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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

State Tax Forms To Print Out

Free Tax Filing H&r BlockCan I Amend My Tax ReturnHow To Do Amended Tax Return On TurbotaxFile 1040 XTax Planning Us 1040ezHow To File 2010 TaxesEz Tax FormFile Taxes Online Free 2011Turbotax MilitaryWhere To File 2012 TaxesE File 1040x FreeFederal 1040xHow Do I Amend My 2012 Tax Return Online1040a FormIrs Tax Extension Form1040ez Instruction BookIrs Form 10401040 Ez OnlineWww Irs Gov Efile Index Html1040ez 2012 InstructionsFree 1040ez FormsIrs GovWhen Can You Amend A Tax ReturnMilitary TurbotaxIrs Form 1040ez 2010Free 1040x Forms Prepared Online2012 Federal Income Tax Forms 1040ezWhere Can I File My 2012 Taxes OnlineState Tax Filing Online For FreeForm 1040x Example2011 Income Tax Forms 1040ez1040ez 2013 Tax FormH&r Block Coupons 2012 PrintableTaxact 2013File A Tax ExtensionFile Taxes For 20102013 Amended Tax ReturnWww Irs Amended ReturnsHow To Amend Tax ReturnIrs Free State Filing

State Tax Forms To Print Out

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

Understanding your CP51A Notice

We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.


What you need to do

  • Read your notice carefully. It will explain how much you owe and how to pay it.
  • Pay the amount due by the date shown in the notice.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the amount of tax we computed.

You may want to...


Answers to Common Questions

What if I can't pay what I owe?
You can make a payment plan.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest will be charged if you pay after that date, even if you get a payment plan.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

Tax publications you may find useful

 

How to get help

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

The State Tax Forms To Print Out

State tax forms to print out Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. State tax forms to print out Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. State tax forms to print out Aged, home for, Home for the aged. State tax forms to print out Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. State tax forms to print out Alumni association, Alumni association. State tax forms to print out Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. State tax forms to print out Conformed copy, Conformed copy. State tax forms to print out Description of activities, Description of activities. State tax forms to print out Employer identification number, Required Inclusions Financial data, Financial data. State tax forms to print out Organizing documents, Organizing documents. State tax forms to print out Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. State tax forms to print out , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. State tax forms to print out Attribution, special rules, Special rules of attribution. State tax forms to print out B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. State tax forms to print out Bureau defined, Bureau defined. State tax forms to print out Burial benefit insurance, Burial and funeral benefit insurance organization. State tax forms to print out Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. State tax forms to print out C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. State tax forms to print out Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. State tax forms to print out Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. State tax forms to print out Integrated auxiliaries, Integrated auxiliaries. State tax forms to print out Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. State tax forms to print out CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. State tax forms to print out Comments, Comments and suggestions. State tax forms to print out Community association, Other organizations. State tax forms to print out Community nursing bureau, Community nursing bureau. State tax forms to print out Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. State tax forms to print out Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. State tax forms to print out Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. State tax forms to print out Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. State tax forms to print out E Educational organizations, Educational Organizations, Educational organizations. State tax forms to print out Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. State tax forms to print out Estimated tax, Estimated tax. State tax forms to print out Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. State tax forms to print out Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. State tax forms to print out Family members, Family members. State tax forms to print out Substantial influence, Persons not considered to have substantial influence. State tax forms to print out Disregarded benefits, Disregarded benefits. State tax forms to print out Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. State tax forms to print out , Exception. State tax forms to print out Excise tax, Excise tax on excess benefit transactions. State tax forms to print out Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. State tax forms to print out Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. State tax forms to print out Excise tax Black lung benefit trust, Excise taxes. State tax forms to print out Lobbying expenditures, Tax on excess expenditures to influence legislation. State tax forms to print out , Tax on disqualifying lobbying expenditures. State tax forms to print out Political expenditures, Excise taxes on political expenditures. State tax forms to print out Private foundations, Excise taxes on private foundations. State tax forms to print out , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. State tax forms to print out Extensions of time, Extensions of time for filing. State tax forms to print out F Facts and circumstances test, Facts and circumstances test. State tax forms to print out Fair market value, estimate of, Good faith estimate of fair market value (FMV). State tax forms to print out Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. State tax forms to print out , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. State tax forms to print out , Information required for subordinate organizations. State tax forms to print out , Annual Information Return, Form 1023. State tax forms to print out , Organizations Not Required To File Form 1023, Private Schools, When to file application. State tax forms to print out , Lobbying Expenditures, Volunteer fire companies. State tax forms to print out 1024, Forms Required, Application made under wrong paragraph of section 501(c). State tax forms to print out , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. State tax forms to print out , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. State tax forms to print out 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. State tax forms to print out 2848, Power of attorney. State tax forms to print out , Representation. State tax forms to print out 4720, Tax on excess expenditures to influence legislation. State tax forms to print out 5578, Certification. State tax forms to print out 5768, Making the election. State tax forms to print out 6069, Tax treatment of donations. State tax forms to print out 8274, FICA tax exemption election. State tax forms to print out 8282, Dispositions of donated property. State tax forms to print out 8283, Form 8283. State tax forms to print out 8300, Report of Cash Received 8718, Forms Required, Power of attorney. State tax forms to print out 8821, Representation. State tax forms to print out 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. State tax forms to print out 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. State tax forms to print out 990-PF, Form 990-PF, Excise taxes on private foundations. State tax forms to print out , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. State tax forms to print out W–2, Revoking the election. State tax forms to print out Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. State tax forms to print out , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. State tax forms to print out Funeral benefit insurance, Burial and funeral benefit insurance organization. State tax forms to print out G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. State tax forms to print out Good faith determinations, What's New, New organization. State tax forms to print out Governmental unit, Governmental units. State tax forms to print out Grant Distinguished from gross receipts, Grants. State tax forms to print out Exclusion for unusual grant, Unusual grants. State tax forms to print out , Unusual grants. State tax forms to print out From public charity, Grants from public charities. State tax forms to print out , Grants from public charities. State tax forms to print out Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. State tax forms to print out Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. State tax forms to print out Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. State tax forms to print out Homeowners' association, Homeowners' associations. State tax forms to print out Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. State tax forms to print out , Hospitals and medical research organizations. State tax forms to print out I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. State tax forms to print out Instrumentalities, Instrumentalities. State tax forms to print out Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. State tax forms to print out , Labor Organizations Law, public interest, Public-interest law firms. State tax forms to print out Legislative activity, Lobbying Expenditures, Legislative activity. State tax forms to print out Listed transaction, Prohibited tax shelter transaction. State tax forms to print out Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. State tax forms to print out Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. State tax forms to print out M Medical research organization, Medical research organization. State tax forms to print out Medicare and Medicaid payments, Medicare and Medicaid payments. State tax forms to print out Membership fee, Membership fees. State tax forms to print out , Membership fees distinguished from gross receipts. State tax forms to print out Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. State tax forms to print out O One-third support test, One-third support test. State tax forms to print out Organization assets, Dedication and Distribution of Assets Dedication, Dedication. State tax forms to print out Distribution, Distribution. State tax forms to print out Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. State tax forms to print out Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. State tax forms to print out , Penalties. State tax forms to print out , Penalty. State tax forms to print out Failure to file, Penalties for failure to file. State tax forms to print out Perpetual care organization, Perpetual care organization. State tax forms to print out Political activity, Dues Used for Lobbying or Political Activities, Political activity. State tax forms to print out , Political activity. State tax forms to print out Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. State tax forms to print out Preferred stock, Common and preferred stock. State tax forms to print out Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. State tax forms to print out Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. State tax forms to print out Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. State tax forms to print out Prohibited reportable transactions, Prohibited tax shelter transaction. State tax forms to print out Subsequently listed transaction, Subsequently listed transaction. State tax forms to print out Tax-exempt entities, Tax-exempt entities. State tax forms to print out Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. State tax forms to print out Grant from, Grants from public charities. State tax forms to print out Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. State tax forms to print out , One-third support test. State tax forms to print out Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. State tax forms to print out Publications (see Tax help) Publicly supported organization, Publicly supported organizations. State tax forms to print out , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. State tax forms to print out Ten-percent-of-support, Ten-percent-of-support requirement. State tax forms to print out R Racial composition, How to determine racial composition. State tax forms to print out Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. State tax forms to print out Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. State tax forms to print out Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. State tax forms to print out Scholarships, Scholarships. State tax forms to print out School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. State tax forms to print out Social clubs, Organizations subject to requirements. State tax forms to print out , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. State tax forms to print out , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. State tax forms to print out Sports organization, amateur, Qualified amateur sports organization. State tax forms to print out State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. State tax forms to print out Suggestions, Comments and suggestions. State tax forms to print out Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. State tax forms to print out , Support from a governmental unit. State tax forms to print out , Support from the general public. State tax forms to print out Support test, One-third support test. State tax forms to print out Facts and circumstances, Facts and circumstances test. State tax forms to print out One-third, One-third support test. State tax forms to print out Public charity, One-third support test. State tax forms to print out Supporting organization, Supporting organization transactions occurring after July 25, 2006. State tax forms to print out T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. State tax forms to print out , Unusual grants. State tax forms to print out User fee, Power of attorney. State tax forms to print out , User fee. State tax forms to print out V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. State tax forms to print out W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. State tax forms to print out Withholding information from public, Requests for withholding of information from the public. State tax forms to print out Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. State tax forms to print out Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications