to file taxes for 2012 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 file taxes for 2012 Services Performed for Foreign Employer If you were paid by a foreign employer, your U. How to file taxes for 2012 S. How to file taxes for 2012 source income may be exempt from U. How to file taxes for 2012 S. How to file taxes for 2012 tax, but only if you meet one of the situations discussed next. How to file taxes for 2012 Employees of foreign persons, organizations, or offices. How to file taxes for 2012   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. How to file taxes for 2012 S. How to file taxes for 2012 sources and is tax exempt if you meet all three of the following conditions. How to file taxes for 2012 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 file taxes for 2012 S. How to file taxes for 2012 corporation, a U. How to file taxes for 2012 S. How to file taxes for 2012 partnership, or a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen or resident. How to file taxes for 2012 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 file taxes for 2012 Your pay for these services is not more than $3,000. How to file taxes for 2012 If you do not meet all three conditions, your income from personal services performed in the United States is U. How to file taxes for 2012 S. How to file taxes for 2012 source income and is taxed according to the rules in chapter 4. How to file taxes for 2012   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 file taxes for 2012 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 file taxes for 2012 If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. How to file taxes for 2012   A day means a calendar day during any part of which you are physically present in the United States. How to file taxes for 2012 Example 1. How to file taxes for 2012 During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. How to file taxes for 2012 S. How to file taxes for 2012 partnership. How to file taxes for 2012 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 file taxes for 2012 That office paid him a total gross salary of $2,800 for those services. How to file taxes for 2012 During 2013, he was not engaged in a trade or business in the United States. How to file taxes for 2012 The salary is not considered U. How to file taxes for 2012 S. How to file taxes for 2012 source income and is exempt from U. How to file taxes for 2012 S. How to file taxes for 2012 tax. How to file taxes for 2012 Example 2. How to file taxes for 2012 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 file taxes for 2012 He received $2,875 in 2013, and $1,625 in 2014. How to file taxes for 2012 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 file taxes for 2012 Henry's salary is U. How to file taxes for 2012 S. How to file taxes for 2012 source income and is taxed under the rules in chapter 4. How to file taxes for 2012 Crew members. How to file taxes for 2012   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 file taxes for 2012 S. How to file taxes for 2012 possession is not U. How to file taxes for 2012 S. How to file taxes for 2012 source income and is exempt from U. How to file taxes for 2012 S. How to file taxes for 2012 tax. How to file taxes for 2012 This exemption does not apply to compensation for services performed on foreign aircraft. How to file taxes for 2012 Students and exchange visitors. How to file taxes for 2012   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 file taxes for 2012   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 file taxes for 2012 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 file taxes for 2012   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 file taxes for 2012 Foreign employer. How to file taxes for 2012   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 file taxes for 2012 S. How to file taxes for 2012 possession by a U. How to file taxes for 2012 S. How to file taxes for 2012 corporation, a U. How to file taxes for 2012 S. How to file taxes for 2012 partnership, or an individual who is a U. How to file taxes for 2012 S. How to file taxes for 2012 citizen or resident. How to file taxes for 2012   The term “foreign employer” does not include a foreign government. How to file taxes for 2012 Pay from a foreign government that is exempt from U. How to file taxes for 2012 S. How to file taxes for 2012 income tax is discussed in chapter 10. How to file taxes for 2012 Income from certain annuities. How to file taxes for 2012   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. How to file taxes for 2012 S. How to file taxes for 2012 income tax if you meet both of the following conditions. How to file taxes for 2012 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 file taxes for 2012 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 file taxes for 2012 S. How to file taxes for 2012 citizens or residents. How to file taxes for 2012   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 file taxes for 2012 S. How to file taxes for 2012 citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. How to file taxes for 2012   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 file taxes for 2012 Income affected by treaties. How to file taxes for 2012   Income of any kind that is exempt from U. How to file taxes for 2012 S. How to file taxes for 2012 tax under a treaty to which the United States is a party is excluded from your gross income. How to file taxes for 2012 Income on which the tax is only limited by treaty, however, is included in gross income. How to file taxes for 2012 See chapter 9. How to file taxes for 2012 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 file taxes for 2012 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 file taxes for 2012 If you are married and file a joint return, you may be able to exclude up to $500,000. How to file taxes for 2012 For information on the requirements for this exclusion, see Publication 523. How to file taxes for 2012 This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. How to file taxes for 2012 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 file taxes for 2012 The rules discussed here apply to both resident and nonresident aliens. How to file taxes for 2012 If a nonresident alien receives a grant that is not from U. How to file taxes for 2012 S. How to file taxes for 2012 sources, it is not subject to U. How to file taxes for 2012 S. How to file taxes for 2012 tax. How to file taxes for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. How to file taxes for 2012 S. How to file taxes for 2012 sources. How to file taxes for 2012 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 file taxes for 2012 Candidate for a degree. How to file taxes for 2012   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 file taxes for 2012 Eligible educational institution. How to file taxes for 2012   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 file taxes for 2012 Qualified education expenses. How to file taxes for 2012   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 file taxes for 2012 These items must be required of all students in your course of instruction. How to file taxes for 2012 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 file taxes for 2012 Expenses that do not qualify. How to file taxes for 2012   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 file taxes for 2012 This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. How to file taxes for 2012 Scholarship or fellowship amounts used to pay these costs are taxable. How to file taxes for 2012 Amounts used to pay expenses that do not qualify. How to file taxes for 2012   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 file taxes for 2012 Payment for services. How to file taxes for 2012   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 file taxes for 2012 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 file taxes for 2012 Example. How to file taxes for 2012 On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. How to file taxes for 2012 As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. How to file taxes for 2012 Of the $2,500 scholarship, $1,000 represents payment for her services. How to file taxes for 2012 Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. How to file taxes for 2012 Prev  Up  Next   Home   More Online Publications