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Nonresidents State Tax Forms

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Nonresidents State Tax Forms

Nonresidents state tax forms 8. Nonresidents state tax forms   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Nonresidents state tax forms Reporting tax withheld. Nonresidents state tax forms Nominees. Nonresidents state tax forms Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Nonresidents state tax forms Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Nonresidents state tax forms Alternative minimum tax treatment. Nonresidents state tax forms How To Report Dividend IncomeInvestment interest deducted. Nonresidents state tax forms Reminder Foreign-source income. Nonresidents state tax forms  If you are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. Nonresidents state tax forms S. Nonresidents state tax forms law. Nonresidents state tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Nonresidents state tax forms Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. Nonresidents state tax forms This chapter also explains how to report dividend income on your tax return. Nonresidents state tax forms Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. Nonresidents state tax forms You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. Nonresidents state tax forms However, some amounts you receive that are called dividends are actually interest income. Nonresidents state tax forms (See Dividends that are actually interest under Taxable Interest in chapter 7. Nonresidents state tax forms ) Most distributions are paid in cash (or check). Nonresidents state tax forms However, distributions can consist of more stock, stock rights, other property, or services. Nonresidents state tax forms Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. Nonresidents state tax forms Tax on unearned income of certain children. Nonresidents state tax forms   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Nonresidents state tax forms If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. Nonresidents state tax forms If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Nonresidents state tax forms    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. Nonresidents state tax forms Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. Nonresidents state tax forms   For more information about the tax on unearned income of children and the parents' election, see chapter 31. Nonresidents state tax forms Beneficiary of an estate or trust. Nonresidents state tax forms    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. Nonresidents state tax forms You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Nonresidents state tax forms , from the fiduciary. Nonresidents state tax forms Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Nonresidents state tax forms Social security number (SSN) or individual taxpayer identification number (ITIN). Nonresidents state tax forms    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. Nonresidents state tax forms This includes payers of dividends. Nonresidents state tax forms If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. Nonresidents state tax forms For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Nonresidents state tax forms Backup withholding. Nonresidents state tax forms   Your dividend income is generally not subject to regular withholding. Nonresidents state tax forms However, it may be subject to backup withholding to ensure that income tax is collected on the income. Nonresidents state tax forms Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Nonresidents state tax forms   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. Nonresidents state tax forms For more information, see Backup Withholding in chapter 4. Nonresidents state tax forms Stock certificate in two or more names. Nonresidents state tax forms   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. Nonresidents state tax forms Form 1099-DIV. Nonresidents state tax forms   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. Nonresidents state tax forms Keep this form with your records. Nonresidents state tax forms You do not have to attach it to your tax return. Nonresidents state tax forms Dividends not reported on Form 1099-DIV. Nonresidents state tax forms   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. Nonresidents state tax forms For example, you may receive distributive shares of dividends from partnerships or S corporations. Nonresidents state tax forms These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Nonresidents state tax forms , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Nonresidents state tax forms Reporting tax withheld. Nonresidents state tax forms   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. Nonresidents state tax forms Nominees. Nonresidents state tax forms   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. Nonresidents state tax forms Form 1099-MISC. Nonresidents state tax forms   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. Nonresidents state tax forms See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. Nonresidents state tax forms Incorrect amount shown on a Form 1099. Nonresidents state tax forms   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Nonresidents state tax forms The new Form 1099 you receive will be marked “Corrected. Nonresidents state tax forms ” Dividends on stock sold. Nonresidents state tax forms   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. Nonresidents state tax forms Dividends received in January. Nonresidents state tax forms   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. Nonresidents state tax forms You report the dividend in the year it was declared. Nonresidents state tax forms Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. Nonresidents state tax forms They are paid out of earnings and profits and are ordinary income to you. Nonresidents state tax forms This means they are not capital gains. Nonresidents state tax forms You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. Nonresidents state tax forms Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. Nonresidents state tax forms Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. Nonresidents state tax forms They should be shown in box 1b of the Form 1099-DIV you receive. Nonresidents state tax forms The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. Nonresidents state tax forms 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. Nonresidents state tax forms 6%. Nonresidents state tax forms 20% on any amount that otherwise would be taxed at a 39. Nonresidents state tax forms 6% rate. Nonresidents state tax forms To qualify for the maximum rate, all of the following requirements must be met. Nonresidents state tax forms The dividends must have been paid by a U. Nonresidents state tax forms S. Nonresidents state tax forms corporation or a qualified foreign corporation. Nonresidents state tax forms (See Qualified foreign corporation , later. Nonresidents state tax forms ) The dividends are not of the type listed later under Dividends that are not qualified dividends . Nonresidents state tax forms You meet the holding period (discussed next). Nonresidents state tax forms Holding period. Nonresidents state tax forms   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. Nonresidents state tax forms The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. Nonresidents state tax forms Instead, the seller will get the dividend. Nonresidents state tax forms   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. Nonresidents state tax forms See the examples later. Nonresidents state tax forms Exception for preferred stock. Nonresidents state tax forms   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. Nonresidents state tax forms If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. Nonresidents state tax forms Example 1. Nonresidents state tax forms You bought 5,000 shares of XYZ Corp. Nonresidents state tax forms common stock on July 9, 2013. Nonresidents state tax forms XYZ Corp. Nonresidents state tax forms paid a cash dividend of 10 cents per share. Nonresidents state tax forms The ex-dividend date was July 16, 2013. Nonresidents state tax forms Your Form 1099-DIV from XYZ Corp. Nonresidents state tax forms shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). Nonresidents state tax forms However, you sold the 5,000 shares on August 12, 2013. Nonresidents state tax forms You held your shares of XYZ Corp. Nonresidents state tax forms for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). Nonresidents state tax forms The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. Nonresidents state tax forms You have no qualified dividends from XYZ Corp. Nonresidents state tax forms because you held the XYZ stock for less than 61 days. Nonresidents state tax forms Example 2. Nonresidents state tax forms Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. Nonresidents state tax forms You held the stock for 63 days (from July 16, 2013, through September 16, 2013). Nonresidents state tax forms The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). Nonresidents state tax forms Example 3. Nonresidents state tax forms You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. Nonresidents state tax forms ABC Mutual Fund paid a cash dividend of 10 cents a share. Nonresidents state tax forms The ex-dividend date was July 16, 2013. Nonresidents state tax forms The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Nonresidents state tax forms Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. Nonresidents state tax forms However, you sold the 10,000 shares on August 12, 2013. Nonresidents state tax forms You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Nonresidents state tax forms Holding period reduced where risk of loss is diminished. Nonresidents state tax forms   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. Nonresidents state tax forms You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. Nonresidents state tax forms You were grantor (writer) of an option to buy substantially identical stock or securities. Nonresidents state tax forms Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. Nonresidents state tax forms   For information about how to apply condition (3), see Regulations section 1. Nonresidents state tax forms 246-5. Nonresidents state tax forms Qualified foreign corporation. Nonresidents state tax forms   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. Nonresidents state tax forms The corporation is incorporated in a U. Nonresidents state tax forms S. Nonresidents state tax forms possession. Nonresidents state tax forms The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. Nonresidents state tax forms For a list of those treaties, see Table 8-1. Nonresidents state tax forms The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. Nonresidents state tax forms See Readily tradable stock , later. Nonresidents state tax forms Exception. Nonresidents state tax forms   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. Nonresidents state tax forms Readily tradable stock. Nonresidents state tax forms   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. Nonresidents state tax forms For a list of the exchanges that meet these requirements, see www. Nonresidents state tax forms sec. Nonresidents state tax forms gov/divisions/marketreg/mrexchanges. Nonresidents state tax forms shtml. Nonresidents state tax forms Dividends that are not qualified dividends. Nonresidents state tax forms   The following dividends are not qualified dividends. Nonresidents state tax forms They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. Nonresidents state tax forms Capital gain distributions. Nonresidents state tax forms Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. Nonresidents state tax forms S. Nonresidents state tax forms building and loan associations, U. Nonresidents state tax forms S. Nonresidents state tax forms savings and loan associations, federal savings and loan associations, and similar financial institutions. Nonresidents state tax forms (Report these amounts as interest income. Nonresidents state tax forms ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. Nonresidents state tax forms Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. Nonresidents state tax forms Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Nonresidents state tax forms Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Nonresidents state tax forms Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Nonresidents state tax forms Table 8-1. Nonresidents state tax forms Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. Nonresidents state tax forms Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. Nonresidents state tax forms This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. Nonresidents state tax forms Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. Nonresidents state tax forms If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. Nonresidents state tax forms If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. Nonresidents state tax forms You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. Nonresidents state tax forms But you may be able to deduct the service charge. Nonresidents state tax forms See chapter 28 for more information about deducting expenses of producing income. Nonresidents state tax forms In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. Nonresidents state tax forms If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. Nonresidents state tax forms When figuring this amount, use the fair market value of the stock on the dividend payment date. Nonresidents state tax forms Money Market Funds Report amounts you receive from money market funds as dividend income. Nonresidents state tax forms Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. Nonresidents state tax forms Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). Nonresidents state tax forms They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. Nonresidents state tax forms Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. Nonresidents state tax forms Undistributed capital gains of mutual funds and REITs. Nonresidents state tax forms    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. Nonresidents state tax forms You must treat your share of these gains as distributions, even though you did not actually receive them. Nonresidents state tax forms However, they are not included on Form 1099-DIV. Nonresidents state tax forms Instead, they are reported to you in box 1a of Form 2439. Nonresidents state tax forms   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. Nonresidents state tax forms   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. Nonresidents state tax forms You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. Nonresidents state tax forms Attach Copy B of Form 2439 to your return, and keep Copy C for your records. Nonresidents state tax forms Basis adjustment. Nonresidents state tax forms   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. Nonresidents state tax forms Additional information. Nonresidents state tax forms   For more information on the treatment of distributions from mutual funds, see Publication 550. Nonresidents state tax forms Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. Nonresidents state tax forms You should receive a Form 1099-DIV or other statement showing the nondividend distribution. Nonresidents state tax forms On Form 1099-DIV, a nondividend distribution will be shown in box 3. Nonresidents state tax forms If you do not receive such a statement, you report the distribution as an ordinary dividend. Nonresidents state tax forms Basis adjustment. Nonresidents state tax forms   A nondividend distribution reduces the basis of your stock. Nonresidents state tax forms It is not taxed until your basis in the stock is fully recovered. Nonresidents state tax forms This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. Nonresidents state tax forms If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. Nonresidents state tax forms   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. Nonresidents state tax forms Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. Nonresidents state tax forms See Holding Period in chapter 14. Nonresidents state tax forms Example. Nonresidents state tax forms You bought stock in 2000 for $100. Nonresidents state tax forms In 2003, you received a nondividend distribution of $80. Nonresidents state tax forms You did not include this amount in your income, but you reduced the basis of your stock to $20. Nonresidents state tax forms You received a nondividend distribution of $30 in 2013. Nonresidents state tax forms The first $20 of this amount reduced your basis to zero. Nonresidents state tax forms You report the other $10 as a long-term capital gain for 2013. Nonresidents state tax forms You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. Nonresidents state tax forms Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. Nonresidents state tax forms These distributions are, at least in part, one form of a return of capital. Nonresidents state tax forms They may be paid in one or more installments. Nonresidents state tax forms You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. Nonresidents state tax forms For more information on liquidating distributions, see chapter 1 of Publication 550. Nonresidents state tax forms Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. Nonresidents state tax forms Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. Nonresidents state tax forms Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. Nonresidents state tax forms Taxable stock dividends and stock rights. Nonresidents state tax forms   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. Nonresidents state tax forms You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. Nonresidents state tax forms The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. Nonresidents state tax forms The distribution is in convertible preferred stock and has the same result as in (2). Nonresidents state tax forms The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. Nonresidents state tax forms The distribution is on preferred stock. Nonresidents state tax forms (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. Nonresidents state tax forms )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. Nonresidents state tax forms If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. Nonresidents state tax forms Preferred stock redeemable at a premium. Nonresidents state tax forms   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. Nonresidents state tax forms For more information, see chapter 1 of Publication 550. Nonresidents state tax forms Basis. Nonresidents state tax forms   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. Nonresidents state tax forms If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. Nonresidents state tax forms Fractional shares. Nonresidents state tax forms    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. Nonresidents state tax forms However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. Nonresidents state tax forms Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. Nonresidents state tax forms Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. Nonresidents state tax forms Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. Nonresidents state tax forms    Report these transactions on Form 8949 with the correct box checked. Nonresidents state tax forms   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. Nonresidents state tax forms Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Nonresidents state tax forms Example. Nonresidents state tax forms You own one share of common stock that you bought on January 3, 2004, for $100. Nonresidents state tax forms The corporation declared a common stock dividend of 5% on June 29, 2013. Nonresidents state tax forms The fair market value of the stock at the time the stock dividend was declared was $200. Nonresidents state tax forms You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. Nonresidents state tax forms You figure your gain or loss as follows: Fair market value of old stock $200. Nonresidents state tax forms 00 Fair market value of stock dividend (cash received) +10. Nonresidents state tax forms 00 Fair market value of old stock and stock dividend $210. Nonresidents state tax forms 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. Nonresidents state tax forms 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. Nonresidents state tax forms 76 Total $100. Nonresidents state tax forms 00 Cash received $10. Nonresidents state tax forms 00 Basis (cost) of stock dividend − 4. Nonresidents state tax forms 76 Gain $5. Nonresidents state tax forms 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. Nonresidents state tax forms Scrip dividends. Nonresidents state tax forms   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. Nonresidents state tax forms The certificate is generally nontaxable when you receive it. Nonresidents state tax forms If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. Nonresidents state tax forms   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. Nonresidents state tax forms You must include its fair market value in income on the date you receive it. Nonresidents state tax forms Other Distributions You may receive any of the following distributions during the year. Nonresidents state tax forms Exempt-interest dividends. Nonresidents state tax forms   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Nonresidents state tax forms Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Nonresidents state tax forms Information reporting requirement. Nonresidents state tax forms   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. Nonresidents state tax forms This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. Nonresidents state tax forms Alternative minimum tax treatment. Nonresidents state tax forms   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Nonresidents state tax forms See Alternative Minimum Tax (AMT) in chapter 30 for more information. Nonresidents state tax forms Dividends on insurance policies. Nonresidents state tax forms    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. Nonresidents state tax forms However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. Nonresidents state tax forms    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. Nonresidents state tax forms Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. Nonresidents state tax forms Report any taxable distributions on insurance policies on Form 1040, line 21. Nonresidents state tax forms Dividends on veterans' insurance. Nonresidents state tax forms   Dividends you receive on veterans' insurance policies are not taxable. Nonresidents state tax forms In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. Nonresidents state tax forms Patronage dividends. Nonresidents state tax forms   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. Nonresidents state tax forms   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. Nonresidents state tax forms But you must reduce the basis (cost) of the items bought. Nonresidents state tax forms If the dividend is more than the adjusted basis of the assets, you must report the excess as income. Nonresidents state tax forms   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. Nonresidents state tax forms Alaska Permanent Fund dividends. Nonresidents state tax forms    Do not report these amounts as dividends. Nonresidents state tax forms Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. Nonresidents state tax forms How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. Nonresidents state tax forms Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. Nonresidents state tax forms Report qualified dividends on line 9b of Form 1040 or Form 1040A. Nonresidents state tax forms If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. Nonresidents state tax forms See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. Nonresidents state tax forms If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. Nonresidents state tax forms You cannot use Form 1040EZ if you receive any dividend income. Nonresidents state tax forms Form 1099-DIV. Nonresidents state tax forms   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. Nonresidents state tax forms Even if you do not receive Form 1099-DIV, you must report all