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Taxact 2011 Free Federal Edition Download

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Taxact 2011 Free Federal Edition Download

Taxact 2011 free federal edition download 8. Taxact 2011 free federal edition download   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Taxact 2011 free federal edition download Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Taxact 2011 free federal edition download Introduction This chapter discusses how to pay your U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax as you earn or receive income during the year. Taxact 2011 free federal edition download In general, the federal income tax is a pay as you go tax. Taxact 2011 free federal edition download There are two ways to pay as you go. Taxact 2011 free federal edition download Withholding. Taxact 2011 free federal edition download If you are an employee, your employer probably withholds income tax from your pay. Taxact 2011 free federal edition download Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Taxact 2011 free federal edition download In each case, the amount withheld is paid to the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Treasury in your name. Taxact 2011 free federal edition download Estimated tax. Taxact 2011 free federal edition download If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Taxact 2011 free federal edition download People who are in business for themselves generally will have to pay their tax this way. Taxact 2011 free federal edition download You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Taxact 2011 free federal edition download Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Taxact 2011 free federal edition download Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Taxact 2011 free federal edition download Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Taxact 2011 free federal edition download Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Taxact 2011 free federal edition download If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Taxact 2011 free federal edition download If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Taxact 2011 free federal edition download If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Taxact 2011 free federal edition download However, if the income is effectively connected with a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download trade or business, file Form W-8ECI instead. Taxact 2011 free federal edition download Withholding From Compensation The following discussion generally applies only to nonresident aliens. Taxact 2011 free federal edition download Tax is withheld from resident aliens in the same manner as U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Taxact 2011 free federal edition download Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Taxact 2011 free federal edition download Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Taxact 2011 free federal edition download These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Taxact 2011 free federal edition download Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Taxact 2011 free federal edition download This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Taxact 2011 free federal edition download Enter your social security number (SSN) on line 2. Taxact 2011 free federal edition download Do not enter an individual taxpayer identification number (ITIN). Taxact 2011 free federal edition download Check only “Single” marital status on line 3 (regardless of your actual marital status). Taxact 2011 free federal edition download Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download national. Taxact 2011 free federal edition download Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Taxact 2011 free federal edition download You can request additional withholding on line 6 at your option. Taxact 2011 free federal edition download Do not claim “Exempt” withholding status on line 7. Taxact 2011 free federal edition download A U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download national is an individual who, although not a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizen, owes his or her allegiance to the United States. Taxact 2011 free federal edition download U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download nationals instead of U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download source scholarship or fellowship grant that is not a payment for services. Taxact 2011 free federal edition download Students and business apprentices from India. Taxact 2011 free federal edition download   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Taxact 2011 free federal edition download You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download taxpayer's 2013 return. Taxact 2011 free federal edition download You may also claim an additional withholding allowance 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. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download Household employees. Taxact 2011 free federal edition download   If you work as a household employee, your employer does not have to withhold income tax. Taxact 2011 free federal edition download However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Taxact 2011 free federal edition download The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Taxact 2011 free federal edition download You or your employer may end the agreement by letting the other know in writing. Taxact 2011 free federal edition download Agricultural workers. Taxact 2011 free federal edition download   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Taxact 2011 free federal edition download However, your employer will withhold income tax only if you and your employer agree to withhold. Taxact 2011 free federal edition download In that case, you must provide your employer with a properly completed Form W-4. Taxact 2011 free federal edition download You can find more information about not having tax withheld at www. Taxact 2011 free federal edition download irs. Taxact 2011 free federal edition download gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Taxact 2011 free federal edition download Wages Exempt From Withholding Wages that are exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax under an income tax treaty are generally exempt from withholding. Taxact 2011 free federal edition download For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Taxact 2011 free federal edition download Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands may be exempt from withholding. Taxact 2011 free federal edition download The following paragraphs explain these exemptions. Taxact 2011 free federal edition download Residents of Canada or Mexico engaged in transportation-related employment. Taxact 2011 free federal edition download   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Taxact 