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Www irs gov eitc 4. Www irs gov eitc   Filing U. Www irs gov eitc S. Www irs gov eitc Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Www irs gov eitc S. Www irs gov eitc Tax ReturnU. Www irs gov eitc S. Www irs gov eitc Armed Forces. Www irs gov eitc Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Www irs gov eitc S. Www irs gov eitc income tax return is required for your situation. Www irs gov eitc If a U. Www irs gov eitc S. Www irs gov eitc return is required, your next step is to see if you meet the filing requirements. Www irs gov eitc If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Www irs gov eitc This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Www irs gov eitc Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Www irs gov eitc S. Www irs gov eitc income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Www irs gov eitc If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Www irs gov eitc S. Www irs gov eitc tax return, your filing requirement may be less than the amount in Table 4-1. Www irs gov eitc For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Www irs gov eitc Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Www irs gov eitc For more information, see the Form 1040 instructions. Www irs gov eitc Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Www irs gov eitc S. Www irs gov eitc tax return, you must determine your adjusted filing requirement. Www irs gov eitc Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Www irs gov eitc Personal exemption. Www irs gov eitc   When figuring your filing requirement, your personal exemption is allowed in full. Www irs gov eitc Do not reduce it for this purpose. Www irs gov eitc Do not include exemptions for your dependents. Www irs gov eitc Allowable standard deduction. Www irs gov eitc   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Www irs gov eitc Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Www irs gov eitc Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Www irs gov eitc S. Www irs gov eitc income tax     Gross income from all sources (including excluded possession income)   Example. Www irs gov eitc Barbara Spruce, a U. Www irs gov eitc S. Www irs gov eitc citizen, is single, under 65, and a bona fide resident of American Samoa. Www irs gov eitc During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Www irs gov eitc S. Www irs gov eitc income tax). Www irs gov eitc Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Www irs gov eitc   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Www irs gov eitc You must file a U. Www irs gov eitc S. Www irs gov eitc income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Www irs gov eitc    1. Www irs gov eitc Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Www irs gov eitc If your filing status is married filing separately, enter -0-   2. Www irs gov eitc Personal exemption. Www irs gov eitc If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Www irs gov eitc Add lines 1 and 2. Www irs gov eitc You must file a U. Www irs gov eitc S. Www irs gov eitc income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Www irs gov eitc 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Www irs gov eitc . Www irs gov eitc . Www irs gov eitc AND at the end of 2013 you were*. Www irs gov eitc . Www irs gov eitc . Www irs gov eitc THEN file a return if your gross income** was at least. Www irs gov eitc . Www irs gov eitc . Www irs gov eitc single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Www irs gov eitc ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Www irs gov eitc Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Www irs gov eitc If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Www irs gov eitc *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Www irs gov eitc Example 1. Www irs gov eitc James and Joan Thompson, one over 65, are U. Www irs gov eitc S. Www irs gov eitc citizens and bona fide residents of Puerto Rico during the entire tax year. Www irs gov eitc They file a joint income tax return. Www irs gov eitc During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Www irs gov eitc S. Www irs gov eitc income tax). Www irs gov eitc Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Www irs gov eitc S. Www irs gov eitc income tax return because their gross income subject to U. Www irs gov eitc S. Www irs gov eitc tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Www irs gov eitc Example 2. Www irs gov eitc Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Www irs gov eitc S. Www irs gov eitc income tax return because her gross income subject to U. Www irs gov eitc S. Www irs gov eitc tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Www irs gov eitc If you must file a U. Www irs gov eitc S. Www irs gov eitc income tax return, you may be able to file a paperless return using IRS e-file. Www irs gov eitc See your form instructions or visit our website at IRS. Www irs gov eitc gov. Www irs gov eitc When To File If you file on a calendar year basis, the due date for filing your U. Www irs gov eitc S. Www irs gov eitc income tax return is April 15 following the end of your tax year. Www irs gov eitc If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Www irs gov eitc If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Www irs gov eitc For your 2013 tax return, the due date is April 15, 2014. Www irs gov eitc If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Www irs gov eitc If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Www irs gov eitc See your form instructions for a list of designated private delivery services. Www irs gov eitc Extension of Time To File You can get an extension of time to file your U. Www irs gov eitc S. Www irs gov eitc income tax return. Www irs gov eitc Special rules apply for those living outside the United States. Www irs gov eitc Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Www irs gov eitc Example. Www irs gov eitc If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Www irs gov eitc Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Www irs gov eitc If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Www irs gov eitc You may also be charged penalties (see the Instructions for Form 4868). Www irs gov eitc How to get the automatic extension. Www irs gov eitc   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Www irs gov eitc E-file Form 4868 using your personal computer or a tax professional. Www irs gov eitc E-file and pay by credit or debit card. Www irs gov eitc Your payment must be at least $1. Www irs gov eitc You may pay by phone or over the Internet. Www irs gov eitc Do not file Form 4868. Www irs gov eitc File a paper Form 4868. Www irs gov eitc If you are a fiscal year taxpayer, you must file a paper Form 4868. Www irs gov eitc See Form 4868 for information on getting an extension using these options. Www irs gov eitc When to file. Www irs gov eitc   You must request the automatic extension by the due date for your return. Www irs gov eitc You can file your return any time before the 6-month extension period ends. Www irs gov eitc When you file your return. Www irs gov eitc   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Www irs gov eitc If you file Form 1040A, U. Www irs gov eitc S. Www irs gov eitc Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Www irs gov eitc Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Www irs gov eitc You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Www irs gov eitc Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Www irs gov eitc S. Www irs gov eitc citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Www irs gov eitc However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Www irs gov eitc If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Www irs gov eitc For more information, see Publication 3, Armed Forces' Tax Guide. Www irs gov eitc Married taxpayers. Www irs gov eitc   If you file a joint return, only one spouse has to qualify for this automatic extension. Www irs gov eitc However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Www irs gov eitc How to get the extension. Www irs gov eitc   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Www irs gov eitc (See the situations listed under (2), earlier. Www irs gov eitc ) Extension beyond 2 months. Www irs gov eitc   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Www irs gov eitc File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Www irs gov eitc Be sure to check the box on Form 4868, line 8, if appropriate. Www irs gov eitc   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Www irs gov eitc   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Www irs gov eitc Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Www irs gov eitc Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Www irs gov eitc If you are not including a check or a money order, send your U. Www irs gov eitc S. Www irs gov eitc tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Www irs gov eitc S. Www irs gov eitc tax return and all attachments to:  Internal Revenue Service P. Www irs gov eitc O. Www irs gov eitc Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Www irs gov eitc S. Www irs gov eitc return to these addresses if you are attaching Form 5074 or Form 8689. Www irs gov eitc If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Www irs gov eitc Special Rules for Completing Your U. Www irs gov eitc S. Www irs gov eitc Tax Return If you are not excluding possession income from your U. Www irs gov eitc S. Www irs gov eitc tax return, follow the instructions for the specific forms you file. Www irs gov eitc However, you may not qualify to claim the earned income credit (EIC). Www irs gov eitc Earned income credit. Www irs gov eitc   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Www irs gov eitc S. Www irs gov eitc tax return. Www irs gov eitc This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Www irs gov eitc S. Www irs gov eitc Armed Forces. Www irs gov eitc U. Www irs gov eitc S. Www irs gov eitc Armed Forces. Www irs gov eitc   U. Www irs gov eitc S. Www irs gov eitc military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Www irs gov eitc Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Www irs gov eitc Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Www irs gov eitc Income from American Samoa or Puerto Rico excluded. Www irs gov eitc   You will not be allowed to take deductions and credits that apply to the excluded income. Www irs gov eitc The additional information you need follows. Www irs gov eitc Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Www irs gov eitc S. Www irs gov eitc income tax return. Www irs gov eitc Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Www irs gov eitc S. Www irs gov eitc tax return. Www irs gov eitc Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Www irs gov eitc Figuring the deduction. Www irs gov eitc   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Www irs gov eitc   Gross income subject to U. Www irs gov eitc S. Www irs gov eitc income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Www irs gov eitc Moving expense deduction. Www irs gov eitc   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Www irs gov eitc Likewise, the expenses of a move back to the United States are generally attributable to U. Www irs gov eitc S. Www irs gov eitc earned income. Www irs gov eitc   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Www irs gov eitc S. Www irs gov eitc tax return. Www irs gov eitc For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Www irs gov eitc   If you are claiming expenses for a move from a U. Www irs gov eitc S. Www irs gov eitc possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Www irs gov eitc For purposes of deducting moving expenses, the possessions are considered part of the United States. Www irs gov eitc See Publication 521, Moving Expenses, for information about what expenses are deductible. Www irs gov eitc Self-employment tax deduction. Www irs gov eitc   Generally, if you are reporting self-employment income on your U. Www irs gov eitc S. Www irs gov eitc return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Www irs gov eitc This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Www irs gov eitc   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Www irs gov eitc   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Www irs gov eitc This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Www irs gov eitc   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Www irs gov eitc   Self-employment income subject to U. Www irs gov eitc S. Www irs gov eitc income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Www irs gov eitc Include the deductible part of this amount on Form 1040, line 27. Www irs gov eitc Individual retirement arrangement (IRA) deduction. Www irs gov eitc   Do not take excluded income into account when figuring your deductible IRA contribution. Www irs gov eitc Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Www irs gov eitc To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Www irs gov eitc Then multiply your full standard deduction by the following fraction. Www irs gov eitc   Gross income subject to U. Www irs gov eitc S. Www irs gov eitc income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Www irs gov eitc ” This calculation may not be the same as the one you used to determine if you need to file a U. Www irs gov eitc S. Www irs gov eitc tax return. Www irs gov eitc Itemized Deductions Most itemized deductions do not apply to a particular type of income. Www irs gov eitc However, itemized deductions can be divided into three categories. Www irs gov eitc Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Www irs gov eitc Those that apply specifically to income subject to U. Www irs gov eitc S. Www irs gov eitc income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Www irs gov eitc Those that do not apply to specific income must be allocated between your gross income subject to U. Www irs gov eitc S. Www irs gov eitc income tax and your total gross income from all sources. Www irs gov eitc The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Www irs gov eitc Example. Www irs gov eitc In 2013, you and your spouse are both under 65 and U. Www irs gov eitc S. Www irs gov eitc citizens who are bona fide residents of Puerto Rico during the entire tax year. Www irs gov eitc You file a joint income tax return. Www irs gov eitc During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Www irs gov eitc S. Www irs gov eitc gross income) and your spouse earned $60,000 from the U. Www irs gov eitc S. Www irs gov eitc Government. Www irs gov eitc You have $16,000 of itemized deductions that do not apply to any specific type of income. Www irs gov eitc These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Www irs gov eitc You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Www irs gov eitc   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Www irs gov eitc Overall limitation on itemized deductions. Www irs gov eitc   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Www irs gov eitc Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Www irs gov eitc However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Www irs gov eitc See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Www irs gov eitc Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Www irs gov eitc S. Www irs gov eitc tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Www irs gov eitc However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Www irs gov eitc S. Www irs gov eitc tax return. Www irs gov eitc The foreign tax credit is generally figured on Form 1116. Www irs gov eitc If you have income, such as U. Www irs gov eitc S. Www irs gov eitc Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Www irs gov eitc You make this reduction for each separate income category. Www irs gov eitc To find the amount of this reduction, use the following formula for each income category. Www irs gov eitc Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Www irs gov eitc For more information on the foreign tax credit, see Publication 514. Www irs gov eitc Example. Www irs gov eitc Jason and Lynn Reddy are U. Www irs gov eitc S. Www irs gov eitc citizens who were bona fide residents of Puerto Rico during all of 2013. Www irs gov eitc They file a joint tax return. Www irs gov eitc The following table shows their excludable and taxable income for U. Www irs gov eitc S. Www irs gov eitc federal income tax purposes. Www irs gov eitc   Taxable   Excludable Jason's wages from  U. Www irs gov eitc S. Www irs gov eitc Government $25,000     Lynn's wages from Puerto Rico  corp. Www irs gov eitc     $15,000 Dividend from Puerto Rico corp. Www irs gov eitc doing business in Puerto Rico     200 Dividend from U. Www irs gov eitc S. Www irs gov eitc  corp. Www irs gov eitc doing business  in U. Www irs gov eitc S. Www irs gov eitc * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Www irs gov eitc   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Www irs gov eitc They have gross income of $26,000 for U. Www irs gov eitc S. Www irs gov eitc tax purposes. Www irs gov eitc They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Www irs gov eitc They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Www irs gov eitc S. Www irs gov eitc return. Www irs gov eitc They fill out one Form 1116 for wages and one Form 1116 for the dividend. Www irs gov eitc Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Www irs gov eitc   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Www irs gov eitc Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Www irs gov eitc A U. Www irs gov eitc S. Www irs gov eitc citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Www irs gov eitc This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Www irs gov eitc S. Www irs gov eitc income tax return must otherwise be filed). Www irs gov eitc Bona fide residents of the possessions discussed in this publication are considered U. Www irs gov eitc S. Www irs gov eitc residents for this purpose and are subject to the self-employment tax. Www irs gov eitc Forms to file. Www irs gov eitc   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Www irs gov eitc If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Www irs gov eitc If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Www irs gov eitc If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Www irs gov eitc Do not file forms 1040-SS or 1040-PR with Form 1040. Www irs gov eitc If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Www irs gov eitc Chapter 11 Bankruptcy cases. Www irs gov eitc   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Www irs gov eitc S. Www irs gov eitc Income Tax Return for Estates and Trusts) of the bankruptcy estate. Www irs gov eitc However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Www irs gov eitc   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Www irs gov eitc   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Www irs gov eitc Additional Medicare Tax Beginning in 2013, a 0. Www irs gov eitc 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Www irs gov eitc Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Www irs gov eitc A self-employment loss should not be considered for purposes of this tax. Www irs gov eitc RRTA compensation should be separately compared to the threshold. Www irs gov eitc Your employer is responsible for withholding the 0. Www irs gov eitc 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Www irs gov eitc You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Www irs gov eitc There are no special rules for U. Www irs gov eitc S. Www irs gov eitc citizens and nonresident aliens living abroad for purposes of this provision. Www irs gov eitc 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. Www irs gov eitc For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Www irs gov eitc irs. Www irs gov eitc gov and enter the following words in the search box: Additional Medicare Tax. Www irs gov eitc You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Www irs gov eitc Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Www irs gov eitc 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Www irs gov eitc Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Www irs gov eitc The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Www irs gov eitc Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Www irs gov eitc Forms to file. Www irs gov eitc   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Www irs gov eitc For more information, see Form 8960 and its instructions. Www irs gov eitc Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Www irs gov eitc This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Www irs gov eitc In this situation, you may need to make estimated tax payments. Www irs gov eitc Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Www irs gov eitc Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Www irs gov eitc If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Www irs gov eitc Or, you can make your payments electronically and not have to file any paper forms. Www irs gov eitc See the Form 1040-ES instructions for information on making payments. Www irs gov eitc Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Www irs gov eitc American Samoa. Www irs gov eitc The Commonwealth of Puerto Rico. Www irs gov eitc The Commonwealth of the Northern Mariana Islands. Www irs gov eitc Guam. Www irs gov eitc The U. Www irs gov eitc S. Www irs gov eitc Virgin Islands. Www irs gov eitc These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Www irs gov eitc Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Www irs gov eitc How to make your request. Www irs gov eitc   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Www irs gov eitc R. Www irs gov eitc B. Www irs gov eitc 900 available at www. Www irs gov eitc irs. Www irs gov eitc gov/pub/irs-irbs/irb06-49. Www irs gov eitc pdf. Www irs gov eitc    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Www irs gov eitc S. Www irs gov eitc competent authority assistance under tax treaties. Www irs gov eitc As noted, an update to Revenue Procedure 2006-23 will be published in the future. Www irs gov eitc   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Www irs gov eitc It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Www irs gov eitc You (or a person having authority to sign your federal return) must sign and date the request. Www irs gov eitc    Send your written request for U. Www irs gov eitc S. Www irs gov eitc assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Www irs gov eitc W. Www irs gov eitc  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Www irs gov eitc Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Www irs gov eitc S. Www irs gov eitc tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Www irs gov eitc S. Www irs gov eitc Individual Income Tax Return. Www irs gov eitc Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Www irs gov eitc Attach a copy of the request to the form. Www irs gov eitc Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Www irs gov eitc See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Www irs gov eitc Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection and Antitrust Division
Gateway Professional Center
1050 E. Interstate Ave., Suite 200
Bismarck, ND 58503-5574

Phone Number: 701-328-3404

Toll-free: 1-800-472-2600

TTY: 1-800-366-6888

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2000 Schafer St., Suite G
Bismarck, ND 58501-1204

Phone Number: 701-328-9933

TTY: 1-800-366-6888 (ND)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
600 E. Boulevard Ave.
Bismarck, ND 58505-0320

Phone Number: 701-328-2440

Toll-free: 1-800-247-0560 (ND)

TTY: 1-800-366-6888

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Department

Website: Securities Department

Address: Securities Department
State Capitol
600 E. Boulevard Ave., 5th Floor
Bismarck, ND 58505-0510

Phone Number: 701-328-2910

Toll-free: 1-800-297-5124 (ND)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
600 E. Boulevard Ave., Dept. 408
Bismarck, ND 58505-0480

Phone Number: 701-328-2400

Toll-free: 1-877-245-6685

TTY: 1-800-366-6888 (ND)

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The Www Irs Gov Eitc

Www irs gov eitc Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Www irs gov eitc Puede restar la deducción estándar o las deducciones detalladas. Www irs gov eitc Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Www irs gov eitc Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Www irs gov eitc Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Www irs gov eitc Table of Contents 20. Www irs gov eitc   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Www irs gov eitc Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Www irs gov eitc Personas casadas que presentan la declaración por separado. Www irs gov eitc 21. Www irs gov eitc   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Www irs gov eitc ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Www irs gov eitc   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Www irs gov eitc Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Www irs gov eitc Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Www irs gov eitc Ejemplos. Www irs gov eitc Formulario 1099-S. Www irs gov eitc Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Www irs gov eitc   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Www irs gov eitc Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Www irs gov eitc 24. Www irs gov eitc   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Www irs gov eitc Artículos domésticos. Www irs gov eitc Deducción de más de $500. Www irs gov eitc Formulario 1098-C. Www irs gov eitc Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Www irs gov eitc Excepción 1: vehículo usado o mejorado por la organización. Www irs gov eitc Excepción 2: vehículo donado o vendido a una persona necesitada. Www irs gov eitc Deducción de $500 o menos. Www irs gov eitc Derecho al uso de los bienes. Www irs gov eitc Bienes muebles tangibles. Www irs gov eitc Intereses futuros. Www irs gov eitc Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Www irs gov eitc Mensaje de texto. Www irs gov eitc Tarjeta de crédito. Www irs gov eitc Pago telefónico. Www irs gov eitc Título de acciones. Www irs gov eitc Pagaré. Www irs gov eitc Opción. Www irs gov eitc Fondos de un préstamo. Www irs gov eitc Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Www irs gov eitc   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Www irs gov eitc Deterioro progresivo. Www irs gov eitc Daños ocasionados por paneles de yeso (drywall) corrosivos. Www irs gov eitc Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Www irs gov eitc   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Www irs gov eitc Cargos de estacionamiento. Www irs gov eitc Publicidad en el automóvil. Www irs gov eitc Uso compartido de automóviles. Www irs gov eitc Transporte de herramientas o instrumentos. Www irs gov eitc Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Www irs gov eitc Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Www irs gov eitc Empleados estatutarios. Www irs gov eitc Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Www irs gov eitc   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Www irs gov eitc Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Www irs gov eitc   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Www irs gov eitc   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications