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Prior Tax

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Prior Tax

Prior tax 2. Prior tax   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Prior tax Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Prior tax S. Prior tax or foreign source income. Prior tax This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Prior tax S. Prior tax Virgin Islands (USVI). Prior tax Generally, the same rules that apply for determining U. Prior tax S. Prior tax source income also apply for determining possession source income. Prior tax However, there are some important exceptions to these rules. Prior tax Both the general rules and the exceptions are discussed in this chapter. Prior tax U. Prior tax S. Prior tax income rule. Prior tax   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Prior tax Table 2-1 shows the general rules for determining whether income is from sources within the United States. Prior tax Table 2-1. Prior tax General Rules for Determining U. Prior tax S. Prior tax Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Prior tax Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Prior tax For more information, see Regulations section 1. Prior tax 863-1(b). Prior tax Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Prior tax Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Prior tax Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Prior tax It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Prior tax Services performed wholly within a relevant possession. Prior tax   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Prior tax However, there is an exception for income earned as a member of the U. Prior tax S. Prior tax Armed Forces or a civilian spouse. Prior tax U. Prior tax S. Prior tax Armed Forces. Prior tax   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Prior tax However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Prior tax Civilian spouse of active duty member of the U. Prior tax S. Prior tax Armed Forces. Prior tax   If you are a bona fide resident of a U. Prior tax S. Prior tax possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Prior tax Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Prior tax S. Prior tax possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Prior tax Services performed partly inside and partly outside a relevant possession. Prior tax   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Prior tax Compensation (other than certain fringe benefits) is sourced on a time basis. Prior tax Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Prior tax   Or, you may be permitted to use an alternative basis to determine the source of compensation. Prior tax See Alternative basis , later. Prior tax   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Prior tax In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Prior tax Time basis. Prior tax   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Prior tax Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Prior tax The time period for which the income is made does not have to be a year. Prior tax Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Prior tax Example. Prior tax In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Prior tax Your Puerto Rico source income is $60,000, figured as follows. Prior tax       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Prior tax   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Prior tax Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Prior tax You determine the period to which the income is attributable based on the facts and circumstances of your case. Prior tax For more information on multi-year compensation, see Treasury Decision (T. Prior tax D. Prior tax ) 9212 and Regulations section 1. Prior tax 861-4, 2005-35 I. Prior tax R. Prior tax B. Prior tax 429, available at www. Prior tax irs. Prior tax gov/irb/2005-35_IRB/ar14. Prior tax html. Prior tax Certain fringe benefits sourced on a geographical basis. Prior tax   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Prior tax Housing. Prior tax Education. Prior tax Local transportation. Prior tax Tax reimbursement. Prior tax Hazardous or hardship duty pay. Prior tax Moving expense reimbursement. Prior tax For information on determining the source of the fringe benefits listed above, see Regulations section 1. Prior tax 861-4. Prior tax Alternative basis. Prior tax   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Prior tax If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Prior tax De minimis exception. Prior tax   There is an exception to the rule for determining the source of income earned in a possession. Prior tax Generally, you will not have income from a possession if during a tax year you: Are a U. Prior tax S. Prior tax citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Prior tax This exception began with income earned during your 2008 tax year. Prior tax Pensions. Prior tax   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Prior tax The contribution portion is sourced according to where services were performed that earned the pension. Prior tax The investment earnings portion is sourced according to the location of the pension trust. Prior tax Example. Prior tax You are a U. Prior tax S. Prior tax citizen who worked in Puerto Rico for a U. Prior tax S. Prior tax company. Prior tax All services were performed in Puerto Rico. Prior tax Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Prior tax S. Prior tax pension trust of your employer. Prior tax Distributions from the U. Prior tax S. Prior tax pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Prior tax S. Prior tax source income. Prior tax Investment Income This category includes such income as interest, dividends, rents, and royalties. Prior tax Interest income. Prior tax   The source of interest income is generally determined by the residence of the payer. Prior tax Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Prior tax   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Prior tax See Regulations section 1. Prior tax 937-2(i) for more information. Prior tax Dividends. Prior tax   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Prior tax There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Prior tax For more information, see Regulations section 1. Prior tax 937-2(g). Prior tax Rental income. Prior tax   Rents from property located in a relevant possession are treated as income from sources within that possession. Prior tax Royalties. Prior tax   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Prior tax   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Prior tax Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Prior tax The most common situations are discussed below. Prior tax Real property. Prior tax   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Prior tax The location of the property generally determines the source of income from the sale. Prior tax For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Prior tax If, however, the home you sold was located in the United States, the gain is U. Prior tax S. Prior tax source income. Prior tax Personal property. Prior tax   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Prior tax Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Prior tax If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Prior tax   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Prior tax The rules applying to sales of inventory are discussed below. Prior tax For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Prior tax Inventory. Prior tax   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Prior tax The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Prior tax Purchased. Prior tax   Income from the sale of inventory that you purchased is sourced where you sell the property. Prior tax Generally, this is where title to the property passes to the buyer. Prior tax Produced. Prior tax   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Prior tax For information on making the allocation, see Regulations section 1. Prior tax 863-3(f). Prior tax Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Prior tax S. Prior tax citizen or resident alien prior to becoming a bona fide resident of a possession. Prior tax You are subject to these special rules if you meet both of the following conditions. Prior tax For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Prior tax For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Prior tax If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Prior tax Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Prior tax S. Prior tax tax return. Prior tax (See chapter 3 for additional filing information. Prior tax ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Prior tax These rules apply to dispositions after April 11, 2005. Prior tax For details, see Regulations section 1. Prior tax 937-2(f)(1) and Examples 1 and 2 of section 1. Prior tax 937-2(k). Prior tax Example 1. Prior tax In 2007, Cheryl Jones, a U. Prior tax S. Prior tax citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Prior tax S. Prior tax corporation listed on the New York Stock Exchange. Prior tax On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Prior tax Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Prior tax On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Prior tax On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Prior tax Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Prior tax The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Prior tax This existing special rule applies if you are a U. Prior tax S. Prior tax citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Prior tax S. Prior tax assets during the 10-year period beginning when you became a bona fide resident. Prior tax The gain is U. Prior tax S. Prior tax source income that generally is subject to U. Prior tax S. Prior tax tax if the property is either (1) located in the United States; (2) stock issued by a U. Prior tax S. Prior tax corporation or a debt obligation of a U. Prior tax S. Prior tax person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Prior tax See chapter 3 for filing information. Prior tax Special election. Prior tax   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Prior tax Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Prior tax This election overrides both of the special rules discussed earlier. Prior tax   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Prior tax Marketable securities. Prior tax   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Prior tax Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Prior tax S. Prior tax holding periods. Prior tax   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Prior tax The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Prior tax This is your gain (or loss) that is treated as being from sources within the relevant possession. Prior tax If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Prior tax Example 2. Prior tax Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Prior tax S. Prior tax and possession holding periods. Prior tax Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Prior tax Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Prior tax By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Prior tax Other personal property. Prior tax   For personal property other than marketable securities, use a time-based allocation. Prior tax Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Prior tax      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Prior tax Example 3. Prior tax In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Prior tax On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Prior tax On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Prior tax She had owned the interest for a total of 1,720 days. Prior tax Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Prior tax The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Prior tax By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Prior tax Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Prior tax Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Prior tax These rules do not apply to amounts paid as salary or other compensation for services. Prior tax See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Prior tax Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Prior tax These circumstances are listed below. Prior tax You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Prior tax That office or place of business is a material factor in producing the income. Prior tax The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Prior tax An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Prior tax The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Prior tax Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Prior tax Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Prior tax Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Prior tax Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Prior tax Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Prior tax Example. Prior tax Marcy Jackson is a bona fide resident of American Samoa. Prior tax Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Prior tax A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Prior tax Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Prior tax The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Prior tax However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Prior tax Prev  Up  Next   Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The Prior Tax

Prior tax 4. Prior tax   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Prior tax Adjusted gross income. Prior tax Distributions received by spouse. Prior tax Testing period. Prior tax What's New Modified AGI limit for retirement savings contributions credit increased. Prior tax  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not 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). Prior tax Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Prior tax You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Prior tax This credit could reduce the federal income tax you pay dollar for dollar. Prior tax    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Prior tax You were born before January 2, 1996. Prior tax You are not a full-time student (explained next). Prior tax No one else, such as your parent(s), claims an exemption for you on their tax return. Prior tax Your adjusted gross income (defined below) is not 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). Prior tax Full-time student. Prior tax   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Prior tax You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Prior tax Adjusted gross income. Prior tax   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Prior tax However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Prior tax Eligible contributions. Prior tax   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Prior tax They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Prior tax For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Prior tax Reducing eligible contributions. Prior tax   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Prior tax Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Prior tax   Do not reduce your eligible contributions by any of the following. Prior tax The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Prior tax Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Prior tax Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Prior tax Loans from a qualified employer plan treated as a distribution. Prior tax Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Prior tax Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Prior tax Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Prior tax Distributions from a military retirement plan. Prior tax Distributions from an inherited IRA by a nonspousal beneficiary. Prior tax Distributions received by spouse. Prior tax   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Prior tax Testing period. Prior tax   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Prior tax Example. Prior tax You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Prior tax You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Prior tax Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Prior tax You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Prior tax You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Prior tax Maximum eligible contributions. Prior tax   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Prior tax Effect on other credits. Prior tax   The amount of this credit will not change the amount of your refundable tax credits. Prior tax A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Prior tax Maximum credit. Prior tax   This is a nonrefundable credit. Prior tax The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Prior tax If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Prior tax How to figure and report the credit. Prior tax   The amount of the credit you can get is based on the contributions you make and your credit rate. Prior tax Your credit rate can be as low as 10% or as high as 50%. Prior tax Your credit rate depends on your income and your filing status. Prior tax See Form 8880 to determine your credit rate. Prior tax   The maximum contribution taken into account is $2,000 per person. Prior tax On a joint return, up to $2,000 is taken into account for each spouse. Prior tax   Figure the credit on Form 8880. Prior tax Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Prior tax Prev  Up  Next   Home   More Online Publications