your dividend income. Nonresidents state tax forms   See Form 1099-DIV for more information on how to report dividend income. Nonresidents state tax forms Form 1040A or 1040. Nonresidents state tax forms    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. Nonresidents state tax forms If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. Nonresidents state tax forms   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. Nonresidents state tax forms If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. Nonresidents state tax forms If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. Nonresidents state tax forms   Enter on line 6 the total of the amounts listed on line 5. Nonresidents state tax forms Also enter this total on line 9a of Form 1040A or 1040. Nonresidents state tax forms Qualified dividends. Nonresidents state tax forms   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. Nonresidents state tax forms The amount in box 1b is already included in box 1a. Nonresidents state tax forms Do not add the amount in box 1b to, or substract it from, the amount in box 1a. Nonresidents state tax forms   Do not include any of the following on line 9b. Nonresidents state tax forms Qualified dividends you received as a nominee. Nonresidents state tax forms See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. Nonresidents state tax forms Dividends on stock for which you did not meet the holding period. Nonresidents state tax forms See Holding period , earlier under Qualified Dividends. Nonresidents state tax forms Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Nonresidents state tax forms Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Nonresidents state tax forms Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Nonresidents state tax forms   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. Nonresidents state tax forms Enter qualified dividends on line 2 of the worksheet. Nonresidents state tax forms Investment interest deducted. Nonresidents state tax forms   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. Nonresidents state tax forms Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. Nonresidents state tax forms This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. Nonresidents state tax forms For more information about the limit on investment interest, see Investment expenses in chapter 23. Nonresidents state tax forms Expenses related to dividend income. Nonresidents state tax forms   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). Nonresidents state tax forms See chapter 28 for general information about deducting expenses of producing income. Nonresidents state tax forms More information. Nonresidents state tax forms    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. Nonresidents state tax forms Prev  Up  Next   Home   More Online Publications
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This list of tax products contains forms, instructions, and publications ranging from the current year back to 1864. All products have a revision date, showing the year each product was revised. 

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The Nonresidents State Tax Forms

Nonresidents state tax forms 29. Nonresidents state tax forms   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Nonresidents state tax forms Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). Nonresidents state tax forms The following topics are included. Nonresidents state tax forms Who is subject to the limit. Nonresidents state tax forms Which itemized deductions are limited. Nonresidents state tax forms How to figure the limit. Nonresidents state tax forms Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Nonresidents state tax forms Your AGI is the amount on Form 1040, line 38. Nonresidents state tax forms Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. Nonresidents state tax forms Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. Nonresidents state tax forms . Nonresidents state tax forms Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. Nonresidents state tax forms However, they are still subject to other applicable limits. Nonresidents state tax forms Medical and dental expenses—line 4. Nonresidents state tax forms Investment interest expense—line 14. Nonresidents state tax forms Casualty and theft losses of personal use property—line 20. Nonresidents state tax forms Casualty and theft losses of income-producing property—line 28. Nonresidents state tax forms Gambling losses—line 28. Nonresidents state tax forms How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. Nonresidents state tax forms See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Nonresidents state tax forms Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. Nonresidents state tax forms ). Nonresidents state tax forms The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. Nonresidents state tax forms These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). Nonresidents state tax forms Itemized Deductions Worksheet. Nonresidents state tax forms   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. Nonresidents state tax forms Enter the result on Schedule A (Form 1040), line 29. Nonresidents state tax forms Keep the worksheet for your records. Nonresidents state tax forms    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. Nonresidents state tax forms Use the greater amount when completing Form 1040, line 40. Nonresidents state tax forms See chapter 20 for information on how to figure your standard deduction. Nonresidents state tax forms Example. Nonresidents state tax forms For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. Nonresidents state tax forms Their adjusted gross income on line 38 is $325,500. Nonresidents state tax forms Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. Nonresidents state tax forms The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. Nonresidents state tax forms Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). Nonresidents state tax forms They enter $141,375 on Schedule A (Form 1040), line 29. Nonresidents state tax forms Prev  Up  Next   Home   More Online Publications