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What Do I Need To File My 2012 Tax Return

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What Do I Need To File My 2012 Tax Return

What do i need to file my 2012 tax return Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. What do i need to file my 2012 tax return Preguntas sobre los impuestos. What do i need to file my 2012 tax return Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). What do i need to file my 2012 tax return  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. What do i need to file my 2012 tax return Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. What do i need to file my 2012 tax return La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. What do i need to file my 2012 tax return No necesita completar el Anexo A. What do i need to file my 2012 tax return Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. What do i need to file my 2012 tax return Recordatorios Acontecimientos futuros. What do i need to file my 2012 tax return  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. What do i need to file my 2012 tax return irs. What do i need to file my 2012 tax return gov/Spanish/About-Publication-547(SP). What do i need to file my 2012 tax return Fotografías de niños desaparecidos. What do i need to file my 2012 tax return  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). What do i need to file my 2012 tax return En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. What do i need to file my 2012 tax return Estas fotografías aparecen en páginas que de otra manera estarían en blanco. What do i need to file my 2012 tax return Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). What do i need to file my 2012 tax return Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. What do i need to file my 2012 tax return Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. What do i need to file my 2012 tax return Un robo ocurre cuando alguien hurta sus bienes. What do i need to file my 2012 tax return La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). What do i need to file my 2012 tax return Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. What do i need to file my 2012 tax return Cómo calcular el monto de su pérdida o ganancia. What do i need to file my 2012 tax return Cómo se tratan tributariamente seguros y otros reembolsos que reciba. What do i need to file my 2012 tax return Límites de la deducción. What do i need to file my 2012 tax return Cómo y cuándo declarar un caso de hecho fortuito o robo. What do i need to file my 2012 tax return Reglas especiales para pérdidas en zonas de desastre. What do i need to file my 2012 tax return Formularios que tiene que presentar. What do i need to file my 2012 tax return   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). What do i need to file my 2012 tax return Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). What do i need to file my 2012 tax return Formulario 1040NR, Anexo A (para extranjeros no residentes). What do i need to file my 2012 tax return Anexo D. What do i need to file my 2012 tax return Formulario 4797. What do i need to file my 2012 tax return Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . What do i need to file my 2012 tax return Expropiaciones forzosas. What do i need to file my 2012 tax return   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. What do i need to file my 2012 tax return Registros para el cálculo de pérdidas por hecho fortuito y robo. What do i need to file my 2012 tax return   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. What do i need to file my 2012 tax return En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. What do i need to file my 2012 tax return   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. What do i need to file my 2012 tax return Comentarios y sugerencias. What do i need to file my 2012 tax return   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. What do i need to file my 2012 tax return   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. What do i need to file my 2012 tax return NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. What do i need to file my 2012 tax return Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. What do i need to file my 2012 tax return   Puede enviarnos comentarios a través de www. What do i need to file my 2012 tax return irs. What do i need to file my 2012 tax return gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. What do i need to file my 2012 tax return   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. What do i need to file my 2012 tax return Cómo pedir formularios y publicaciones. What do i need to file my 2012 tax return   Visite el sitio web del IRS www. What do i need to file my 2012 tax return irs. What do i need to file my 2012 tax return gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. What do i need to file my 2012 tax return Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. What do i need to file my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. What do i need to file my 2012 tax return   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. What do i need to file my 2012 tax return gov/espanol o llame al número 1-800-829-1040. What do i need to file my 2012 tax return No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. What do i need to file my 2012 tax return Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 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The What Do I Need To File My 2012 Tax Return

What do i need to file my 2012 tax return 2. What do i need to file my 2012 tax return   Source of Income Table of Contents Introduction Topics - This chapter discusses: Resident Aliens Nonresident AliensInterest Income Dividends Guarantee of Indebtedness Personal Services Transportation Income Scholarships, Grants, Prizes, and Awards Pensions and Annuities Rents or Royalties Real Property Personal Property Community Income Introduction After you have determined your alien status, you must determine the source of your income. What do i need to file my 2012 tax return This chapter will help you determine the source of different types of income you may receive during the tax year. What do i need to file my 2012 tax return This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws. What do i need to file my 2012 tax return Topics - This chapter discusses: Income source rules, and Community income. What do i need to file my 2012 tax return Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return citizen. What do i need to file my 2012 tax return If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return tax return. What do i need to file my 2012 tax return You must report these amounts from sources within and outside the United States. What do i need to file my 2012 tax return Nonresident Aliens A nonresident alien usually is subject to U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return income tax only on U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return Under limited circumstances, certain foreign source income is subject to U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return tax. What do i need to file my 2012 tax return See Foreign Income in chapter 4. What do i need to file my 2012 tax return The general rules for determining U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income that apply to most nonresident aliens are shown in Table 2-1. What do i need to file my 2012 tax return The following discussions cover the general rules as well as the exceptions to these rules. What do i need to file my 2012 tax return Not all items of U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income are taxable. What do i need to file my 2012 tax return See chapter 3. What do i need to file my 2012 tax return Interest Income Generally, U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source interest income includes the following items. What do i need to file my 2012 tax return Interest on bonds, notes, or other interest-bearing obligations of U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return residents or domestic corporations. What do i need to file my 2012 tax return Interest paid by a domestic or foreign partnership or foreign corporation engaged in a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return trade or business at any time during the tax year. What do i need to file my 2012 tax return Original issue discount. What do i need to file my 2012 tax return Interest from a state, the District of Columbia, or the U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return Government. What do i need to file my 2012 tax return The place or manner of payment is immaterial in determining the source of the income. What do i need to file my 2012 tax return A substitute interest payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as the interest on the transferred security. What do i need to file my 2012 tax return Exceptions. What do i need to file my 2012 tax return   U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source interest income does not include the following items. What do i need to file my 2012 tax return Interest paid by a resident alien or a domestic corporation on obligations issued before August 10, 2010, if for the 3-year period ending with the close of the payer's tax year preceding the interest payment, at least 80% of the payer's total gross income: Is from sources outside the United States, and Is attributable to the active conduct of a trade or business by the individual or corporation in a foreign country or a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return possession. What do i need to file my 2012 tax return However, the interest will be considered U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source interest income if either of the following apply. What do i need to file my 2012 tax return The recipient of the interest is related to the resident alien or domestic corporation. What do i need to file my 2012 tax return See section 954(d)(3) for the definition of related person. What do i need to file my 2012 tax return The terms of the obligation are significantly modified after August 9, 2010. What do i need to file my 2012 tax return Any extension of the term of the obligation is considered a significant modification. What do i need to file my 2012 tax return Interest paid by a foreign branch of a domestic corporation or a domestic partnership on deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law if the interest paid or credited can be deducted by the association. What do i need to file my 2012 tax return Interest on deposits with a foreign branch of a domestic corporation or domestic partnership, but only if the branch is in the commercial banking business. What do i need to file my 2012 tax return Dividends In most cases, dividend income received from domestic corporations is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return Dividend income from foreign corporations is usually foreign source income. What do i need to file my 2012 tax return Exceptions to both of these rules are discussed below. What do i need to file my 2012 tax return A substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as a distribution on the transferred security. What do i need to file my 2012 tax return Dividend equivalent payments. What do i need to file my 2012 tax return   U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source dividends also include all dividend equivalent payments. What do i need to file my 2012 tax return Dividend equivalent payments include substitute dividends, payments made pursuant to a specified notional principal contract, and all similar payments that, directly or indirectly, are contingent on or determined by reference to, the payment of a dividend from U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return sources. What do i need to file my 2012 tax return    The Internal Revenue Service has issued final regulations that would affect the treatment of dividend equivalent payments and specified notional principal contracts. What do i need to file my 2012 tax return You can view this regulation at www. What do i need to file my 2012 tax return irs. What do i need to file my 2012 tax return gov/irb/2013-52_IRB/ar08. What do i need to file my 2012 tax return html. What do i need to file my 2012 tax return First exception. What do i need to file my 2012 tax return   Dividends received from a domestic corporation are not U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income if the corporation elects to take the American Samoa economic development credit. What do i need to file my 2012 tax return Second exception. What do i need to file my 2012 tax return   Part of the dividends received from a foreign corporation is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or business in the United States. What do i need to file my 2012 tax return If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. What do i need to file my 2012 tax return Determine the part that is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income by multiplying the dividend by the following fraction. What do i need to file my 2012 tax return   Foreign corporation's gross income connected with a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return trade or business for the 3-year period     Foreign corporation's gross income from all sources for that period   Guarantee of Indebtedness Certain amounts received directly or indirectly, for the provision of a guarantee of indebtedness issued after September 27, 2010, are U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return They must be paid by a noncorporate resident or U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return corporation or by any foreign person if the amounts are effectively connected with the conduct of a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return trade or business. What do i need to file my 2012 tax return For more information, see Internal Revenue Code sections 861(a)(9) and 862(a)(9). What do i need to file my 2012 tax return Personal Services All wages and any other compensation for services performed in the United States are considered to be from sources in the United States. What do i need to file my 2012 tax return The only exceptions to this rule are discussed in chapter 3 under Employees of foreign persons, organizations, or offices, and under Crew members. What do i need to file my 2012 tax return If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation. What do i need to file my 2012 tax return Compensation (other than certain fringe benefits) is sourced on a time basis. What do i need to file my 2012 tax return Certain fringe benefits (such as housing and education) are sourced on a geographical basis. What do i need to file my 2012 tax return Or, you may be permitted to use an alternative basis to determine the source of compensation. What do i need to file my 2012 tax return See Alternative Basis , later. What do i need to file my 2012 tax return Multi-level marketing. What do i need to file my 2012 tax return   Certain companies sell products through a multi-level marketing arrangement, such that an upper-tier distributor, who has sponsored a lower-tier distributor, is entitled to a payment from the company based on certain activities of that lower-tier distributor. What do i need to file my 2012 tax return Generally, depending on the facts, payments from such multi-level marketing companies to independent (non-employee) distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have sponsored (lower-tier distributors) constitute income for the performance of personal services in recruiting, training, and supporting the lower-tier distributors. What do i need to file my 2012 tax return The source of such income is generally based on where the services of the upper-tier distributor are performed, and may, depending on the facts, be considered multi-year compensation, with the source of income determined over the period to which such compensation is attributable. What do i need to file my 2012 tax return Self-employed individuals. What do i need to file my 2012 tax return   If you are self-employed, you determine the source of compensation for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. What do i need to file my 2012 tax return In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. What do i need to file my 2012 tax return Time Basis Use a time basis to figure your U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source compensation (other than the fringe benefits discussed later). What do i need to file my 2012 tax return Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed services in the United States during the year     Total number of days you performed services during the year   You can use a unit of time less than a day in the above fraction, if appropriate. What do i need to file my 2012 tax return The time period for which the compensation is made does not have to be a year. What do i need to file my 2012 tax return Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. What do i need to file my 2012 tax return Example 1. What do i need to file my 2012 tax return Christina Brooks, a resident of the Netherlands, worked 240 days for a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return company during the tax year. What do i need to file my 2012 tax return She received $80,000 in compensation. What do i need to file my 2012 tax return None of it was for fringe benefits. What do i need to file my 2012 tax return Christina performed services in the United States for 60 days and performed services in the Netherlands for 180 days. What do i need to file my 2012 tax return Using the time basis for determining the source of compensation, $20,000 ($80,000 × 60/240) is her U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return Example 2. What do i need to file my 2012 tax return Rob Waters, a resident of South Africa, is employed by a corporation. What do i need to file my 2012 tax return His annual salary is $100,000. What do i need to file my 2012 tax return None of it is for fringe benefits. What do i need to file my 2012 tax return During the first quarter of the year he worked entirely within the United States. What do i need to file my 2012 tax return On April 1, Rob was transferred to Singapore for the remainder of the year. What do i need to file my 2012 tax return Rob is able to establish that the first quarter of the year and the last 3 quarters of the year are two separate, distinct, and continuous periods of time. What do i need to file my 2012 tax return Accordingly, $25,000 of Rob's annual salary is attributable to the first quarter of the year (. What do i need to file my 2012 tax return 25 × $100,000). What do i need to file my 2012 tax return All of it is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income because he worked entirely within the United States during that quarter. What do i need to file my 2012 tax return The remaining $75,000 is attributable to the last three quarters of the year. What do i need to file my 2012 tax return During those quarters, he worked 150 days in Singapore and 30 days in the United States. What do i need to file my 2012 tax return His periodic performance of services in the United States did not result in distinct, separate, and continuous periods of time. What do i need to file my 2012 tax return Of this $75,000, $12,500 ($75,000 × 30/180) is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return Multi-year compensation. What do i need to file my 2012 tax return   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. What do i need to file my 2012 tax return Multi-year compensation is compensation that is included in your income in one tax year but that is attributable to a period that includes two or more tax years. What do i need to file my 2012 tax return   You determine the period to which the compensation is attributable based on the facts and circumstances of your case. What do i need to file my 2012 tax return For example, an amount of compensation that specifically relates to a period of time that includes several calendar years is attributable to the entire multi-year period. What do i need to file my 2012 tax return   The amount of compensation treated as from U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return sources is figured by multiplying the total multi-year compensation by a fraction. What do i need to file my 2012 tax return The numerator of the fraction is the number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in the United States in connection with the project. What do i need to file my 2012 tax return The denominator of the fraction is the total number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in connection with the project. What do i need to file my 2012 tax return Geographical Basis Compensation you receive as an employee in the form of the following fringe benefits is sourced on a geographical basis. What do i need to file my 2012 tax return Housing. What do i need to file my 2012 tax return Education. What do i need to file my 2012 tax return Local transportation. What do i need to file my 2012 tax return Tax reimbursement. What do i need to file my 2012 tax return Hazardous or hardship duty pay as defined in Regulations section 1. What do i need to file my 2012 tax return 861-4(b)(2)(ii)(D)(5). What do i need to file my 2012 tax return Moving expense reimbursement. What do i need to file my 2012 tax return The amount of fringe benefits must be reasonable and you must substantiate them by adequate records or by sufficient evidence. What do i need to file my 2012 tax return Principal place of work. What do i need to file my 2012 tax return   The above fringe benefits, except for tax reimbursement and hazardous or hardship duty pay, are sourced based on your principal place of work. What do i need to file my 2012 tax return Your principal place of work is usually the place where you spend most of your working time. What do i need to file my 2012 tax return This could be your office, plant, store, shop, or other location. What do i need to file my 2012 tax return If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. What do i need to file my 2012 tax return   If you have more than one job at any time, your main job location depends on the facts in each case. What do i need to file my 2012 tax return The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. What do i need to file my 2012 tax return Housing. What do i need to file my 2012 tax return   The source of a housing fringe benefit is determined based on the location of your principal place of work. What do i need to file my 2012 tax return A housing fringe benefit includes payments to you or on your behalf (and your family's if your family resides with you) only for the following. What do i need to file my 2012 tax return Rent. What do i need to file my 2012 tax return Utilities (except telephone charges). What do i need to file my 2012 tax return Real and personal property insurance. What do i need to file my 2012 tax return Occupancy taxes not deductible under section 164 or 216(a). What do i need to file my 2012 tax return Nonrefundable fees for securing a leasehold. What do i need to file my 2012 tax return Rental of furniture and accessories. What do i need to file my 2012 tax return Household repairs. What do i need to file my 2012 tax return Residential parking. What do i need to file my 2012 tax return Fair rental value of housing provided in kind by your employer. What do i need to file my 2012 tax return   A housing fringe benefit does not include: Deductible interest and taxes (including deductible interest and taxes of a tenant-stockholder in a cooperative housing corporation), The cost of buying property, including principal payments on a mortgage, The cost of domestic labor (maids, gardeners, etc. What do i need to file my 2012 tax return ), Pay television subscriptions, Improvements and other expenses that increase the value or appreciably prolong the life of property, Purchased furniture or accessories, Depreciation or amortization of property or improvements, The value of meals or lodging that you exclude from gross income, or The value of meals or lodging that you deduct as moving expenses. What do i need to file my 2012 tax return Education. What do i need to file my 2012 tax return   The source of an education fringe benefit for the education expenses of your dependents is determined based on the location of your principal place of work. What do i need to file my 2012 tax return An education fringe benefit includes payments only for the following expenses for education at an elementary or secondary school. What do i need to file my 2012 tax return Tuition, fees, academic tutoring, special needs services for a special needs student, books, supplies, and other equipment. What do i need to file my 2012 tax return Room and board and uniforms that are required or provided by the school in connection with enrollment or attendance. What do i need to file my 2012 tax return Local transportation. What do i need to file my 2012 tax return   The source of a local transportation fringe benefit is determined based on the location of your principal place of work. What do i need to file my 2012 tax return Your local transportation fringe benefit is the amount that you receive as compensation for local transportation for you or your spouse or dependents at the location of your principal place of work. What do i need to file my 2012 tax return The amount treated as a local transportation fringe benefit is limited to actual expenses incurred for local transportation and the fair rental value of any employer-provided vehicle used predominantly by you, your spouse, or your dependents for local transportation. What do i need to file my 2012 tax return Actual expenses do not include the cost (including interest) of any vehicle purchased by you or on your behalf. What do i need to file my 2012 tax return Tax reimbursement. What do i need to file my 2012 tax return   The source of a tax reimbursement fringe benefit is determined based on the location of the jurisdiction that imposed the tax for which you are reimbursed. What do i need to file my 2012 tax return Moving expense reimbursement. What do i need to file my 2012 tax return   The source of a moving expense reimbursement is generally based on the location of your new principal place of work. What do i need to file my 2012 tax return However, the source is determined based on the location of your former principal place of work if you provide sufficient evidence that such determination of source is more appropriate under the facts and circumstances of your case. What do i need to file my 2012 tax return Sufficient evidence generally requires an agreement between you and your employer, or a written statement of company policy, which is reduced to writing before the move and which is entered into or established to induce you or other employees to move to another country. What do i need to file my 2012 tax return The written statement or agreement must state that your employer will reimburse you for moving expenses that you incur to return to your former principal place of work regardless of whether you continue to work for your employer after returning to that location. What do i need to file my 2012 tax return It may contain certain conditions upon which the right to reimbursement is determined as long as those conditions set forth standards that are definitely ascertainable and can only be fulfilled prior to, or through completion of, your return move to your former principal place of work. What do i need to file my 2012 tax return Alternative Basis If you are an employee, you can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your compensation than the time or geographical basis. What do i need to file my 2012 tax return If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your compensation. What do i need to file my 2012 tax return Also, if your total compensation from all sources is $250,000 or more, check “Yes” to both questions on line K on page 5 of Form 1040NR, and attach a written statement to your tax return that sets forth all of the following. What do i need to file my 2012 tax return Your name and social security number (written across the top of the statement). What do i need to file my 2012 tax return The specific compensation income, or the specific fringe benefit, for which you are using the alternative basis. What do i need to file my 2012 tax return For each item in (2), the alternative basis of allocation of source used. What do i need to file my 2012 tax return For each item in (2), a computation showing how the alternative allocation was computed. What do i need to file my 2012 tax return A comparison of the dollar amount of the U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return compensation and foreign compensation sourced under both the alternative basis and the time or geographical basis discussed earlier. What do i need to file my 2012 tax return Transportation Income Transportation income is income from the use of a vessel or aircraft or for the performance of services directly related to the use of any vessel or aircraft. What do i need to file my 2012 tax return This is true whether the vessel or aircraft is owned, hired, or leased. What do i need to file my 2012 tax return The term “vessel or aircraft” includes any container used in connection with a vessel or aircraft. What do i need to file my 2012 tax return All income from transportation that begins and ends in the United States is treated as derived from sources in the United States. What do i need to file my 2012 tax return If the transportation begins or ends in the United States, 50% of the transportation income is treated as derived from sources in the United States. What do i need to file my 2012 tax return For transportation income from personal services, 50% of the income is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income if the transportation is between the United States and a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return possession. What do i need to file my 2012 tax return For nonresident aliens, this only applies to income derived from, or in connection with, an aircraft. What do i need to file my 2012 tax return For information on how U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source transportation income is taxed, see chapter 4. What do i need to file my 2012 tax return Scholarships, Grants, Prizes, and Awards Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. What do i need to file my 2012 tax return However, see Activities to be performed outside the United States , later. What do i need to file my 2012 tax return For example, payments for research or study in the United States made by the United States, a noncorporate U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return resident, or a domestic corporation, are from U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return sources. What do i need to file my 2012 tax return Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return agent. What do i need to file my 2012 tax return Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources. What do i need to file my 2012 tax return Activities to be performed outside the United States. What do i need to file my 2012 tax return   Scholarships, fellowship grants, targeted grants, and achievement awards received by nonresident aliens for activities performed, or to be performed, outside the United States are not U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return    These rules do not apply to amounts paid as salary or other compensation for services. What do i need to file my 2012 tax return See Personal Services, earlier, for the source rules that apply. What do i need to file my 2012 tax return Pensions and Annuities If you receive a pension from a domestic trust for services performed both in and outside the United States, part of the pension payment is from U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return sources. What do i need to file my 2012 tax return That part is the amount attributable to earnings of the pension plan and the employer contributions made for services performed in the United States. What do i need to file my 2012 tax return This applies whether the distribution is made under a qualified or nonqualified stock bonus, pension, profit-sharing, or annuity plan (whether or not funded). What do i need to file my 2012 tax return If you performed services as an employee of the United States, you may receive a distribution from the U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return Government under a plan, such as the Civil Service Retirement System, that is treated as a qualified pension plan. What do i need to file my 2012 tax return Your U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income is the otherwise taxable amount of the distribution that is attributable to your total U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return Government basic pay other than tax-exempt pay for services performed outside the United States. What do i need to file my 2012 tax return Rents or Royalties Your U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income includes rent and royalty income received during the tax year from property located in the United States or from any interest in that property. What do i need to file my 2012 tax return U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income also includes rents or royalties for the use of, or for the privilege of using, in the United States, intangible property such as patents, copyrights, secret processes and formulas, goodwill, trademarks, franchises, and similar property. What do i need to file my 2012 tax return Real Property Real property is land and buildings and generally anything built on, growing on, or attached to land. What do i need to file my 2012 tax return Gross income from sources in the United States includes gains, profits, and income from the sale or other disposition of real property located in the United States. What do i need to file my 2012 tax return Natural resources. What do i need to file my 2012 tax return   The income from the sale of products of any farm, mine, oil or gas well, other natural deposit, or timber located in the United States and sold in a foreign country, or located in a foreign country and sold in the United States, is partly from sources in the United States. What do i need to file my 2012 tax return For information on determining that part, see section 1. What do i need to file my 2012 tax return 863-1(b) of the regulations. What do i need to file my 2012 tax return Table 2-1. What do i need to file my 2012 tax return Summary of Source Rules for Income of Nonresident Aliens Item of income Factor determining source Salaries, wages, other compensation Where services performed Business income:   Personal services Where services performed Sale of inventory—purchased Where sold Sale of inventory—produced Allocation Interest Residence of payer Dividends Whether a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return or foreign corporation* Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. What do i need to file my 2012 tax return Where property is used Sale of real property Location of property Sale of personal property Seller's tax home (but see Personal Property , later, for exceptions) Pension distributions attributable to contributions Where services were performed that earned the pension Investment earnings on pension contributions Location of pension trust Sale of natural resources Allocation based on fair market value of product at export terminal. What do i need to file my 2012 tax return For more information, see section 1. What do i need to file my 2012 tax return 863-1(b) of the regulations. What do i need to file my 2012 tax return *Exceptions include: a) Dividends paid by a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return corporation are foreign source if the corporation elects the  American Samoa economic development credit. What do i need to file my 2012 tax return  b) Part of a dividend paid by a foreign corporation is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source if at least 25% of the  corporation's gross income is effectively connected with a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return trade or business for the  3 tax years before the year in which the dividends are declared. What do i need to file my 2012 tax return Personal Property Personal property is property, such as machinery, equipment, or furniture, that is not real property. What do i need to file my 2012 tax return Gain or loss from the sale or exchange of personal property generally has its source in the United States if you have a tax home in the United States. What do i need to file my 2012 tax return If you do not have a tax home in the United States, the gain or loss generally is considered to be from sources outside the United States. What do i need to file my 2012 tax return Tax home. What do i need to file my 2012 tax return   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. What do i need to file my 2012 tax return Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. What do i need to file my 2012 tax return If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. What do i need to file my 2012 tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. What do i need to file my 2012 tax return Inventory property. What do i need to file my 2012 tax return   Inventory property is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. What do i need to file my 2012 tax return Income from the sale of inventory that you purchased is sourced where the property is sold. What do i need to file my 2012 tax return Generally, this is where title to the property passes to the buyer. What do i need to file my 2012 tax return For example, income from the sale of inventory in the United States is U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income, whether you purchased it in the United States or in a foreign country. What do i need to file my 2012 tax return   Income from the sale of inventory property that you produced in the United States and sold outside the United States (or vice versa) is partly from sources in the United States and partly from sources outside the United States. What do i need to file my 2012 tax return For information on making this allocation, see section 1. What do i need to file my 2012 tax return 863-3 of the regulations. What do i need to file my 2012 tax return   These rules apply even if your tax home is not in the United States. What do i need to file my 2012 tax return Depreciable property. What do i need to file my 2012 tax return   To determine the source of any gain from the sale of depreciable personal property, you must first figure the part of the gain that is not more than the total depreciation adjustments on the property. What do i need to file my 2012 tax return You allocate this part of the gain to sources in the United States based on the ratio of U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return depreciation adjustments to total depreciation adjustments. What do i need to file my 2012 tax return The rest of this part of the gain is considered to be from sources outside the United States. What do i need to file my 2012 tax return   For this purpose, “U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return depreciation adjustments” are the depreciation adjustments to the basis of the property that are allowable in figuring taxable income from U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return sources. What do i need to file my 2012 tax return However, if the property is used predominantly in the United States during a tax year, all depreciation deductions allowable for that year are treated as U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return depreciation adjustments. What do i need to file my 2012 tax return But there are some exceptions for certain transportation, communications, and other property used internationally. What do i need to file my 2012 tax return   Gain from the sale of depreciable property that is more than the total depreciation adjustments on the property is sourced as if the property were inventory property, as discussed above. What do i need to file my 2012 tax return   A loss is sourced in the same way as the depreciation deductions were sourced. What do i need to file my 2012 tax return However, if the property was used predominantly in the United States, the entire loss reduces U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return   The basis of property usually means the cost (money plus the fair market value of other property or services) of property you acquire. What do i need to file my 2012 tax return Depreciation is an amount deducted to recover the cost or other basis of a trade or business asset. What do i need to file my 2012 tax return The amount you can deduct depends on the property's cost, when you began using the property, how long it will take to recover your cost, and which depreciation method you use. What do i need to file my 2012 tax return A depreciation deduction is any deduction for depreciation or amortization or any other allowable deduction that treats a capital expenditure as a deductible expense. What do i need to file my 2012 tax return Intangible property. What do i need to file my 2012 tax return   Intangible property includes patents, copyrights, secret processes or formulas, goodwill, trademarks, trade names, or other like property. What do i need to file my 2012 tax return The gain from the sale of amortizable or depreciable intangible property, up to the previously allowable amortization or depreciation deductions, is sourced in the same way as the original deductions were sourced. What do i need to file my 2012 tax return This is the same as the source rule for gain from the sale of depreciable property. What do i need to file my 2012 tax return See Depreciable property , earlier, for details on how to apply this rule. What do i need to file my 2012 tax return   Gain in excess of the amortization or depreciation deductions is sourced in the country where the property is used if the income from the sale is contingent on the productivity, use, or disposition of that property. What do i need to file my 2012 tax return If the income is not contingent on the productivity, use, or disposition of the property, the income is sourced according to your tax home as discussed earlier. What do i need to file my 2012 tax return If payments for goodwill do not depend on its productivity, use, or disposition, their source is the country in which the goodwill was generated. What do i need to file my 2012 tax return Sales through offices or fixed places of business. What do i need to file my 2012 tax return   Despite any of the earlier rules, if you do not have a tax home in the United States, but you maintain an office or other fixed place of business in the United States, treat the income from any sale of personal property (including inventory property) that is attributable to that office or place of business as U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return However, this rule does not apply to sales of inventory property for use, disposition, or consumption outside the United States if your office or other fixed place of business outside the United States materially participated in the sale. What do i need to file my 2012 tax return   If you have a tax home in the United States but maintain an office or other fixed place of business outside the United States, income from sales of personal property, other than inventory, depreciable property, or intangibles, that is attributable to that foreign office or place of business may be treated as U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income. What do i need to file my 2012 tax return The income is treated as U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return source income if an income tax of less than 10% of the income from the sale is paid to a foreign country. What do i need to file my 2012 tax return This rule also applies to losses if the foreign country would have imposed an income tax of less than 10% had the sale resulted in a gain. What do i need to file my 2012 tax return Community Income If you are married and you or your spouse is subject to the community property laws of a foreign country, a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return state, or a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return possession, you generally must follow those laws to determine the income of yourself and your spouse for U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return tax purposes. What do i need to file my 2012 tax return But you must disregard certain community property laws if: Both you and your spouse are nonresident aliens, or One of you is a nonresident alien and the other is a U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return citizen or resident and you do not both choose to be treated as U. What do i need to file my 2012 tax return S. What do i need to file my 2012 tax return residents as explained in chapter 1. What do i need to file my 2012 tax return In these cases, you and your spouse must report community income as explained later. What do i need to file my 2012 tax return Earned income. What do i need to file my 2012 tax return   Earned income of a spouse, other than trade or business income and a partner's distributive share of partnership income, is treated as the income of the spouse whose services produced the income. What do i need to file my 2012 tax return That spouse must report all of it on his or her separate return. What do i need to file my 2012 tax return Trade or business income. What do i need to file my 2012 tax return   Trade or business income, other than a partner's distributive share of partnership income, is treated as the income of the spouse carrying on the trade or business. What do i need to file my 2012 tax return That spouse must report all of it on his or her separate return. What do i need to file my 2012 tax return Partnership income (or loss). What do i need to file my 2012 tax return   A partner's distributive share of partnership income (or loss) is treated as the income (or loss) of the partner. What do i need to file my 2012 tax return The partner must report all of it on his or her separate return. What do i need to file my 2012 tax return Separate property income. What do i need to file my 2012 tax return   Income derived from the separate property of one spouse (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that spouse. What do i need to file my 2012 tax return That spouse must report all of it on his or her separate return. What do i need to file my 2012 tax return Use the appropriate community property law to determine what is separate property. What do i need to file my 2012 tax return Other community income. What do i need to file my 2012 tax return   All other community income is treated as provided by the applicable community property laws. What do i need to file my 2012 tax return Prev  Up  Next   Home   More Online Publications