2011 free federal edition download These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Taxact 2011 free federal edition download    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Taxact 2011 free federal edition download   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Taxact 2011 free federal edition download   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Taxact 2011 free federal edition download Residents of American Samoa and Puerto Rico. Taxact 2011 free federal edition download   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Taxact 2011 free federal edition download Residents of the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands. Taxact 2011 free federal edition download   Nonresident aliens who are bona fide residents of the U. Taxact 2011 free federal edition download S Virgin Islands are not subject to withholding of U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download tax on income earned while temporarily employed in the United States. Taxact 2011 free federal edition download This is because those persons pay their income tax to the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands. Taxact 2011 free federal edition download To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands and expect to pay tax on all income to the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands. Taxact 2011 free federal edition download Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Taxact 2011 free federal edition download You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Taxact 2011 free federal edition download You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Taxact 2011 free federal edition download Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax. Taxact 2011 free federal edition download Include them in taxable income. Taxact 2011 free federal edition download In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Taxact 2011 free federal edition download Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Taxact 2011 free federal edition download However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Taxact 2011 free federal edition download An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Taxact 2011 free federal edition download You must agree to timely file an income tax return for the current tax year. Taxact 2011 free federal edition download Central withholding agreements. Taxact 2011 free federal edition download   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Taxact 2011 free federal edition download Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Taxact 2011 free federal edition download   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Taxact 2011 free federal edition download Either you or your authorized representative can file the form. Taxact 2011 free federal edition download It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Taxact 2011 free federal edition download Exceptions will be considered on a case by case basis. Taxact 2011 free federal edition download   For more information on the CWA program, go to www. Taxact 2011 free federal edition download irs. Taxact 2011 free federal edition download gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Taxact 2011 free federal edition download Final payment exemption. Taxact 2011 free federal edition download   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Taxact 2011 free federal edition download This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Taxact 2011 free federal edition download To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Taxact 2011 free federal edition download A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Taxact 2011 free federal edition download Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Taxact 2011 free federal edition download A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Taxact 2011 free federal edition download This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Taxact 2011 free federal edition download A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Taxact 2011 free federal edition download The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Taxact 2011 free federal edition download The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Taxact 2011 free federal edition download Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Taxact 2011 free federal edition download A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Taxact 2011 free federal edition download   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Taxact 2011 free federal edition download Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Taxact 2011 free federal edition download   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Taxact 2011 free federal edition download You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Taxact 2011 free federal edition download Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Taxact 2011 free federal edition download To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download national and are not a resident of Canada, Mexico, or South Korea. Taxact 2011 free federal edition download For purposes of 30% withholding, the exemption is prorated at $10. Taxact 2011 free federal edition download 82 a day in 2014 for the period that labor or personal services are performed in the United States. Taxact 2011 free federal edition download To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Taxact 2011 free federal edition download Example. Taxact 2011 free federal edition download Eric Johannsen, who is a resident of Country X worked under a contract with a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Taxact 2011 free federal edition download He earned $6,000 for the services performed (not considered wages) in the United States. Taxact 2011 free federal edition download Eric is married and has three dependent children. Taxact 2011 free federal edition download His wife is not employed and has no income subject to U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download tax. Taxact 2011 free federal edition download The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Taxact 2011 free federal edition download 82), and withholding at 30% is applied against the balance. Taxact 2011 free federal edition download Thus, $1,475. Taxact 2011 free federal edition download 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Taxact 2011 free federal edition download U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download nationals or residents of Canada, Mexico, or South Korea. Taxact 2011 free federal edition download   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Taxact 2011 free federal edition download However, if you are a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download For the 30% (or lower treaty) rate withholding, you can take $10. Taxact 2011 free federal edition download 82 per day for each allowable exemption in 2014. Taxact 2011 free federal edition download If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Taxact 2011 free federal edition download However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Taxact 2011 free federal edition download Students and business apprentices from India. Taxact 2011 free federal edition download   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download taxpayer's 2014 return. Taxact 2011 free federal edition download You are also allowed an exemption for each dependent 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. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Taxact 2011 free federal edition download 82 per day for each allowable exemption in 2014. Taxact 2011 free federal edition download Refund of Taxes Withheld in Error Multi-level marketing. Taxact 2011 free federal edition download   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Taxact 2011 free federal edition download You must also attach to the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Taxact 2011 free federal edition download A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Taxact 2011 free federal edition download A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download taxation. Taxact 2011 free federal edition download A statement listing all the dates you entered and left the United States during the taxable year. Taxact 2011 free federal edition download If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Taxact 2011 free federal edition download A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Taxact 2011 free federal edition download A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Taxact 2011 free federal edition download Any further relevant document or record supporting your claim that the taxes were withheld in error. Taxact 2011 free federal edition download Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Taxact 2011 free federal edition download It also includes 85% of social security benefits paid to nonresident aliens. Taxact 2011 free federal edition download Refund of taxes withheld in error on social security benefits paid to resident aliens. Taxact 2011 free federal edition download   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Taxact 2011 free federal edition download For U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Taxact 2011 free federal edition download See Green Card Test in chapter 1. Taxact 2011 free federal edition download If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Taxact 2011 free federal edition download SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Taxact 2011 free federal edition download If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Taxact 2011 free federal edition download You must also attach the following to your Form 1040 or 1040A. Taxact 2011 free federal edition download A copy of Form SSA-1042S, Social Security Benefit Statement. Taxact 2011 free federal edition download A copy of the “green card. Taxact 2011 free federal edition download ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Taxact 2011 free federal edition download I am filing a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return for the tax year as a resident alien reporting all of my worldwide income. Taxact 2011 free federal edition download I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Taxact 2011 free federal edition download Other income not subject to withholding of 30% (or lower treaty) rate. Taxact 2011 free federal edition download   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Taxact 2011 free federal edition download Income (other than compensation) that is effectively connected with your U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download trade or business. Taxact 2011 free federal edition download Income from real property that you choose to treat as effectively connected with a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download trade or business. Taxact 2011 free federal edition download See Income From Real Property in chapter 4 for details about this choice. Taxact 2011 free federal edition download   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Taxact 2011 free federal edition download Tax Withheld on Partnership Income If you are a foreign partner in a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Taxact 2011 free federal edition download You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Taxact 2011 free federal edition download Generally, you must use Form 8804-C for this purpose. Taxact 2011 free federal edition download See the Instructions for Form 8804-C for more information. Taxact 2011 free federal edition download The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Taxact 2011 free federal edition download 6% for 2014). Taxact 2011 free federal edition download However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Taxact 2011 free federal edition download Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Taxact 2011 free federal edition download Claim the tax withheld as a credit on your 2014 Form 1040NR. Taxact 2011 free federal edition download The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Taxact 2011 free federal edition download A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Taxact 2011 free federal edition download In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Source Income Subject to Withholding. Taxact 2011 free federal edition download Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Taxact 2011 free federal edition download See chapter 3. Taxact 2011 free federal edition download If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Taxact 2011 free federal edition download However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Taxact 2011 free federal edition download Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Taxact 2011 free federal edition download Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Taxact 2011 free federal edition download Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Taxact 2011 free federal edition download Line A. Taxact 2011 free federal edition download   Enter the total of the following amounts on line A. Taxact 2011 free federal edition download Personal exemption. Taxact 2011 free federal edition download   Include the prorated part of your allowable personal exemption. Taxact 2011 free federal edition download Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Taxact 2011 free federal edition download 82). Taxact 2011 free federal edition download Expenses. Taxact 2011 free federal edition download   Include expenses that will be deductible on your return. Taxact 2011 free federal edition download These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Taxact 2011 free federal edition download They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Taxact 2011 free federal