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Printable Tax Forms 2010

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Printable Tax Forms 2010

Printable tax forms 2010 1. Printable tax forms 2010   Definitions You Need To Know Table of Contents Other options. Printable tax forms 2010 Exception. Printable tax forms 2010 Certain terms used in this publication are defined below. Printable tax forms 2010 The same term used in another publication may have a slightly different meaning. Printable tax forms 2010 Annual additions. Printable tax forms 2010   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Printable tax forms 2010 Annual benefits. Printable tax forms 2010   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Printable tax forms 2010 Business. Printable tax forms 2010   A business is an activity in which a profit motive is present and economic activity is involved. Printable tax forms 2010 Service as a newspaper carrier under age 18 or as a public official is not a business. Printable tax forms 2010 Common-law employee. Printable tax forms 2010   A common-law employee is any individual who, under common law, would have the status of an employee. Printable tax forms 2010 A leased employee can also be a common-law employee. Printable tax forms 2010   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Printable tax forms 2010 For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Printable tax forms 2010   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Printable tax forms 2010 For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Printable tax forms 2010 S. Printable tax forms 2010 citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Printable tax forms 2010   However, an individual may be a common-law employee and a self-employed person as well. Printable tax forms 2010 For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Printable tax forms 2010 In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Printable tax forms 2010 However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Printable tax forms 2010 Compensation. Printable tax forms 2010   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Printable tax forms 2010 You can generally define compensation as including all the following payments. Printable tax forms 2010 Wages and salaries. Printable tax forms 2010 Fees for professional services. Printable tax forms 2010 Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Printable tax forms 2010 Commissions and tips. Printable tax forms 2010 Fringe benefits. Printable tax forms 2010 Bonuses. Printable tax forms 2010   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Printable tax forms 2010   Compensation generally includes amounts deferred in the following employee benefit plans. Printable tax forms 2010 These amounts are elective deferrals. Printable tax forms 2010 Qualified cash or deferred arrangement (section 401(k) plan). Printable tax forms 2010 Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Printable tax forms 2010 Section 457 nonqualified deferred compensation plan. Printable tax forms 2010 Section 125 cafeteria plan. Printable tax forms 2010   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Printable tax forms 2010 The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Printable tax forms 2010 Other options. Printable tax forms 2010   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Printable tax forms 2010 The employee's wages as defined for income tax withholding purposes. Printable tax forms 2010 The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Printable tax forms 2010 The employee's social security wages (including elective deferrals). Printable tax forms 2010   Compensation generally cannot include either of the following items. Printable tax forms 2010 Nontaxable reimbursements or other expense allowances. Printable tax forms 2010 Deferred compensation (other than elective deferrals). Printable tax forms 2010 SIMPLE plans. Printable tax forms 2010   A special definition of compensation applies for SIMPLE plans. Printable tax forms 2010 See chapter 3. Printable tax forms 2010 Contribution. Printable tax forms 2010   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Printable tax forms 2010 Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Printable tax forms 2010 Deduction. Printable tax forms 2010   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Printable tax forms 2010 Limits apply to the amount deductible. Printable tax forms 2010 Earned income. Printable tax forms 2010   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Printable tax forms 2010   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Printable tax forms 2010 Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Printable tax forms 2010 It includes income from licensing the use of property other than goodwill. Printable tax forms 2010   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Printable tax forms 2010   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Printable tax forms 2010 Employer. Printable tax forms 2010   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Printable tax forms 2010 A sole proprietor is treated as his or her own employer for retirement plan purposes. Printable tax forms 2010 However, a partner is not an employer for retirement plan purposes. Printable tax forms 2010 Instead, the partnership is treated as the employer of each partner. Printable tax forms 2010 Highly compensated employee. Printable tax forms 2010   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Printable tax forms 2010 Leased employee. Printable tax forms 2010   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Printable tax forms 2010 Provides services to you under an agreement between you and a leasing organization. Printable tax forms 2010 Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Printable tax forms 2010 Performs services under your primary direction or control. Printable tax forms 2010 Exception. Printable tax forms 2010   A leased employee is not treated as your employee if all the following conditions are met. Printable tax forms 2010 Leased employees are not more than 20% of your non-highly compensated work force. Printable tax forms 2010 The employee is covered under the leasing organization's qualified pension plan. Printable tax forms 2010 The leasing organization's plan is a money purchase pension plan that has all the following provisions. Printable tax forms 2010 Immediate participation. Printable tax forms 2010 (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Printable tax forms 2010 ) Full and immediate vesting. Printable tax forms 2010 A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Printable tax forms 2010 However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Printable tax forms 2010 Net earnings from self-employment. Printable tax forms 2010   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Printable tax forms 2010 Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Printable tax forms 2010   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Printable tax forms 2010   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Printable tax forms 2010 You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Printable tax forms 2010   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Printable tax forms 2010 It does not include income passed through to shareholders of S corporations. Printable tax forms 2010 Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Printable tax forms 2010 Distributions of other income or loss to limited partners are not net earnings from self-employment. Printable tax forms 2010   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Printable tax forms 2010 Qualified plan. Printable tax forms 2010   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Printable tax forms 2010 You can deduct contributions made to the plan for your employees. Printable tax forms 2010 Earnings on these contributions are generally tax free until distributed at retirement. Printable tax forms 2010 Profit-sharing, money purchase, and defined benefit plans are qualified plans. Printable tax forms 2010 A 401(k) plan is also a qualified plan. Printable tax forms 2010 Participant. Printable tax forms 2010   A participant is an eligible employee who is covered by your retirement plan. Printable tax forms 2010 See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Printable tax forms 2010 Partner. Printable tax forms 2010   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Printable tax forms 2010 For retirement plans, a partner is treated as an employee of the partnership. Printable tax forms 2010 Self-employed individual. Printable tax forms 2010   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Printable tax forms 2010 Sole proprietors and partners are self-employed. Printable tax forms 2010 Self-employment can include part-time work. Printable tax forms 2010   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Printable tax forms 2010 See Common-law employee and Net earnings from self-employment , earlier. Printable tax forms 2010   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Printable tax forms 2010 See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Printable tax forms 2010 Sole proprietor. Printable tax forms 2010   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Printable tax forms 2010 For retirement plans, a sole proprietor is treated as both an employer and an employee. Printable tax forms 2010 Prev  Up  Next   Home   More Online Publications
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Before You Buy

Being a smart consumer in a world with so many products and services can be somewhat daunting. With so many options available, it is easy to get overwhelmed with major purchase decisions- from the initial research, visiting stores to look at actual products, and then deciding which item to purchase, there are a lot of factors to consider. Fortunately, the Consumer Action Handbook is here to make the purchasing process easier and help you get the most for your money. Keep reading to learn more about this valuable resource.

Do Your Research

Before you begin your search for a new product, it is always helpful to assess your needs and what you can realistically afford. Although many companies produce or sell the item that you want, there can be a wide range of features and prices charged for what seems like a very easy purchase. Deciding what you need in advance helps to narrow the focus of your search and avoid paying for bells and whistles that you do not need.

In order to know what you should look for, you will need to do some preliminary research. There are a variety of sources of valuable information to consult during this step. Your research can be as simple as talking to trusted family and friends that have bought the same type of product recently or picking up a copy of Consumer Reports for unbiased ratings about the products. More than just the product itself, you should also be concerned about the type of customer service that the manufacturer or retailer has provided. Be sure to contact the Better Business Bureau or your local consumer affairs department to determine if any other consumers have filed a complaint against the companies you may possibly work with on your purchase.

Ready, Set, Shop

Once you have done your basic research, it’s time to start shopping. This could mean reading the sales flyers in the newspaper to get an understanding of the price ranges for the products you are looking for. If you are making a purchase that requires financing, such as a car or home, you may also want get a free copy of your credit report to see if you can qualify for a favorable interest rate.

You should now go and look at actual models in person. It may be helpful to take along the wishlist and your budget to keep you focused on your requirements for the item you choose. Keep in mind that there will be sales support on hand in the store; ask them to clarify facts, definitions, or other technical details rather than considering them as your advocate. Remain committed to your initial research and budget so you can avoid making an impulse decision or being pressured by sales staff to buy something that is more expensive than you need.

Once you have narrowed down the field to the item that you want and can afford, be sure to ask about service, return and refund policies, other fees, and the manufacturer warranties. If possible get all of the company’s policies and procedures in writing. Some companies offer extended warranties or service contracts for your purchases. Before agreeing to purchase this additional coverage, ask yourself questions such as:

  • Who manages the warranty (the manufacturer, the seller, or a third party)?
  • How is this coverage different from the manufacturer’s product warranty?
  • How are claims handled?

Drip Pricing

Have you ever planned to make a purchase, only to find out that there are additional, sometimes mandatory, fees that weren’t included in the advertised price? The total cost is not revealed until the end of the purchasing process. If so, you have been the victim of drip pricing. This practice makes it difficult for consumers to determine the full cost and compare similar options, when all the fees aren’t disclosed up front. You can protect yourself by reading the policies before completing the sale and asking questions of sales personnel. Also, if you have charged your purchase on your credit card, you may be able to dispute the extra fees if they are more than you had agreed to with the seller.

The Printable Tax Forms 2010

Printable tax forms 2010 5. Printable tax forms 2010   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. Printable tax forms 2010 J-1 visa holders. Printable tax forms 2010 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. Printable tax forms 2010 The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Printable tax forms 2010 Resident aliens should get publications, forms, and instructions for U. Printable tax forms 2010 S. Printable tax forms 2010 citizens, because the information for filing returns for resident aliens is generally the same as for U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 S. Printable tax forms 2010 Individual Income Tax Return 1040NR U. Printable tax forms 2010 S. Printable tax forms 2010 Nonresident Alien Income Tax Return 1040NR-EZ U. Printable tax forms 2010 S. Printable tax forms 2010 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. Printable tax forms 2010 Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Printable tax forms 2010 If you have not previously established a fiscal tax year, your tax year is the calendar year. Printable tax forms 2010 A calendar year is 12 consecutive months ending on December 31. Printable tax forms 2010 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. Printable tax forms 2010 S. Printable tax forms 2010 resident for any calendar year, you will be treated as a U. Printable tax forms 2010 S. Printable tax forms 2010 resident for any part of your fiscal year that falls within that calendar year. Printable tax forms 2010 Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Printable tax forms 2010 For an individual, this is a social security number (SSN). Printable tax forms 2010 If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Printable tax forms 2010 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. Printable tax forms 2010 You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business at any time during the year, An alien who has a U. Printable tax forms 2010 S. Printable tax forms 2010 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). Printable tax forms 2010 Social security number (SSN). Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 employment. Printable tax forms 2010   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. Printable tax forms 2010 You can also download Form SS-5 from the SSA's website at www. Printable tax forms 2010 socialsecurity. Printable tax forms 2010 gov/ssnumber/ss5. Printable tax forms 2010 htm. Printable tax forms 2010 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. Printable tax forms 2010 Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Printable tax forms 2010 F-1 and M-1 visa holders. Printable tax forms 2010    If you are an F-1 or M-1 student, you must also show your Form I-20. Printable tax forms 2010 For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Printable tax forms 2010 socialsecurity. Printable tax forms 2010 gov/pubs/10181. Printable tax forms 2010 html. Printable tax forms 2010 J-1 visa holders. Printable tax forms 2010   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Printable tax forms 2010 For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Printable tax forms 2010 socialsecurity. Printable tax forms 2010 gov/pubs/10107. Printable tax forms 2010 html. Printable tax forms 2010 Individual taxpayer identification number (ITIN). Printable tax forms 2010   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Printable tax forms 2010 For details on how to do so, see Form W-7 and its instructions. Printable tax forms 2010 Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Printable tax forms 2010 If you already have an ITIN, enter it wherever an SSN is required on your tax return. Printable tax forms 2010   An ITIN is for tax use only. Printable tax forms 2010 It does not entitle you to social security benefits or change your employment or immigration status under U. Printable tax forms 2010 S. Printable tax forms 2010 law. Printable tax forms 2010   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. Printable tax forms 2010 Employer identification number (EIN). Printable tax forms 2010   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Printable tax forms 2010 To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Printable tax forms 2010 Filing Status The amount of your tax depends on your filing status. Printable tax forms 2010 Your filing status is important in determining whether you can take certain deductions and credits. Printable tax forms 2010 The rules for determining your filing status are different for resident aliens and nonresident aliens. Printable tax forms 2010 Resident Aliens Resident aliens can use the same filing statuses available to U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 See your form instructions or Publication 501 for more information on filing status. Printable tax forms 2010 Married filing jointly. Printable tax forms 2010   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. Printable tax forms 2010 Qualifying widow(er). Printable tax forms 2010   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. Printable tax forms 2010 This applies only if you could have filed a joint return with your spouse for the year your spouse died. Printable tax forms 2010 Head of household. Printable tax forms 2010   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. Printable tax forms 2010 You must be a resident alien for the entire tax year. Printable tax forms 2010   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. Printable tax forms 2010 Note. Printable tax forms 2010   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. Printable tax forms 2010 In that case, you will not be entitled to the credit. Printable tax forms 2010 See Publication 596 for more information. Printable tax forms 2010 Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Printable tax forms 2010 If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Printable tax forms 2010 Married nonresident alien. Printable tax forms 2010   Married nonresident aliens who are not married to U. Printable tax forms 2010 S. Printable tax forms 2010 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. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 Exceptions. Printable tax forms 2010   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Printable tax forms 2010 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. Printable tax forms 2010 S. Printable tax forms 2010 national. Printable tax forms 2010 See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Printable tax forms 2010 U. Printable tax forms 2010 S. Printable tax forms 2010 national is defined later in this section under Qualifying widow(er) . Printable tax forms 2010   A nonresident alien generally cannot file as married filing jointly. Printable tax forms 2010 However, a nonresident alien who is married to a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Printable tax forms 2010 For information on these choices, see chapter 1. Printable tax forms 2010 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. Printable tax forms 2010 Qualifying widow(er). Printable tax forms 2010   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. Printable tax forms 2010 You were a resident of Canada, Mexico, or South Korea, or a U. Printable tax forms 2010 S. Printable tax forms 2010 national (defined later). Printable tax forms 2010 Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Printable tax forms 2010 You have a dependent child living with you. Printable tax forms 2010 See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Printable tax forms 2010   A U. Printable tax forms 2010 S. Printable tax forms 2010 national is an individual who, although not a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen, owes his or her allegiance to the United States. Printable tax forms 2010 U. Printable tax forms 2010 S. Printable tax forms 2010 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Printable tax forms 2010 S. Printable tax forms 2010 nationals instead of U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 Head of household. Printable tax forms 2010   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Printable tax forms 2010 However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Printable tax forms 2010 S. Printable tax forms 2010 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 . Printable tax forms 2010 Note. Printable tax forms 2010   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. Printable tax forms 2010 In that case, your spouse will not be entitled to the credit. Printable tax forms 2010 See Publication 596 for more information. Printable tax forms 2010 Estates and trusts. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 Special rules for aliens from certain U. Printable tax forms 2010 S. Printable tax forms 2010 possessions. Printable tax forms 2010   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. Printable tax forms 2010 Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Printable tax forms 2010 For resident aliens, this includes income from sources both within and outside the United States. Printable tax forms 2010 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. Printable tax forms 2010 S. Printable tax forms 2010 sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Printable tax forms 2010 Deductions Resident and nonresident aliens can claim similar deductions on their U. Printable tax forms 2010 S. Printable tax forms 2010 tax returns. Printable tax forms 2010 However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 Resident Aliens You can claim the same deductions allowed to U. Printable tax forms 2010 S. Printable tax forms 2010 citizens if you are a resident alien for the entire tax year. Printable tax forms 2010 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. Printable tax forms 2010 You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Printable tax forms 2010 Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Printable tax forms 2010 You generally cannot claim deductions related to income that is not connected with your U. Printable tax forms 2010 S. Printable tax forms 2010 business activities. Printable tax forms 2010 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. Printable tax forms 2010 Ordinary and necessary business expenses. Printable tax forms 2010   You can deduct all ordinary and necessary expenses in the operation of your U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business to the extent they relate to income effectively connected with that trade or business. Printable tax forms 2010 The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Printable tax forms 2010 For information about other business expenses, see Publication 535. Printable tax forms 2010 Losses. Printable tax forms 2010   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Printable tax forms 2010 to the extent that they relate to income that is effectively connected with a trade or business in the United States. Printable tax forms 2010 Educator expenses. Printable tax forms 2010   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. Printable tax forms 2010 For more information, see your tax form instructions. Printable tax forms 2010 Individual retirement arrangement (IRA). Printable tax forms 2010   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Printable tax forms 2010 But you must have taxable compensation effectively connected with a U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business to do so. Printable tax forms 2010 A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Printable tax forms 2010 If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Printable tax forms 2010 ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Printable tax forms 2010 But you can still make contributions to a traditional IRA even if you cannot deduct them. Printable tax forms 2010 If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Printable tax forms 2010   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Printable tax forms 2010 Moving expenses. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 If you had no former job location, the new job location must be at least 50 miles from your former home. Printable tax forms 2010   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Printable tax forms 2010   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Printable tax forms 2010   For more information on the moving expense deduction, see Publication 521. Printable tax forms 2010 Reimbursements. Printable tax forms 2010   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Printable tax forms 2010 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. Printable tax forms 2010 For more information, see Publication 521. Printable tax forms 2010 Moving expense or travel expense. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 Self-employed SEP, SIMPLE, and qualified retirement plans. Printable tax forms 2010   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. Printable tax forms 2010 To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Printable tax forms 2010 Penalty on early withdrawal of savings. Printable tax forms 2010   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Printable tax forms 2010 Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Printable tax forms 2010 However, if the interest income is effectively connected with your U. Printable tax forms 2010 S. Printable tax forms 2010 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. Printable tax forms 2010 Student loan interest expense. Printable tax forms 2010   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. Printable tax forms 2010 Generally, you can claim the deduction if all the following requirements are met. Printable tax forms 2010 Your filing status is any filing status except married filing separately. Printable tax forms 2010 Your modified adjusted gross income is less than $75,000. Printable tax forms 2010 No one else is claiming an exemption for you on his or her 2013 tax return. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Printable tax forms 2010 The person for whom the expenses were paid or incurred was an eligible student. Printable tax forms 2010 Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Printable tax forms 2010 For more information, see Publication 970, Tax Benefits for Education. Printable tax forms 2010 Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Printable tax forms 2010 S. Printable tax forms 2010 tax return. Printable tax forms 2010 Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Printable tax forms 2010 S. Printable tax forms 2010 tax purposes and was not the dependent of another taxpayer. Printable tax forms 2010 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. Printable tax forms 2010 You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 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. Printable tax forms 2010 Get Publication 501 for more information. Printable tax forms 2010 Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Printable tax forms 2010 See Identification Number, earlier. Printable tax forms 2010 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). Printable tax forms 2010 You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Printable tax forms 2010 Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Printable tax forms 2010 See Identification Number, earlier. Printable tax forms 2010 Residents of Mexico or Canada or U. Printable tax forms 2010 S. Printable tax forms 2010 nationals. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 tax purposes and cannot be claimed as the dependent on another U. Printable tax forms 2010 S. Printable tax forms 2010 taxpayer's return. Printable tax forms 2010 In addition, you can claim exemptions for your dependents who meet certain tests. Printable tax forms 2010 Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Printable tax forms 2010 S. Printable tax forms 2010 citizens to determine who is a dependent and for which dependents exemptions can be claimed. Printable tax forms 2010 See Publication 501 for these rules. Printable tax forms 2010 For purposes of these rules, dependents who are U. Printable tax forms 2010 S. Printable tax forms 2010 nationals meet the citizenship test discussed in Publication 501. Printable tax forms 2010 Residents of South Korea. Printable tax forms 2010   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Printable tax forms 2010 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. Printable tax forms 2010 S. Printable tax forms 2010 source gross income effectively connected with a U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business for the tax year to the alien's entire income from all sources during the tax year. Printable tax forms 2010 Example. Printable tax forms 2010 Mr. Printable tax forms 2010 Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Printable tax forms 2010 During the tax year he receives U. Printable tax forms 2010 S. Printable tax forms 2010 compensation of $18,000. Printable tax forms 2010 He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 Thus, his total income for the year is $24,000. Printable tax forms 2010 Mr. Printable tax forms 2010 Park meets all requirements for claiming exemptions for his spouse and two children. Printable tax forms 2010 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. Printable tax forms 2010   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. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 taxpayer's return. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 See Publication 501 for these rules. Printable tax forms 2010   List your spouse and dependents on line 7c of Form 1040NR. Printable tax forms 2010 Enter the total on the appropriate line to the right of line 7c. Printable tax forms 2010 Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Printable tax forms 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 Resident Aliens You can claim the same itemized deductions as U. Printable tax forms 2010 S. Printable tax forms 2010 citizens, using Schedule A of Form 1040. Printable tax forms 2010 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. Printable tax forms 2010 If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Printable tax forms 2010 For further information, see Form 1040 and instructions. Printable tax forms 2010 Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 These deductions include state and local income taxes, charitable contributions to U. Printable tax forms 2010 S. Printable tax forms 2010 organizations, casualty and theft losses, and miscellaneous deductions. Printable tax forms 2010 Use Schedule A of Form 1040NR to claim itemized deductions. Printable tax forms 2010 If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Printable tax forms 2010 If you are claiming any other itemized deduction, you must file Form 1040NR. Printable tax forms 2010 Standard deduction. Printable tax forms 2010   Nonresident aliens cannot claim the standard deduction. Printable tax forms 2010 However, see Students and business apprentices from India , next. Printable tax forms 2010 Students and business apprentices from India. Printable tax forms 2010   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. Printable tax forms 2010 You can claim the standard deduction provided you do not claim itemized deductions. Printable tax forms 2010   Use Worksheet 5-1 to figure your standard deduction. Printable tax forms 2010 If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Printable tax forms 2010 State and local income taxes. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 See Recoveries in Publication 525 for details on how to figure the amount to include in income. Printable tax forms 2010 Charitable contributions. Printable tax forms 2010   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Printable tax forms 2010 Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Printable tax forms 2010 Certain organizations that promote national or international amateur sports competition are also qualified organizations. Printable tax forms 2010 Foreign organizations. Printable tax forms 2010   Contributions made directly to a foreign organization are not deductible. Printable tax forms 2010 However, you can deduct contributions to a U. Printable tax forms 2010 S. Printable tax forms 2010 organization that transfers funds to a charitable foreign organization if the U. Printable tax forms 2010 S. Printable tax forms 2010 organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Printable tax forms 2010 S. Printable tax forms 2010 organization. Printable tax forms 2010   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Printable tax forms 2010 Worksheet 5-1. Printable tax forms 2010 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Printable tax forms 2010 If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Printable tax forms 2010 You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Printable tax forms 2010 1 Enter the amount shown below for your filing status. Printable tax forms 2010           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Printable tax forms 2010           2 Can you be claimed as a dependent on someone else's U. Printable tax forms 2010 S. Printable tax forms 2010 income tax return?  No. Printable tax forms 2010 Enter the amount from line 1 on line 4. Printable tax forms 2010 Skip line 3 and go to line 5. Printable tax forms 2010   Yes. Printable tax forms 2010 Go to line 3. Printable tax forms 2010         3 Is your earned income* more than $650?           Yes. Printable tax forms 2010 Add $350 to your earned income. Printable tax forms 2010 Enter the total. Printable tax forms 2010           No. Printable tax forms 2010 Enter $1,000 3. Printable tax forms 2010       4 Enter the smaller of line 1 or line 3 4. Printable tax forms 2010   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Printable tax forms 2010 If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Printable tax forms 2010 Otherwise, enter -0- 5. Printable tax forms 2010   6 Add lines 4 and 5. Printable tax forms 2010 Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Printable tax forms 2010 Print “Standard Deduction Allowed Under U. Printable tax forms 2010 S. Printable tax forms 2010 –India Income Tax Treaty” in the space to the left of these lines. Printable tax forms 2010 This is your standard deduction for 2013. Printable tax forms 2010 6. Printable tax forms 2010   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Printable tax forms 2010 It also includes any amount received as a scholarship that you must include in your income. Printable tax forms 2010 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). Printable tax forms 2010 Contributions from which you benefit. Printable tax forms 2010   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. Printable tax forms 2010   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. Printable tax forms 2010 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Printable tax forms 2010 Cash contributions. Printable tax forms 2010   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. Printable tax forms 2010 The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Printable tax forms 2010   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). Printable tax forms 2010 If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Printable tax forms 2010 Noncash contributions. Printable tax forms 2010   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Printable tax forms 2010 See Publication 526 for details. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Printable tax forms 2010 If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Printable tax forms 2010 You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Printable tax forms 2010 See Form 8283 and its instructions for details. Printable tax forms 2010 Contributions of appreciated property. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 Your basis in the property is generally what you paid for it. Printable tax forms 2010 If you need more information about basis, get Publication 551, Basis of Assets. Printable tax forms 2010   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Printable tax forms 2010 For information about these rules, see Publication 526. Printable tax forms 2010 Limit. Printable tax forms 2010   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. Printable tax forms 2010 For a discussion of limits on charitable contributions and other information, get Publication 526. Printable tax forms 2010 Casualty and theft losses. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 The property can be personal use property or income-producing property not connected with a U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business. Printable tax forms 2010 The property must be located in the United States at the time of the casualty or theft. Printable tax forms 2010 You can deduct theft losses only in the year in which you discover the loss. Printable tax forms 2010   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. Printable tax forms 2010 The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Printable tax forms 2010   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Printable tax forms 2010 If you do not, you cannot deduct this loss as a casualty or theft loss. Printable tax forms 2010   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Printable tax forms 2010 Losses from personal use property. Printable tax forms 2010    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Printable tax forms 2010 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. Printable tax forms 2010 Losses from income-producing property. Printable tax forms 2010   These losses are not subject to the limitations that apply to personal use property. Printable tax forms 2010 Use Section B of Form 4684 to figure your deduction for these losses. Printable tax forms 2010 Job expenses and other miscellaneous deductions. Printable tax forms 2010   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Printable tax forms 2010 Generally, the allowable deductions must be related to effectively connected income. Printable tax forms 2010 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). Printable tax forms 2010   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Printable tax forms 2010 For more information on miscellaneous deductions, see the instructions for Form 1040NR. Printable tax forms 2010 Travel expenses. Printable tax forms 2010   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010   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. Printable tax forms 2010 You cannot deduct travel expenses for other members of your family or party. Printable tax forms 2010 Deductible travel expenses. Printable tax forms 2010   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Printable tax forms 2010 , 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. Printable tax forms 2010 You generally can deduct only 50% of unreimbursed meal expenses. Printable tax forms 2010 The standard meal allowance rates for high-cost areas are available at www. Printable tax forms 2010 gsa. Printable tax forms 2010 gov/perdiem. Printable tax forms 2010 The rates for other areas are in Publication 463. Printable tax forms 2010   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Printable tax forms 2010 Expenses allocable to U. Printable tax forms 2010 S. Printable tax forms 2010 tax-exempt income. Printable tax forms 2010   You cannot deduct an expense, or part of an expense, that is allocable to U. Printable tax forms 2010 S. Printable tax forms 2010 tax-exempt income, including income exempt by tax treaty. Printable tax forms 2010 Example. Printable tax forms 2010 Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Printable tax forms 2010 S. Printable tax forms 2010 company. Printable tax forms 2010 During her stay in the United States, she received a salary of $8,000 from her Polish employer. Printable tax forms 2010 She received no other U. Printable tax forms 2010 S. Printable tax forms 2010 source income. Printable tax forms 2010 She spent $3,000 on travel expenses, of which $1,000 were for meals. Printable tax forms 2010 None of these expenses were reimbursed. Printable tax forms 2010 Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Printable tax forms 2010 S. Printable tax forms 2010 income tax. Printable tax forms 2010 In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Printable tax forms 2010 She must reduce the remaining $2,500 of travel expenses by 62. Printable tax forms 2010 5% ($1,563) because 62. Printable tax forms 2010 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Printable tax forms 2010 She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Printable tax forms 2010 She completes the remaining lines according to the instructions for Schedule A. Printable tax forms 2010 More information. Printable tax forms 2010   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Printable tax forms 2010 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. Printable tax forms 2010 Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Printable tax forms 2010 S. Printable tax forms 2010 citizens. Printable tax forms 2010 The following items are some of the credits you may be able to claim. Printable tax forms 2010 Foreign tax credit. Printable tax forms 2010   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Printable tax forms 2010 You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Printable tax forms 2010 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. Printable tax forms 2010   For more information, get Publication 514, Foreign Tax Credit for Individuals. Printable tax forms 2010 Child and dependent care credit. Printable tax forms 2010   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. Printable tax forms 2010 Generally, you must be able to claim an exemption for your dependent. Printable tax forms 2010   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Printable tax forms 2010 Credit for the elderly or the disabled. Printable tax forms 2010   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Printable tax forms 2010 For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Printable tax forms 2010 Education credits. Printable tax forms 2010   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Printable tax forms 2010 There are two education credits: the American Opportunity Credit and the lifetime learning credit. Printable tax forms 2010 You cannot claim these credits if you are married filing separately. Printable tax forms 2010 Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Printable tax forms 2010 For more information, see Publication 970. Printable tax forms 2010 Retirement savings contributions credit. Printable tax forms 2010   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. Printable tax forms 2010 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). Printable tax forms 2010 Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Printable tax forms 2010 For more information, see Publication 590. Printable tax forms 2010 Child tax credit. Printable tax forms 2010   You may be able to take this credit if you have a qualifying child. Printable tax forms 2010   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Printable tax forms 2010 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). Printable tax forms 2010 Is a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen, a U. Printable tax forms 2010 S. Printable tax forms 2010 national, or a resident alien. Printable tax forms 2010 Did not provide over half of his or her own support for 2013. Printable tax forms 2010 Lived with you more than half of 2013. Printable tax forms 2010 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Printable tax forms 2010 Is claimed as a dependent on your return. Printable tax forms 2010 An adopted child is always treated as your own child. Printable tax forms 2010 An adopted child includes a child lawfully placed with you for legal adoption. Printable tax forms 2010   See your form instructions for additional details. Printable tax forms 2010 Adoption credit. Printable tax forms 2010   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Printable tax forms 2010 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Printable tax forms 2010 To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Printable tax forms 2010 Earned income credit. Printable tax forms 2010   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). Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 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. Printable tax forms 2010 You cannot claim the earned income credit if your filing status is married filing separately. Printable tax forms 2010    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Printable tax forms 2010 You cannot claim the credit using an ITIN. Printable tax forms 2010 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. Printable tax forms 2010 An example of a federally funded benefit is Medicaid. Printable tax forms 2010 If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Printable tax forms 2010 Other information. Printable tax forms 2010   There are other eligibility rules that are not discussed here. Printable tax forms 2010 For more information, get Publication 596, Earned Income Credit. Printable tax forms 2010 Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Printable tax forms 2010 You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Printable tax forms 2010 Credits Credits are allowed only if you receive effectively connected income. Printable tax forms 2010 You may be able to claim some of the following credits. Printable tax forms 2010 Foreign tax credit. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 possession on that income. Printable tax forms 2010   If you do not have foreign source income effectively connected with a U. Printable tax forms 2010 S. Printable tax forms 2010 trade or business, you cannot claim credits against your U. Printable tax forms 2010 S. Printable tax forms 2010 tax for taxes paid or accrued to a foreign country or U. Printable tax forms 2010 S. Printable tax forms 2010 possession. Printable tax forms 2010   You cannot take any credit for taxes imposed by a foreign country or U. Printable tax forms 2010 S. Printable tax forms 2010 possession on your U. Printable tax forms 2010 S. Printable tax forms 2010 source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Printable tax forms 2010   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Printable tax forms 2010 See Publication 514 for more information. Printable tax forms 2010 Child and dependent care credit. Printable tax forms 2010   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. Printable tax forms 2010 Generally, you must be able to claim an exemption for your dependent. Printable tax forms 2010   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Printable tax forms 2010 S. Printable tax forms 2010 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). Printable tax forms 2010   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. Printable tax forms 2010 Earned income generally means wages, salaries, and professional fees for personal services performed. Printable tax forms 2010   For more information, get Publication 503. Printable tax forms 2010 Education credits. Printable tax forms 2010   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Printable tax forms 2010 However, if you are married and choose to file a joint return with a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Printable tax forms 2010 Retirement savings contributions credit. Printable tax forms 2010   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. Printable tax forms 2010 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. Printable tax forms 2010 Use Form 8880 to figure the credit. Printable tax forms 2010 For more information, see Publication 590. Printable tax forms 2010 Child tax credit. Printable tax forms 2010   You may be able to take this credit if you have a qualifying child. Printable tax forms 2010   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Printable tax forms 2010 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). Printable tax forms 2010 Is a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen, a U. Printable tax forms 2010 S. Printable tax forms 2010 national, or a resident alien. Printable tax forms 2010 Did not provide over half of his or her own support for 2013. Printable tax forms 2010 Lived with you more than half of 2013. Printable tax forms 2010 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Printable tax forms 2010 Is claimed as a dependent on your return. Printable tax forms 2010 An adopted child is always treated as your own child. Printable tax forms 2010 An adopted child includes a child lawfully placed with you for legal adoption. Printable tax forms 2010   See your form instructions for additional details. Printable tax forms 2010 Adoption credit. Printable tax forms 2010   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Printable tax forms 2010 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Printable tax forms 2010 To claim the adoption credit, file Form 8839 with your Form 1040NR. Printable tax forms 2010   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Printable tax forms 2010 S. Printable tax forms 2010 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). Printable tax forms 2010 Credit for prior year minimum tax. Printable tax forms 2010   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. Printable tax forms 2010 Earned income credit. Printable tax forms 2010   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Printable tax forms 2010 However, if you are married and choose to file a joint return with a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Printable tax forms 2010    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Printable tax forms 2010 You cannot claim the credit using an ITIN. Printable tax forms 2010 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. Printable tax forms 2010 An example of a federally funded benefit is Medicaid. Printable tax forms 2010 If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Printable tax forms 2010   See Publication 596 for more information on the credit. Printable tax forms 2010 Tax Withheld You can claim the tax withheld during the year as a payment against your U. Printable tax forms 2010 S. Printable tax forms 2010 tax. Printable tax forms 2010 You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Printable tax forms 2010 The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Printable tax forms 2010 Withholding from wages. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 income tax liability for the same year. Printable tax forms 2010 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. Printable tax forms 2010 Excess social security tax withheld. Printable tax forms 2010   If you have two or more employers, you may be able to claim a credit against your U. Printable tax forms 2010 S. Printable tax forms 2010 income tax liability for social security tax withheld in excess of the maximum required. Printable tax forms 2010 See Social Security and Medicare Taxes in chapter 8 for more information. Printable tax forms 2010 Additional Medicare Tax. Printable tax forms 2010   Your employer is responsible for withholding the 0. Printable tax forms 2010 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Printable tax forms 2010 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. Printable tax forms 2010 Tax paid on undistributed long-term capital gains. Printable tax forms 2010   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. Printable tax forms 2010 You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Printable tax forms 2010 Tax withheld at the source. Printable tax forms 2010   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. Printable tax forms 2010 Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Printable tax forms 2010 Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Printable tax forms 2010 Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Printable tax forms 2010 Tax withheld on partnership income. Printable tax forms 2010   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. Printable tax forms 2010 The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Printable tax forms 2010 A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Printable tax forms 2010 In this case, the partnership will give you a statement on Form 1042-S. Printable tax forms 2010 Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Printable tax forms 2010 Claiming tax withheld on your return. Printable tax forms 2010   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Printable tax forms 2010 The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Printable tax forms 2010 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. Printable tax forms 2010 You should file Form 1040 and report all income from sources both in and outside the United States. Printable tax forms 2010 However, you can exclude the income discussed in the following paragraphs. Printable tax forms 2010 For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Printable tax forms 2010 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. Printable tax forms 2010 There are also limits on what deductions and credits are allowed. Printable tax forms 2010 See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Printable tax forms 2010 Residents of Puerto Rico. Printable tax forms 2010   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). Printable tax forms 2010   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. Printable tax forms 2010 You must also make your first payment of estimated tax by June 15. Printable tax forms 2010 You cannot file a joint income tax return or make joint payments of estimated tax. Printable tax forms 2010 However, if you are married to a U. Printable tax forms 2010 S. Printable tax forms 2010 citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Printable tax forms 2010   If you earn wages subject to withholding, your U. Printable tax forms 2010 S. Printable tax forms 2010 income tax return is due by April 15. Printable tax forms 2010 Your first payment of estimated tax is also due by April 15. Printable tax forms 2010 For information on withholding and estimated tax, see chapter 8 . Printable tax forms 2010 Residents of American Samoa. Printable tax forms 2010   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. Printable tax forms 2010 S. Printable tax forms 2010 government or any of its agencies). Printable tax forms 2010 An employee of the American Samoan government is not considered an employee of the U. Printable tax forms 2010 S. Printable tax forms 2010 government or any of its agencies for purposes of the exclusion. Printable tax forms 2010 For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Printable tax forms 2010 S. Printable tax forms 2010 Possessions. Printable tax forms 2010 Prev  Up  Next   Home   More Online Publications