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State Tax Return Software

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State Tax Return Software

State tax return software 3. State tax return software   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. State tax return software In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. State tax return software Figure the environmental tax on Form 6627. State tax return software Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. State tax return software For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. State tax return software No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. State tax return software Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. State tax return software 18 and 21). State tax return software The oil spill liability tax rate is $. State tax return software 08 per barrel and generally applies to crude oil received at a U. State tax return software S. State tax return software refinery and to petroleum products entered into the United States for consumption, use, or warehousing. State tax return software The tax also applies to certain uses and the exportation of domestic crude oil. State tax return software Crude oil includes crude oil condensates and natural gasoline. State tax return software Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. State tax return software Crude oil. State tax return software   Tax is imposed on crude oil when it is received at a United Sates refinery. State tax return software The operator of the refinery is liable for the tax. State tax return software   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. State tax return software However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. State tax return software The user or exporter is liable for the tax. State tax return software Imported petroleum products. State tax return software   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. State tax return software The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. State tax return software S. State tax return software refinery. State tax return software   Tax is imposed only once on any imported petroleum product. State tax return software Thus, the operator of a U. State tax return software S. State tax return software refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. State tax return software ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. State tax return software Taxable event. State tax return software   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. State tax return software The manufacturer or importer is liable for the tax. State tax return software Use of ODCs. State tax return software   You use an ODC if you put it into service in a trade or business or for the production of income. State tax return software Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. State tax return software The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. State tax return software   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. State tax return software An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. State tax return software Generally, tax is imposed when the mixture is created and not on its sale or use. State tax return software However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. State tax return software You can revoke this choice only with IRS consent. State tax return software   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. State tax return software Exceptions. State tax return software   The following may be exempt from the tax on ODCs. State tax return software Metered-dose inhalers. State tax return software Recycled ODCs. State tax return software Exported ODCs. State tax return software ODCs used as feedstock. State tax return software Metered-dose inhalers. State tax return software   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. State tax return software For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax return software The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax return software 4682-2(d)(5). State tax return software The certificate may be included as part of the sales documentation. State tax return software Keep the certificate with your records. State tax return software Recycled ODCs. State tax return software   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). State tax return software There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). State tax return software   The Montreal Protocol is administered by the United Nations (U. State tax return software N. State tax return software ). State tax return software To determine if a country has signed the Montreal Protocol, contact the U. State tax return software N. State tax return software The website is untreaty. State tax return software un. State tax return software org. State tax return software Exported ODCs. State tax return software   Generally, there is no tax on ODCs sold for export if certain requirements are met. State tax return software For a sale to be nontaxable, you and the purchaser must be registered. State tax return software See Form 637, Application for Registration (for Certain Excise Tax Activities). State tax return software Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax return software Keep the certificate with your records. State tax return software The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax return software 4682-5(d)(3). State tax return software The tax benefit of this exemption is limited. State tax return software For more information, see Regulations section 52. State tax return software 4682-5. State tax return software ODCs used as feedstock. State tax return software   There is no tax on ODCs sold for use or used as a feedstock. State tax return software An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. State tax return software The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. State tax return software   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax return software The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax return software 4682-2(d)(2). State tax return software Keep the certificate with your records. State tax return software Credits or refunds. State tax return software   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). State tax return software For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). State tax return software Conditions to allowance for ODCs exported. State tax return software   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. State tax return software You must also have the evidence required by the EPA as proof that the ODCs were exported. State tax return software Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. State tax return software The Imported Products Table is listed in Regulations section 52. State tax return software 4682-3(f)(6). State tax return software The tax is based on the weight of the ODCs used in the manufacture of the product. State tax return software Use the following methods to figure the ODC weight. State tax return software The actual (exact) weight of each ODC used as a material in manufacturing the product. State tax return software If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. State tax return software However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. State tax return software Taxable event. State tax return software   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. State tax return software The importer is liable for the tax. State tax return software Use of imported products. State tax return software   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. State tax return software The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. State tax return software Entry as use. State tax return software   The importer may choose to treat the entry of a product into the United States as the use of the product. State tax return software Tax is imposed on the date of entry instead of when the product is sold or used. State tax return software The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. State tax return software Make the choice by checking the box in Part II of Form 6627. State tax return software The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. State tax return software You can revoke this choice only with IRS consent. State tax return software Sale of article incorporating imported product. State tax return software   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. State tax return software The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. State tax return software The importer has not chosen to treat entry into the United States as use of the product. State tax return software Imported products table. State tax return software   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. State tax return software   Each listing in the table identifies a product by name and includes only products that are described by that name. State tax return software Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. State tax return software In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. State tax return software A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. State tax return software   Part II of the table lists electronic items that are not included within any other list in the table. State tax return software An imported product is included in this list only if the product meets one of the following tests. State tax return software It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. State tax return software It contains components described in (1), which account for more than 15% of the cost of the product. State tax return software   These components do not include passive electrical devices, such as resistors and capacitors. State tax return software Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. State tax return software Rules for listing products. State tax return software   Products are listed in the table according to the following rules. State tax return software A product is listed in Part I of the table if it is a mixture containing ODCs. State tax return software A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. State tax return software A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. State tax return software It is not an imported taxable product. State tax return software It would otherwise be included within a list in Part II of the table. State tax return software   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. State tax return software ODC weight. State tax return software   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. State tax return software The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. State tax return software Modifying the table. State tax return software   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. State tax return software They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. State tax return software To request a modification, see Regulations section 52. State tax return software 4682-3(g) for the mailing address and information that must be included in the request. State tax return software Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. State tax return software The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. State tax return software These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. State tax return software The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. State tax return software You are liable for the floor stocks tax if you hold any of the following on January 1. State tax return software At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. State tax return software If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. State tax return software You must pay this floor stocks tax by June 30 of each year. State tax return software Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. State tax return software For the tax rates, see the Form 6627 instructions. State tax return software ODCs not subject to floor stocks tax. State tax return software   The floor stocks tax is not imposed on any of the following ODCs. State tax return software ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. State tax return software ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. State tax return software ODCs that have been reclaimed or recycled. State tax return software ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. State tax return software Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 11-Feb-2014

The State Tax Return Software

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