File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

New York State Unemployment Tax Forms

How Do I File Taxes For 20112010 Amended Tax ReturnHow To File 1040x OnlineHr Block Free Tax FilingHr Block Free TaxesFile A Amended Tax Return OnlineTaxes LateAmended Tax Return FormCheapest State Tax ReturnFederal Tax Return 2012H&r Block 1040ez2012 Tax Forms2010 Tax Forms Irs2009 Amended Tax Return InstructionsTax Addendum FormHow To File Your Taxes Online For FreePrior Year Tax ReturnsCopy 2011 TaxesIncome Tax SoftwareFree Efile TaxesFile Irs ExtensionTaxes Hrblock ComHow To Do Your Taxes2011 Tax Act Deluxe Unlock CodeFree File H&r BlockWww Irs Gov FormspubsFree Tax Software 20121040 Ez 2012What Forms Do I Need To File An Amended Tax ReturnAmend Tax FormFile Only My State TaxesWhere To File Free State TaxesHow To File A Amended ReturnTax Forms For 2009Irs Amended FormsHow To File An Amended Tax Return For 2012Federal Income Tax Ez FormFree Tax Filing For 2011Tax For StudentsIrs File Extension

New York State Unemployment Tax Forms

New york state unemployment tax forms 3. New york state unemployment tax forms   Claiming the Special Depreciation Allowance Table of Contents Introduction What Is Qualified Property?Qualified Reuse and Recycling Property Qualified Cellulosic Biofuel Plant Property Qualified Disaster Assistance Property Certain Qualified Property Acquired After December 31, 2007 Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance How Much Can You Deduct? How Can You Elect Not To Claim an Allowance? When Must You Recapture an Allowance? Introduction You can take a special depreciation allowance to recover part of the cost of qualified property (defined next), placed in service during the tax year. New york state unemployment tax forms The allowance applies only for the first year you place the property in service. New york state unemployment tax forms For qualified property placed in service in 2013, you can take an additional 50% special allowance. New york state unemployment tax forms The allowance is an additional deduction you can take after any section 179 deduction and before you figure regular depreciation under MACRS for the year you place the property in service. New york state unemployment tax forms This chapter explains what is qualified property. New york state unemployment tax forms It also includes rules regarding how to figure an allowance, how to elect not to claim an allowance, and when you must recapture an allowance. New york state unemployment tax forms Corporations can elect to accelerate certain minimum tax credits in lieu of claiming the special depreciation allowance for eligible qualified property. New york state unemployment tax forms See Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance , later. New york state unemployment tax forms See chapter 6 for information about getting publications and forms. New york state unemployment tax forms What Is Qualified Property? Your property is qualified property if it is one of the following. New york state unemployment tax forms Qualified reuse and recycling property. New york state unemployment tax forms Qualified cellulosic biofuel plant property. New york state unemployment tax forms Qualified disaster assistance property. New york state unemployment tax forms Certain qualified property acquired after December 31, 2007. New york state unemployment tax forms The following discussions provide information about the types of qualified property listed above for which you can take the special depreciation allowance. New york state unemployment tax forms Qualified Reuse and Recycling Property You can take a 50% special depreciation allowance for qualified reuse and recycling property. New york state unemployment tax forms Qualified reuse and recycling property is any machinery or equipment (not including buildings or real estate), along with any appurtenance, that is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials (as defined in section 168(m)(3)(B) of the Internal Revenue Code). New york state unemployment tax forms Qualified reuse and recycling property also includes software necessary to operate such equipment. New york state unemployment tax forms The property must meet the following requirements. New york state unemployment tax forms The property must be depreciated under MACRS. New york state unemployment tax forms The property must have a useful life of at least 5 years. New york state unemployment tax forms The original use of the property must begin with you after August 31, 2008. New york state unemployment tax forms You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after August 31, 2008, with no binding written contract for the acquisition in effect before September 1, 2008. New york state unemployment tax forms The property must be placed in service for use in your trade or business after August 31, 2008. New york state unemployment tax forms Excepted Property Qualified reuse and recycling property does not include any of the following. New york state unemployment tax forms Any rolling stock or other equipment used to transport reuse or recyclable materials. New york state unemployment tax forms Property required to be depreciated using the Alternative Depreciation System (ADS). New york state unemployment tax forms For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . New york state unemployment tax forms Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. New york state unemployment tax forms Property for which you elected not to claim any special depreciation allowance (discussed later). New york state unemployment tax forms Property placed in service and disposed of in the same tax year. New york state unemployment tax forms Property converted from business use to personal use in the same tax year acquired. New york state unemployment tax forms Property converted from personal use to business use in the same or later tax year may be qualified reuse and recycling property. New york state unemployment tax forms Qualified Cellulosic Biofuel Plant Property You can take a 50% special depreciation allowance for qualified cellulosic biofuel plant property. New york state unemployment tax forms Cellulosic biofuel is any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis. New york state unemployment tax forms Examples include bagasse (from sugar cane), corn stalks, and switchgrass. New york state unemployment tax forms The property must meet the following requirements. New york state unemployment tax forms The property is used in the United States solely to produce cellulosic biofuel. New york state unemployment tax forms The original use of the property must begin with you after December 20, 2006. New york state unemployment tax forms You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after December 20, 2006, with no binding written contract for acquisition in effect before December 21, 2006. New york state unemployment tax forms The property must be placed in service for use in your trade or business or for the production of income after October 3, 2008, and before January 3, 2013. New york state unemployment tax forms Note. New york state unemployment tax forms For property placed in service after January 2, 2013, and before January 1, 2014, you can take a 50% special depreciation allowance for qualified second generation biofuel plant property that is used solely in the United States to produce second generation biofuel (as defined in section 40(b)(6)(E)). New york state unemployment tax forms The other requirements for qualified second generation biofuel plant property to be eligible for the special depreciation allowance are identical to the requirements discussed for Qualified Cellulosic Biofuel Plant Property above. New york state unemployment tax forms Special Rules Sale-leaseback. New york state unemployment tax forms   If you sold qualified cellulosic biofuel plant property you placed in service after October 3, 2008, and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. New york state unemployment tax forms   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before December 21, 2006. New york state unemployment tax forms Syndicated leasing transactions. New york state unemployment tax forms   If qualified cellulosic biofuel plant property is originally placed in service by a lessor after October 3, 2008, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. New york state unemployment tax forms   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. New york state unemployment tax forms Excepted Property Qualified cellulosic biofuel plant property does not include any of the following. New york state unemployment tax forms Property placed in service and disposed of in the same tax year. New york state unemployment tax forms Property converted from business use to personal use in the same tax year it is acquired. New york state unemployment tax forms Property converted from personal use to business use in the same or later tax year may be qualified cellulosic biomass ethanol plant property. New york state unemployment tax forms Property required to be depreciated using the Alternative Depreciation System (ADS). New york state unemployment tax forms For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . New york state unemployment tax forms Property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103 of the Internal Revenue Code. New york state unemployment tax forms Property for which you elected not to claim any special depreciation allowance (discussed later). New york state unemployment tax forms Property for which a deduction was taken under section 179C for certain qualified refinery property. New york state unemployment tax forms Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. New york state unemployment tax forms Qualified Disaster Assistance Property You can take a 50% special depreciation allowance for qualified disaster assistance property placed in service in federally declared disaster areas in which the disaster occurred in 2009. New york state unemployment tax forms A list of the federally declared disaster areas is available at the FEMA website at www. New york state unemployment tax forms fema. New york state unemployment tax forms gov. New york state unemployment tax forms Your property is qualified disaster assistance property if it meets the following requirements. New york state unemployment tax forms The property is nonresidential real property or residential real property placed in service before January 1, 2014, in a federally declared disaster area in which the disaster occurred in 2009. New york state unemployment tax forms You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) on or after the applicable disaster date, with no binding written contract for the acquisition in effect before the applicable disaster date. New york state unemployment tax forms The property must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the applicable federally declared disaster. New york state unemployment tax forms The property must be similar in nature to, and located in the same county as, the rehabilitated or replaced property. New york state unemployment tax forms The original use of the property within the applicable disaster area must have begun with you on or after the applicable disaster date. New york state unemployment tax forms The property is placed in service by you on or before the date which is the last day of the fourth calendar year. New york state unemployment tax forms Substantially all (80% or more) of the use of the property must be in the active conduct of your trade or business in a federally declared disaster area, occurring in 2009. New york state unemployment tax forms It is not excepted property (explained later in Excepted Property ). New york state unemployment tax forms Special Rules Sale-leaseback. New york state unemployment tax forms   If you sold qualified disaster assistance property you placed in service after the applicable disaster date and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. New york state unemployment tax forms   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before the applicable disaster date. New york state unemployment tax forms Syndicated leasing transactions. New york state unemployment tax forms   If qualified disaster assistance property is originally placed in service by a lessor after the applicable disaster date, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. New york state unemployment tax forms   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. New york state unemployment tax forms Excepted Property Qualified disaster assistance property does not include any of the following. New york state unemployment tax forms Property required to be depreciated using the Alternative Depreciation System (ADS). New york state unemployment tax forms For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . New york state unemployment tax forms Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103 of the Internal Revenue Code. New york state unemployment tax forms Any qualified revitalization building (defined later) placed in service before January 1, 2010, for which you have elected to claim a commercial revitalization deduction for qualified revitalization expenditures. New york state unemployment tax forms Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. New york state unemployment tax forms Any property for which the special allowance under section 168(k) or section 1400N(d) of the Internal Revenue Code applies. New york state unemployment tax forms Property for which you elected not to claim any special depreciation allowance (discussed later). New york state unemployment tax forms Property placed in service and disposed of in the same tax year. New york state unemployment tax forms Property converted from business use to personal use in the same tax year acquired. New york state unemployment tax forms Property converted from personal use to business use in the same or later tax year may be qualified disaster assistance property. New york state unemployment tax forms Any gambling or animal racing property (defined later). New york state unemployment tax forms Qualified revitalization building. New york state unemployment tax forms   This is a commercial building and its structural components that you placed in service in a renewal community before January 1, 2010. New york state unemployment tax forms If the building is new, the original use of the building must begin with you. New york state unemployment tax forms If the building is not new, you must substantially rehabilitate the building and then place it in service. New york state unemployment tax forms For more information, including definitions of substantially rehabilitated building and qualified revitalization expenditure, see section 1400I(b) of the Internal Revenue Code. New york state unemployment tax forms Gambling or animal racing property. New york state unemployment tax forms   Gambling or animal racing property includes the following personal and real property. New york state unemployment tax forms Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing. New york state unemployment tax forms Any real property determined by square footage (other than any portion that is less than 100 square feet) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing. New york state unemployment tax forms Certain Qualified Property Acquired After December 31, 2007 You can take a 50% special depreciation deduction allowance for certain qualified property acquired after December 31, 2007. New york state unemployment tax forms Your property is qualified property if it meets the following requirements. New york state unemployment tax forms It is one of the following types of property. New york state unemployment tax forms Tangible property depreciated under MACRS with a recovery period of 20 years or less. New york state unemployment tax forms Water utility property. New york state unemployment tax forms Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. New york state unemployment tax forms (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. New york state unemployment tax forms ) Qualified leasehold improvement property (defined under Qualified leasehold improvement property later). New york state unemployment tax forms You must have acquired the property after December 31, 2007, with no binding written contract for the acquisition in effect before January 1, 2008. New york state unemployment tax forms The property must be placed in service for use in your trade or business or for the production of income before January 1, 2014 (before January 1, 2015, for certain property with a long production period and certain aircraft (defined next)). New york state unemployment tax forms The original use of the property must begin with you after December 31, 2007. New york state unemployment tax forms It is not excepted property (explained later in Excepted property). New york state unemployment tax forms Qualified leasehold improvement property. New york state unemployment tax forms    Generally, this is any improvement to an interior part of a building that is nonresidential real property, if all the following requirements are met. New york state unemployment tax forms The improvement is made under or according to a lease by the lessee (or any sublessee) or the lessor of that part of the building. New york state unemployment tax forms That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. New york state unemployment tax forms The improvement is placed in service more than 3 years after the date the building was first placed in service by any person. New york state unemployment tax forms The improvement is section 1250 property. New york state unemployment tax forms See chapter 3 in Publication 544, Sales and Other Dispositions of Assets, for the definition of section 1250 property. New york state unemployment tax forms   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. New york state unemployment tax forms The enlargement of the building. New york state unemployment tax forms Any elevator or escalator. New york state unemployment tax forms Any structural component benefiting a common area. New york state unemployment tax forms The internal structural framework of the building. New york state unemployment tax forms   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. New york state unemployment tax forms However, a lease between related persons is not treated as a lease. New york state unemployment tax forms Related persons. New york state unemployment tax forms   For this purpose, the following are related persons. New york state unemployment tax forms Members of an affiliated group. New york state unemployment tax forms An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. New york state unemployment tax forms A corporation and an individual who directly or indirectly owns 80% or more of the value of the outstanding stock of that corporation. New york state unemployment tax forms Two corporations that are members of the same controlled group. New york state unemployment tax forms A trust fiduciary and a corporation if 80% or more of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. New york state unemployment tax forms The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. New york state unemployment tax forms The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. New york state unemployment tax forms A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. New york state unemployment tax forms Two S corporations, and an S corporation and a regular corporation, if the same persons own 80% or more of the value of the outstanding stock of each corporation. New york state unemployment tax forms A corporation and a partnership if the same persons own both of the following. New york state unemployment tax forms 80% or more of the value of the outstanding stock of the corporation. New york state unemployment tax forms 80% or more of the capital or profits interest in the partnership. New york state unemployment tax forms The executor and beneficiary of any estate. New york state unemployment tax forms Long Production Period Property To be qualified property, long production period property must meet the following requirements. New york state unemployment tax forms It must meet the requirements in (2)-(5), above. New york state unemployment tax forms The property has a recovery period of at least 10 years or is transportation property. New york state unemployment tax forms Transportation property is tangible personal property used in the trade or business of transporting persons or property. New york state unemployment tax forms The property is subject to section 263A of the Internal Revenue Code. New york state unemployment tax forms The property has an estimated production period exceeding 1 year and an estimated production cost exceeding $1,000,000. New york state unemployment tax forms Noncommercial Aircraft To be qualified property, noncommercial aircraft must meet the following requirements. New york state unemployment tax forms It must meet the requirements in (2)-(5), above. New york state unemployment tax forms The aircraft must not be tangible personal property used in the trade or business of transporting persons or property (except for agricultural or firefighting purposes). New york state unemployment tax forms The aircraft must be purchased (as discussed under Property Acquired by Purchase in chapter 2 ) by a purchaser who at the time of the contract for purchase, makes a nonrefundable deposit of the lesser of 10% of the cost or $100,000. New york state unemployment tax forms The aircraft must have an estimated production period exceeding four months and a cost exceeding $200,000. New york state unemployment tax forms Special Rules Sale-leaseback. New york state unemployment tax forms   If you sold qualified property you placed in service after December 31, 2007, and leased it back within 3 months after you originally placed in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. New york state unemployment tax forms   The property will not qualify for the special depreciation allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before January 1, 2008. New york state unemployment tax forms Syndicated leasing transactions. New york state unemployment tax forms   If qualified property is originally placed in service by a lessor after December 31, 2007, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. New york state unemployment tax forms   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of the last sale if the property is sold within 3 months after the final unit is placed in service and the period between the time the first and last units are placed in service does not exceed 12 months. New york state unemployment tax forms Excepted Property Qualified property does not include any of the following. New york state unemployment tax forms Property placed in service and disposed of in the same tax year. New york state unemployment tax forms Property converted from business use to personal use in the same tax year acquired. New york state unemployment tax forms Property converted from personal use to business use in the same or later tax year may be qualified property. New york state unemployment tax forms Property required to be depreciated under the Alternative Depreciation System (ADS). New york state unemployment tax forms This includes listed property used 50% or less in a qualified business use. New york state unemployment tax forms For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . New york state unemployment tax forms Qualified restaurant property (as defined in section 168(e)(7) of the Internal Revenue Code). New york state unemployment tax forms Qualified retail improvement property (as defined in section 168(e)(8) of the Internal Revenue Code). New york state unemployment tax forms Property for which you elected not to claim any special depreciation allowance (discussed later). New york state unemployment tax forms Property for which you elected to accelerate certain credits in lieu of the special depreciation allowance (discussed next). New york state unemployment tax forms Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 2 extension property (as defined in section 168(k)(4)(I)(iv)), unless the corporation made an election not to apply the section 168(k)(4) election to round 2 extension property for its first tax year ending after December 31, 2010. New york state unemployment tax forms For 2013, round 2 extension property generally is long production period and noncommercial aircraft if acquired after March 31, 2008, and placed in service after December 31, 2012, but before January 1, 2014. New york state unemployment tax forms An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 3 extension property (as defined in section 168(k)(4)(J)(iv)), unless the corporation makes an election not to apply the section 168(k)(4) election to round 3 extension property. New york state unemployment tax forms If a corporation did not make a section 168(k)(4) election for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, the corporation may elect for its first tax year ending after December 31, 2012, to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for only round 3 extension property. New york state unemployment tax forms If you make an election to accelerate these credits in lieu of claiming the special depreciation allowance for eligible property, you must not take the 50% special depreciation allowance for the property and must depreciate the basis in the property under MACRS using the straight line method. New york state unemployment tax forms See Which Depreciation Method Applies in chapter 4 . New york state unemployment tax forms Once made, the election cannot be revoked without IRS consent. New york state unemployment tax forms Additional guidance. New york state unemployment tax forms   For additional guidance on the election to accelerate the research or minimum tax credit in lieu of claiming the special depreciation allowance, see Rev. New york state unemployment tax forms Proc. New york state unemployment tax forms 2008-65 on page 1082 of Internal Revenue Bulletin 2008-44, available at www. New york state unemployment tax forms irs. New york state unemployment tax forms gov/pub/irs-irbs/irb08-44. New york state unemployment tax forms pdf, Rev. New york state unemployment tax forms Proc. New york state unemployment tax forms 2009-16 on page 449 of Internal Revenue Bulletin 2009-06, available at www. New york state unemployment tax forms irs. New york state unemployment tax forms gov/pub/irs-irbs/irb09-06. New york state unemployment tax forms pdf, and Rev. New york state unemployment tax forms Proc. New york state unemployment tax forms 2009-33 on page 150 of Internal Revenue Bulletin 2009-29, available at www. New york state unemployment tax forms irs. New york state unemployment tax forms gov/pub/irs-irbs/irb09-29. New york state unemployment tax forms pdf. New york state unemployment tax forms Also, see Form 3800, General Business Credit; Form 8827, Credit for Prior Year Minimum Tax — Corporations; and related instructions. New york state unemployment tax forms   Additional guidance regarding the election to accelerate the minimum tax credit in lieu of claiming the special depreciation allowance for round 2 extension property and round 3 extension property may also be available in later Internal Revenue Bulletins available at www. New york state unemployment tax forms irs. New york state unemployment tax forms gov/irb. New york state unemployment tax forms How Much Can You Deduct? Figure the special depreciation allowance by multiplying the depreciable basis of qualified reuse and recycling property, qualified cellulosic biofuel plant property, qualified disaster assistance property, and certain qualified property acquired after December 31, 2007, by 50%. New york state unemployment tax forms For qualified property other than listed property, enter the special allowance on line 14 in Part II of Form 4562. New york state unemployment tax forms For qualified property that is listed property, enter the special allowance on line 25 in Part V of Form 4562. New york state unemployment tax forms If you place qualified property in service in a short tax year, you can take the full amount of a special depreciation allowance. New york state unemployment tax forms Depreciable basis. New york state unemployment tax forms   This is the property's cost or other basis multiplied by the percentage of business/investment use, reduced by the total amount of any credits and deductions allocable to the property. New york state unemployment tax forms   The following are examples of some credits and deductions that reduce depreciable basis. New york state unemployment tax forms Any section 179 deduction. New york state unemployment tax forms Any deduction for removal of barriers to the disabled and the elderly. New york state unemployment tax forms Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. New york state unemployment tax forms Basis adjustment to investment credit property under section 50(c) of the Internal Revenue Code. New york state unemployment tax forms   For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. New york state unemployment tax forms   For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . New york state unemployment tax forms For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . New york state unemployment tax forms Depreciating the remaining cost. New york state unemployment tax forms   After you figure your special depreciation allowance for your qualified property, you can use the remaining cost to figure your regular MACRS depreciation deduction (discussed in chapter 4 . New york state unemployment tax forms Therefore, you must reduce the depreciable basis of the property by the special depreciation allowance before figuring your regular MACRS depreciation deduction. New york state unemployment tax forms Example. New york state unemployment tax forms On November 1, 2013, Tom Brown bought and placed in service in his business qualified property that cost $450,000. New york state unemployment tax forms He did not elect to claim a section 179 deduction. New york state unemployment tax forms He deducts 50% of the cost ($225,000) as a special depreciation allowance for 2013. New york state unemployment tax forms He uses the remaining $225,000 of cost to figure his regular MACRS depreciation deduction for 2013 and later years. New york state unemployment tax forms Like-kind exchanges and involuntary conversions. New york state unemployment tax forms   If you acquire qualified property in a like-kind exchange or involuntary conversion, the carryover basis of the acquired property is eligible for a special depreciation allowance. New york state unemployment tax forms After you figure your special allowance, you can use the remaining carryover basis to figure your regular MACRS depreciation deduction. New york state unemployment tax forms In the year you claim the allowance (the year you place in service the property received in the exchange or dispose of involuntarily converted property), you must reduce the carryover basis of the property by the allowance before figuring your regular MACRS depreciation deduction. New york state unemployment tax forms See Figuring the Deduction for Property Acquired in a Nontaxable Exchange , in chapter 4 under How Is the Depreciation Deduction Figured . New york state unemployment tax forms The excess basis (the part of the acquired property's basis that exceeds its carryover basis) is also eligible for a special depreciation allowance. New york state unemployment tax forms How Can You Elect Not To Claim an Allowance? You can elect, for any class of property, not to deduct any special allowances for all property in such class placed in service during the tax year. New york state unemployment tax forms To make an election, attach a statement to your return indicating what election you are making and the class of property for which you are making the election. New york state unemployment tax forms When to make election. New york state unemployment tax forms   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. New york state unemployment tax forms   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). New york state unemployment tax forms Attach the election statement to the amended return. New york state unemployment tax forms On the amended return, write “Filed pursuant to section 301. New york state unemployment tax forms 9100-2. New york state unemployment tax forms ” Revoking an election. New york state unemployment tax forms   Once you elect not to deduct a special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. New york state unemployment tax forms A request to revoke the election is a request for a letter ruling. New york state unemployment tax forms If you elect not to have any special allowance apply, the property may be subject to an alternative minimum tax adjustment for depreciation. New york state unemployment tax forms When Must You Recapture an Allowance? When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the special depreciation allowance previously allowed or allowable. New york state unemployment tax forms See When Do You Recapture MACRS Depreciation in chapter 4 or more information. New york state unemployment tax forms Recapture of allowance deducted for qualified GO Zone property. New york state unemployment tax forms   If, in any year after the year you claim the special depreciation allowance for qualified GO Zone property (including specified GO Zone extension property), the property ceases to be used in the GO Zone, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. New york state unemployment tax forms For additional guidance, see Notice 2008-25 on page 484 of Internal Revenue Bulletin 2008-9. New york state unemployment tax forms Qualified cellulosic biomass ethanol plant property and qualified cellulosic biofuel plant property. New york state unemployment tax forms   If, in any year after the year you claim the special depreciation allowance for any qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, the property ceases to be qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. New york state unemployment tax forms Recapture of allowance for qualified Recovery Assistance property. New york state unemployment tax forms   If, in any year after the year you claim the special depreciation allowance for qualified Recovery Assistance property, the property ceases to be used in the Kansas disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. New york state unemployment tax forms For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. New york state unemployment tax forms Recapture of allowance for qualified disaster assistance property. New york state unemployment tax forms   If, in any year after the year you claim the special depreciation allowance for qualified disaster assistance property, the property ceases to be used in the applicable disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. New york state unemployment tax forms   For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. New york state unemployment tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP232C Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Form 5330 or a correct Form 5558 by the due date of the Form 5330. If Form 5330 is filed after the due date of the return (including any extension), the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to sign and mail your Form 5558 on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The New York State Unemployment Tax Forms

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