edition download Nontaxable grant or scholarship. Taxact 2011 free federal edition download   Include the part of your grant or scholarship that is not taxable under U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download law or under a tax treaty. Taxact 2011 free federal edition download Line B. Taxact 2011 free federal edition download   Enter -0- unless the following paragraph applies to you. Taxact 2011 free federal edition download   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Taxact 2011 free federal edition download The standard deduction amount for 2013 is $6,100. Taxact 2011 free federal edition download Lines C and D. Taxact 2011 free federal edition download   Enter -0- on both lines unless the following paragraphs apply to you. Taxact 2011 free federal edition download   If you are a resident of Canada, Mexico, South Korea, or a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Taxact 2011 free federal edition download   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download taxpayer's 2014 return. Taxact 2011 free federal edition download You can also claim an additional amount 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. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download   Enter any additional amount for your spouse on line C. Taxact 2011 free federal edition download Enter any additional amount for your dependents on line D. Taxact 2011 free federal edition download Lines E, F, and G. Taxact 2011 free federal edition download   No entries should be made on lines E, F, and G. Taxact 2011 free federal edition download Line H. Taxact 2011 free federal edition download   Add the amounts on lines A through D and enter the total on line H. Taxact 2011 free federal edition download Form W-4. Taxact 2011 free federal edition download   Complete lines 1 through 4 of Form W-4. Taxact 2011 free federal edition download Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Taxact 2011 free federal edition download   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return to be allowed the exemptions and deductions you claimed on that form. Taxact 2011 free federal edition download If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return for the previous year. Taxact 2011 free federal edition download If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return when required. Taxact 2011 free federal edition download After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Taxact 2011 free federal edition download The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Taxact 2011 free federal edition download You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Taxact 2011 free federal edition download Use this form to prepare your annual U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax return. Taxact 2011 free federal edition download Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Taxact 2011 free federal edition download Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Taxact 2011 free federal edition download File Form W-8BEN for income that is not personal services income. Taxact 2011 free federal edition download File Form 8233 for personal services income as discussed next. Taxact 2011 free federal edition download Employees and independent contractors. Taxact 2011 free federal edition download   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Taxact 2011 free federal edition download   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Taxact 2011 free federal edition download This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Taxact 2011 free federal edition download In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Taxact 2011 free federal edition download Students, teachers, and researchers. Taxact 2011 free federal edition download   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Taxact 2011 free federal edition download For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Taxact 2011 free federal edition download   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Taxact 2011 free federal edition download Special events and promotions. Taxact 2011 free federal edition download   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Taxact 2011 free federal edition download Form 13930 is used to request a reduction in withholding. Taxact 2011 free federal edition download Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Taxact 2011 free federal edition download One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Taxact 2011 free federal edition download You will be required to pay U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Taxact 2011 free federal edition download For more details on treaty provisions that apply to compensation, see Publication 901. Taxact 2011 free federal edition download Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Taxact 2011 free federal edition download A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interest by the shareholder is subject to withholding at 35%. Taxact 2011 free federal edition download Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Taxact 2011 free federal edition download These rules are covered in Publication 515. Taxact 2011 free federal edition download For information on the tax treatment of dispositions of U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interests, see Real Property Gain or Loss in chapter 4. Taxact 2011 free federal edition download If you are a partner in a domestic partnership, and the partnership disposes of a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Taxact 2011 free federal edition download Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Source Income Subject to Withholding (in the case of a publicly traded partnership). Taxact 2011 free federal edition download Withholding is not required in the following situations. Taxact 2011 free federal edition download The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Taxact 2011 free federal edition download The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Taxact 2011 free federal edition download However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Taxact 2011 free federal edition download The property disposed of is an interest in a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interest. Taxact 2011 free federal edition download You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download taxpayer identification number, and home address. Taxact 2011 free federal edition download You can give the certification to a qualified substitute. Taxact 2011 free federal edition download The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Taxact 2011 free federal edition download For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Taxact 2011 free federal edition download The buyer receives a withholding certificate from the Internal Revenue Service. Taxact 2011 free federal edition download You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download tax treaty. Taxact 2011 free federal edition download The buyer must file a copy of the notice with the Ogden Service Center, P. Taxact 2011 free federal edition download O. Taxact 2011 free federal edition download Box 409101, Ogden, UT 84409. Taxact 2011 free federal edition download You must verify the notice as true and sign it under penalties of perjury. Taxact 2011 free federal edition download The notice must contain the following information. Taxact 2011 free federal edition download A statement that the notice is a notice of nonrecognition under regulation section 1. Taxact 2011 free federal edition download 1445-2(d)(2). Taxact 2011 free federal edition download Your name, taxpayer identification number, and home address. Taxact 2011 free federal edition download A statement that you are not required to recognize any gain or loss on the transfer. Taxact 2011 free federal edition download A brief description of the transfer. Taxact 2011 free federal edition download A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Taxact 2011 free federal edition download You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Taxact 2011 free federal edition download Instead, a withholding certificate (described next) must be obtained. Taxact 2011 free federal edition download The amount you realize on the transfer of a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interest is zero. Taxact 2011 free federal edition download The property is acquired by the United States, a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download state or possession, a political subdivision, or the District of Columbia. Taxact 2011 free federal edition download The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Taxact 2011 free federal edition download For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Taxact 2011 free federal edition download See Wash sale under Real Property Gain or Loss in chapter 4. Taxact 2011 free federal edition download The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Taxact 2011 free federal edition download This also applies to the qualified substitute's statement under (4). Taxact 2011 free federal edition download Withholding certificates. Taxact 2011 free federal edition download   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Taxact 2011 free federal edition download Either you or the buyer can request a withholding certificate. Taxact 2011 free federal edition download   A withholding certificate can be issued due to any of the following. Taxact 2011 free federal edition download The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Taxact 2011 free federal edition download All of your realized gain is exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download tax. Taxact 2011 free federal edition download You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Taxact 2011 free federal edition download   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Taxact 2011 free federal edition download Credit for tax withheld. Taxact 2011 free federal edition download   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Withholding Tax Return for Dispositions by Foreign Persons of U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Real Property Interests. Taxact 2011 free federal edition download This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Real Property Interests. Taxact 2011 free federal edition download Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Taxact 2011 free federal edition download You must file Copy B with your tax return to take credit for the tax withheld. Taxact 2011 free federal edition download   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Taxact 2011 free federal edition download The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Taxact 2011 free federal edition download When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Taxact 2011 free federal edition download Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Taxact 2011 free federal edition download Your payments of these taxes contribute to your coverage under the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security system. Taxact 2011 free federal edition download Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Taxact 2011 free federal edition download In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Taxact 2011 free federal edition download All taxable wages are subject to Medicare tax. Taxact 2011 free federal edition download Your employer deducts these taxes from each wage payment. Taxact 2011 free federal edition download Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Taxact 2011 free federal edition download You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Taxact 2011 free federal edition download 40. Taxact 2011 free federal edition download Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Taxact 2011 free federal edition download If any one employer deducted more than $7,049. Taxact 2011 free federal edition download 40, you cannot claim a credit for that amount. Taxact 2011 free federal edition download Ask your employer to refund the excess. Taxact 2011 free federal edition download If your employer does not refund the excess, you can file a claim for refund using Form 843. Taxact 2011 free federal edition download In general, U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Taxact 2011 free federal edition download In limited situations, these taxes apply to wages for services performed outside the United States. Taxact 2011 free federal edition download Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Taxact 2011 free federal edition download You cannot make voluntary payments if no taxes are due. Taxact 2011 free federal edition download Additional Medicare Tax. Taxact 2011 free federal edition download   Beginning in 2013, in addition to the Medicare tax, a 0. Taxact 2011 free federal edition download 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Taxact 2011 free federal edition download   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Taxact 2011 free federal edition download Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Taxact 2011 free federal edition download   Your employer is responsible for withholding the 0. Taxact 2011 free federal edition download 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Taxact 2011 free federal edition download If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Taxact 2011 free federal edition download   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Taxact 2011 free federal edition download    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Taxact 2011 free federal edition download For more information on Additional Medicare Tax, go to IRS. Taxact 2011 free federal edition download gov and enter “Additional Medicare Tax” in the search box. Taxact 2011 free federal edition download   Self-employed individuals may also be required to pay Additional Medicare Tax. Taxact 2011 free federal edition download See Self-Employment Tax , later. Taxact 2011 free federal edition download Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Taxact 2011 free federal edition download This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Taxact 2011 free federal edition download These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Taxact 2011 free federal edition download Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Taxact 2011 free federal edition download Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Taxact 2011 free federal edition download Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Taxact 2011 free federal edition download In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Taxact 2011 free federal edition download Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Taxact 2011 free federal edition download Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Taxact 2011 free federal edition download The U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download resident. Taxact 2011 free federal edition download On-campus work means work performed on the school's premises. Taxact 2011 free federal edition download On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Taxact 2011 free federal edition download On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Taxact 2011 free federal edition download Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Taxact 2011 free federal edition download If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Taxact 2011 free federal edition download Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Taxact 2011 free federal edition download Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Taxact 2011 free federal edition download If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Taxact 2011 free federal edition download Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Taxact 2011 free federal edition download The employer must be the petitioner through whom the alien obtained the “Q” visa. Taxact 2011 free federal edition download Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Taxact 2011 free federal edition download Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Taxact 2011 free federal edition download If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Taxact 2011 free federal edition download Attach the following items to Form 843. Taxact 2011 free federal edition download A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Taxact 2011 free federal edition download A copy of your visa. Taxact 2011 free federal edition download Form I-94 (or other documentation showing your dates of arrival or departure). Taxact 2011 free federal edition download If you have an F-1 visa, documentation showing permission to work in the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download If you have a J-1 visa, documentation showing permission to work in the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Taxact 2011 free federal edition download If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Taxact 2011 free federal edition download If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Taxact 2011 free federal edition download File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Taxact 2011 free federal edition download Do not use Form 843 to request a refund of Additional Medicare Tax. Taxact 2011 free federal edition download If Additional Medicare Tax was withheld from your pay in error, 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 with Form 1040 or 1040NR. Taxact 2011 free federal edition download If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Taxact 2011 free federal edition download See the Instructions for Form 1040X. Taxact 2011 free federal edition download Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Taxact 2011 free federal edition download You can find more information about not having tax withheld at www. Taxact 2011 free federal edition download irs. Taxact 2011 free federal edition download gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Taxact 2011 free federal edition download Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Taxact 2011 free federal edition download Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security system. Taxact 2011 free federal edition download Residents of the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download residents for this purpose and are subject to the self-employment tax. Taxact 2011 free federal edition download Resident aliens must pay self-employment tax under the same rules that apply to U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens. Taxact 2011 free federal edition download However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Taxact 2011 free federal edition download Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Taxact 2011 free federal edition download Example. Taxact 2011 free federal edition download Bill Jones is an author engaged in the business of writing books. Taxact 2011 free federal edition download Bill had several books published in a foreign country while he was a citizen and resident of that country. Taxact 2011 free federal edition download During 2013, Bill entered the United States as a resident alien. Taxact 2011 free federal edition download After becoming a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download resident, he continued to receive royalties from his foreign publisher. Taxact 2011 free federal edition download Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Taxact 2011 free federal edition download Bill's 2013 self-employment income includes the royalties received after he became a U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download resident even though the books were published while he was a nonresident alien. Taxact 2011 free federal edition download This royalty income is subject to self-employment tax. Taxact 2011 free federal edition download Reporting self-employment tax. Taxact 2011 free federal edition download   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Taxact 2011 free federal edition download Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Taxact 2011 free federal edition download Attach Schedule SE to Form 1040 or Form 1040NR. Taxact 2011 free federal edition download Additional Medicare Tax. Taxact 2011 free federal edition download   Self-employed individuals must pay a 0. Taxact 2011 free federal edition download 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Taxact 2011 free federal edition download   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Taxact 2011 free federal edition download A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Taxact 2011 free federal edition download   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Taxact 2011 free federal edition download For more information on Additional Medicare Tax, go to IRS. Taxact 2011 free federal edition download gov and enter “Additional Medicare Tax” in the search box. Taxact 2011 free federal edition download Deduction for employer-equivalent portion of self-employment tax. Taxact 2011 free federal edition download   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Taxact 2011 free federal edition download This deduction is figured on Schedule SE (Form 1040). Taxact 2011 free federal edition download Note. Taxact 2011 free federal edition download No portion of the Additional Medicare Tax is deductible for self-employment tax. Taxact 2011 free federal edition download More information. Taxact 2011 free federal edition download   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Taxact 2011 free federal edition download International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Taxact 2011 free federal edition download These agreements are commonly referred to as totalization agreements. Taxact 2011 free federal edition download Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Taxact 2011 free federal edition download The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Taxact 2011 free federal edition download Agreements are in effect with the following countries. Taxact 2011 free federal edition download Australia. Taxact 2011 free federal edition download Austria. Taxact 2011 free federal edition download Belgium. Taxact 2011 free federal edition download Canada. Taxact 2011 free federal edition download Chile. Taxact 2011 free federal edition download Czech Republic. Taxact 2011 free federal edition download Denmark. Taxact 2011 free federal edition download Finland. Taxact 2011 free federal edition download France. 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Taxact 2011 free federal edition download   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Taxact 2011 free federal edition download However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Taxact 2011 free federal edition download You can get more information on any agreement by contacting the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Social Security Administration at the address given later. Taxact 2011 free federal edition download If you have access to the Internet, you can get more information at www. Taxact 2011 free federal edition download socialsecurity. Taxact 2011 free federal edition download gov/international. Taxact 2011 free federal edition download   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Taxact 2011 free federal edition download This will usually be the same agency to which you or your employer pays your foreign social security taxes. Taxact 2011 free federal edition download The foreign agency will be able to tell you what information is needed for them to issue the certificate. Taxact 2011 free federal edition download Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security taxes. Taxact 2011 free federal edition download Only wages paid on or after the effective date of the agreement can be exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security taxes. Taxact 2011 free federal edition download    Some of the countries with which the United States has agreements will not issue certificates of coverage. Taxact 2011 free federal edition download In this case, either you or your employer should request a statement that your wages are not covered by the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security system. Taxact 2011 free federal edition download Request the statement from the following address. Taxact 2011 free federal edition download U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Social Security Administration Office of International Programs P. Taxact 2011 free federal edition download O. Taxact 2011 free federal edition download Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Taxact 2011 free federal edition download   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Taxact 2011 free federal edition download However, under some agreements, you may be exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download self-employment tax if you temporarily transfer your business activity to or from the United States. Taxact 2011 free federal edition download   If you believe that your self-employment income is subject only to U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Social Security Administration at the address given earlier. Taxact 2011 free federal edition download This certificate will establish your exemption from foreign social security taxes. Taxact 2011 free federal edition download   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Taxact 2011 free federal edition download If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download social security system. Taxact 2011 free federal edition download Request it from the U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Social Security Administration at the address given earlier. Taxact 2011 free federal edition download Attach a photocopy of either statement to Form 1040 each year you are exempt. Taxact 2011 free federal edition download Also print “Exempt, see attached statement” on the line for self-employment tax. Taxact 2011 free federal edition download Estimated Tax Form 1040-ES (NR) You may have income from which no U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download income tax is withheld. Taxact 2011 free federal edition download Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Taxact 2011 free federal edition download If so, you may have to pay estimated tax. Taxact 2011 free federal edition download Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Taxact 2011 free federal edition download If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Taxact 2011 free federal edition download Item (2) does not apply if you did not file a 2013 return. Taxact 2011 free federal edition download A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Taxact 2011 free federal edition download If you pay by check, make it payable to the "United States Treasury. Taxact 2011 free federal edition download " How to estimate your tax for 2014. Taxact 2011 free federal edition download   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Taxact 2011 free federal edition download If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Taxact 2011 free federal edition download Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Taxact 2011 free federal edition download Note. Taxact 2011 free federal edition download If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Taxact 2011 free federal edition download When to pay estimated tax. Taxact 2011 free federal edition download   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Taxact 2011 free federal edition download If you have wages subject to the same withholding rules that apply to U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Taxact 2011 free federal edition download If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Taxact 2011 free federal edition download   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Taxact 2011 free federal edition download 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Taxact 2011 free federal edition download 15, 2014 4th installment Jan. Taxact 2011 free federal edition download 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Taxact 2011 free federal edition download    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Taxact 2011 free federal edition download Fiscal year. Taxact 2011 free federal edition download   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Taxact 2011 free federal edition download If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Taxact 2011 free federal edition download Changes in income, deductions, or exemptions. Taxact 2011 free federal edition download   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Taxact 2011 free federal edition download This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Taxact 2011 free federal edition download If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Taxact 2011 free federal edition download Amended estimated tax. Taxact 2011 free federal edition download   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Taxact 2011 free federal edition download To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Taxact 2011 free federal edition download Penalty for failure to pay estimated income tax. Taxact 2011 free federal edition download   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Taxact 2011 free federal edition download These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Taxact 2011 free federal edition download Prev  Up  Next   Home   More Online Publications
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The Taxact 2011 Free Federal Edition Download

Taxact 2011 free federal edition download Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Taxact 2011 free federal edition download Tax questions. Taxact 2011 free federal edition download Useful Items - You may want to see: What's New Medical and dental expenses. Taxact 2011 free federal edition download  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Taxact 2011 free federal edition download 5% if either you or your spouse was born before January 2, 1949). Taxact 2011 free federal edition download Standard mileage rate. Taxact 2011 free federal edition download  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Taxact 2011 free federal edition download See Transportation under What Medical Expenses Are Includible. Taxact 2011 free federal edition download Federal tax benefits for same-sex married couples. Taxact 2011 free federal edition download  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Taxact 2011 free federal edition download For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Taxact 2011 free federal edition download Reminders Future developments. Taxact 2011 free federal edition download   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. Taxact 2011 free federal edition download irs. Taxact 2011 free federal edition download gov/pub502. Taxact 2011 free federal edition download Photographs of missing children. Taxact 2011 free federal edition download  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxact 2011 free federal edition download Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact 2011 free federal edition download You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxact 2011 free federal edition download Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). Taxact 2011 free federal edition download It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. Taxact 2011 free federal edition download It explains how to treat reimbursements and how to figure the deduction. Taxact 2011 free federal edition download It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. Taxact 2011 free federal edition download Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. Taxact 2011 free federal edition download You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). Taxact 2011 free federal edition download But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Taxact 2011 free federal edition download 5% of your AGI. Taxact 2011 free federal edition download If your medical and dental expenses are not more than 10% of your AGI (7. Taxact 2011 free federal edition download 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. Taxact 2011 free federal edition download This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. Taxact 2011 free federal edition download Pub. Taxact 2011 free federal edition download 502 covers many common medical expenses but not every possible medical expense. Taxact 2011 free federal edition download If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . Taxact 2011 free federal edition download See How To Get Tax Help near the end of this publication for information about getting publications and forms. Taxact 2011 free federal edition download Comments and suggestions. Taxact 2011 free federal edition download   We welcome your comments about this publication and your suggestions for future editions. Taxact 2011 free federal edition download   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxact 2011 free federal edition download NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact 2011 free federal edition download Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact 2011 free federal edition download   You can send your comments from www. Taxact 2011 free federal edition download irs. Taxact 2011 free federal edition download gov/formspubs. Taxact 2011 free federal edition download Click on “More Information” and then on “Comment on Tax Forms and Publications. Taxact 2011 free federal edition download ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxact 2011 free federal edition download Ordering forms and publications. Taxact 2011 free federal edition download   Visit www. Taxact 2011 free federal edition download irs. Taxact 2011 free federal edition download gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxact 2011 free federal edition download Internal Revenue Service 1201 N. Taxact 2011 free federal edition download Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxact 2011 free federal edition download   If you have a tax question, check the information available on IRS. Taxact 2011 free federal edition download gov or call 1-800-829-1040. Taxact 2011 free federal edition download We cannot answer tax questions sent to either of the above addresses. Taxact 2011 free federal edition download Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. Taxact 2011 free federal edition download S. Taxact 2011 free federal edition download Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications