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Income Tax Return Preparation

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Income Tax Return Preparation

Income tax return preparation 6. Income tax return preparation   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Income tax return preparation Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Income tax return preparation In determining your U. Income tax return preparation S. Income tax return preparation income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Income tax return preparation The most common dual-status tax years are the years of arrival and departure. Income tax return preparation See Dual-Status Aliens in chapter 1. Income tax return preparation If you are married and choose to be treated as a U. Income tax return preparation S. Income tax return preparation resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Income tax return preparation Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Income tax return preparation Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Income tax return preparation S. Income tax return preparation Individual Income Tax Return 1040-C U. Income tax return preparation S. Income tax return preparation Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Income tax return preparation S. Income tax return preparation Estimated Tax for Nonresident Alien Individuals 1040NR U. Income tax return preparation S. Income tax return preparation Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Income tax return preparation Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Income tax return preparation If you have not previously established a fiscal tax year, your tax year is the calendar year. Income tax return preparation A calendar year is 12 consecutive months ending on December 31. Income tax return preparation 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. Income tax return preparation S. Income tax return preparation resident for any calendar year, you will be treated as a U. Income tax return preparation S. Income tax return preparation resident for any part of your fiscal year that falls within that calendar year. Income tax return preparation Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Income tax return preparation Income from sources outside the United States is taxable if you receive it while you are a resident alien. Income tax return preparation The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Income tax return preparation For the part of the year you are a nonresident alien, you are taxed on income from U. Income tax return preparation S. Income tax return preparation sources and on certain foreign source income treated as effectively connected with a U. Income tax return preparation S. Income tax return preparation trade or business. Income tax return preparation (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Income tax return preparation ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Income tax return preparation The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Income tax return preparation S. Income tax return preparation citizen after receiving it and before the end of the year. Income tax return preparation Income from U. Income tax return preparation S. Income tax return preparation sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Income tax return preparation Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Income tax return preparation In certain cases, however, treaty provisions may apply while you were a resident alien. Income tax return preparation See chapter 9 for more information. Income tax return preparation When determining what income is taxed in the United States, you must consider exemptions under U. Income tax return preparation S. Income tax return preparation tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Income tax return preparation For a further discussion of tax treaties, see chapter 9. Income tax return preparation Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Income tax return preparation 1) Standard deduction. Income tax return preparation   You cannot use the standard deduction allowed on Form 1040. Income tax return preparation However, you can itemize any allowable deductions. Income tax return preparation 2) Exemptions. Income tax return preparation   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Income tax return preparation 3) Head of household. Income tax return preparation   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Income tax return preparation 4) Joint return. Income tax return preparation   You cannot file a joint return. Income tax return preparation However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Income tax return preparation 5) Tax rates. Income tax return preparation   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Income tax return preparation S. Income tax return preparation trade or business. Income tax return preparation You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Income tax return preparation 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, or South Korea, or Married U. Income tax return preparation S. Income tax return preparation national. Income tax return preparation  See the instructions for Form 1040NR to see if you qualify. Income tax return preparation    A U. Income tax return preparation S. Income tax return preparation national is an individual who, although not a U. Income tax return preparation S. Income tax return preparation citizen, owes his or her allegiance to the United States. Income tax return preparation U. Income tax return preparation S. Income tax return preparation nationals include American Samoans and Northern Mariana Islanders who chose to become U. Income tax return preparation S. Income tax return preparation nationals instead of U. Income tax return preparation S. Income tax return preparation citizens. Income tax return preparation 6) Tax credits. Income tax return preparation   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Income tax return preparation S. Income tax return preparation citizen or resident, as discussed in chapter 1. Income tax return preparation Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Income tax return preparation Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Income tax return preparation The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Income tax return preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Income tax return preparation Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Income tax return preparation S. Income tax return preparation national, or Student or business apprentice from India. Income tax return preparation For more information, see Exemptions in chapter 5. Income tax return preparation How To Figure Tax When you figure your U. Income tax return preparation S. Income tax return preparation tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Income tax return preparation Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Income tax return preparation S. Income tax return preparation citizens and residents. Income tax return preparation Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Income tax return preparation You cannot take any deductions against this income. Income tax return preparation Social security and railroad retirement benefits. Income tax return preparation   During the part of the year you are a nonresident alien, 85% of any U. Income tax return preparation S. Income tax return preparation social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Income tax return preparation (See The 30% Tax in chapter 4. Income tax return preparation )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Income tax return preparation Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Income tax return preparation If you received U. Income tax return preparation S. Income tax return preparation social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Income tax return preparation You will not receive separate statements for the benefits received during your periods of U. Income tax return preparation S. Income tax return preparation residence and nonresidence. Income tax return preparation Therefore, it is important for you to keep careful records of these amounts. Income tax return preparation You will need this information to properly complete your return and determine your tax liability. Income tax return preparation If you received railroad retirement benefits while you were a nonresident alien, the U. Income tax return preparation S. Income tax return preparation Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Income tax return preparation If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Income tax return preparation Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Income tax return preparation Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Income tax return preparation There are certain restrictions that may apply. Income tax return preparation These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Income tax return preparation Foreign tax credit. Income tax return preparation   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Income tax return preparation   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Income tax return preparation For more information, see the Instructions for Form 1116 and Publication 514. Income tax return preparation Child and dependent care credit. Income tax return preparation   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. Income tax return preparation Generally, you must be able to claim an exemption for your dependent. Income tax return preparation   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Income tax return preparation   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 for that tax year. Income tax return preparation   For more information, get Publication 503 and Form 2441. Income tax return preparation Retirement savings contributions credit. Income tax return preparation   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. Income tax return preparation 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. Income tax return preparation Use Form 8880 to figure the credit. Income tax return preparation For more information, see Publication 590. Income tax return preparation Child tax credit. Income tax return preparation   You may be able to take this credit if you have a qualifying child. Income tax return preparation   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Income tax return preparation 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). Income tax return preparation Is a U. Income tax return preparation S. Income tax return preparation citizen, a U. Income tax return preparation S. Income tax return preparation national, or a resident alien. Income tax return preparation Did not provide over half of his or her own support for 2013. Income tax return preparation Lived with you more than half of 2013. Income tax return preparation Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Income tax return preparation Is claimed as a dependent on your return. Income tax return preparation An adopted child is always treated as your own child. Income tax return preparation An adopted child includes a child lawfully placed with you for legal adoption. Income tax return preparation   See your form instructions for additional details. Income tax return preparation Adoption credit. Income tax return preparation   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Income tax return preparation This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Income tax return preparation To claim the adoption credit, file Form 8839 with the U. Income tax return preparation S. Income tax return preparation income tax return that you file. Income tax return preparation   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Income tax return preparation S. Income tax return preparation 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). Income tax return preparation Payments You can report as payments against your U. Income tax return preparation S. Income tax return preparation income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Income tax return preparation These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Income tax return preparation S. Income tax return preparation sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Income tax return preparation Forms To File The U. Income tax return preparation S. Income tax return preparation income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Income tax return preparation Resident at end of year. Income tax return preparation   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Income tax return preparation S. Income tax return preparation resident on the last day of the tax year. Income tax return preparation Write “Dual-Status Return” across the top of the return. Income tax return preparation Attach a statement to your return to show the income for the part of the year you are a nonresident. Income tax return preparation You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Income tax return preparation Nonresident at end of year. Income tax return preparation   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Income tax return preparation S. Income tax return preparation resident on the last day of the tax year. Income tax return preparation Write “Dual-Status Return” across the top of the return. Income tax return preparation Attach a statement to your return to show the income for the part of the year you are a resident. Income tax return preparation You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Income tax return preparation   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Income tax return preparation For more information, see Expatriation Tax in chapter 4. Income tax return preparation Statement. Income tax return preparation   Any statement must have your name, address, and taxpayer identification number on it. Income tax return preparation You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Income tax return preparation When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Income tax return preparation If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Income tax return preparation In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Income tax return preparation If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Income tax return preparation If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Income tax return preparation If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Income tax return preparation If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Income tax return preparation In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Income tax return preparation O. Income tax return preparation Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Income tax return preparation Prev  Up  Next   Home   More Online Publications
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The Income Tax Return Preparation

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