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Www State Tax Return

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Www State Tax Return

Www state tax return Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Www state tax return However, you can still choose to use the previous carryback period. Www state tax return You also can choose not to carry back an NOL and only carry it forward. Www state tax return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Www state tax return Corporations can file Form 1139, Corporation Application for Tentative Refund. Www state tax return The instructions for these forms will be revised to reflect the new law. Www state tax return Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Www state tax return Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Www state tax return These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Www state tax return Tax benefits for the New York Liberty Zone include the following. Www state tax return A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Www state tax return It is allowed for the year the property is placed in service. Www state tax return No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Www state tax return Classification of Liberty Zone leasehold improvement property as 5-year property. Www state tax return Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Www state tax return An increased section 179 deduction for certain Liberty Zone property. Www state tax return Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Www state tax return For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Www state tax return In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Www state tax return For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Www state tax return For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Www state tax return In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Www state tax return Other 2001 Changes Other changes are discussed in the following chapters. Www state tax return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Www state tax return Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Www state tax return As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Www state tax return For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Www state tax return Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Www state tax return The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Www state tax return This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Www state tax return For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Www state tax return Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Www state tax return For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Www state tax return Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Www state tax return The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Www state tax return Certain limits apply. Www state tax return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Www state tax return Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Www state tax return Previously, the credit was only allowed for plans established after December 31, 2001. Www state tax return For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Www state tax return Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Www state tax return For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Www state tax return Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Www state tax return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Www state tax return Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Www state tax return The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Www state tax return The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Www state tax return For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Www state tax return Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Www state tax return Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Www state tax return Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Www state tax return However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Www state tax return Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Www state tax return To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Www state tax return However, certain property placed in service before January 1, 2006, may meet this test. Www state tax return Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Www state tax return The property has an estimated production period of more than 2 years. Www state tax return The property has an estimated production period of more than 1 year and it costs more than $1 million. Www state tax return Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Www state tax return For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Www state tax return Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Www state tax return You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Www state tax return Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Www state tax return These special rules have been extended to include property placed in service in 2004. Www state tax return For more information about these rules, see Publication 946, How To Depreciate Property. Www state tax return Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Www state tax return For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Www state tax return Prev  Up  Next   Home   More Online Publications
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The Www State Tax Return

Www state tax return 2. Www state 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. Www state tax return This chapter will help you determine the source of different types of income you may receive during the tax year. Www state tax return This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws. Www state tax return Topics - This chapter discusses: Income source rules, and Community income. Www state tax return Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U. Www state tax return S. Www state tax return citizen. Www state 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. Www state tax return S. Www state tax return tax return. Www state tax return You must report these amounts from sources within and outside the United States. Www state tax return Nonresident Aliens A nonresident alien usually is subject to U. Www state tax return S. Www state tax return income tax only on U. Www state tax return S. Www state tax return source income. Www state tax return Under limited circumstances, certain foreign source income is subject to U. Www state tax return S. Www state tax return tax. Www state tax return See Foreign Income in chapter 4. Www state tax return The general rules for determining U. Www state tax return S. Www state tax return source income that apply to most nonresident aliens are shown in Table 2-1. Www state tax return The following discussions cover the general rules as well as the exceptions to these rules. Www state tax return Not all items of U. Www state tax return S. Www state tax return source income are taxable. Www state tax return See chapter 3. Www state tax return Interest Income Generally, U. Www state tax return S. Www state tax return source interest income includes the following items. Www state tax return Interest on bonds, notes, or other interest-bearing obligations of U. Www state tax return S. Www state tax return residents or domestic corporations. Www state tax return Interest paid by a domestic or foreign partnership or foreign corporation engaged in a U. Www state tax return S. Www state tax return trade or business at any time during the tax year. Www state tax return Original issue discount. Www state tax return Interest from a state, the District of Columbia, or the U. Www state tax return S. Www state tax return Government. Www state tax return The place or manner of payment is immaterial in determining the source of the income. Www state 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. Www state tax return Exceptions. Www state tax return   U. Www state tax return S. Www state tax return source interest income does not include the following items. Www state 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. Www state tax return S. Www state tax return possession. Www state tax return However, the interest will be considered U. Www state tax return S. Www state tax return source interest income if either of the following apply. Www state tax return The recipient of the interest is related to the resident alien or domestic corporation. Www state tax return See section 954(d)(3) for the definition of related person. Www state tax return The terms of the obligation are significantly modified after August 9, 2010. Www state tax return Any extension of the term of the obligation is considered a significant modification. Www state 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. Www state 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. Www state tax return Dividends In most cases, dividend income received from domestic corporations is U. Www state tax return S. Www state tax return source income. Www state tax return Dividend income from foreign corporations is usually foreign source income. Www state tax return Exceptions to both of these rules are discussed below. Www state 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. Www state tax return Dividend equivalent payments. Www state tax return   U. Www state tax return S. Www state tax return source dividends also include all dividend equivalent payments. Www state 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. Www state tax return S. Www state tax return sources. Www state tax return    The Internal Revenue Service has issued final regulations that would affect the treatment of dividend equivalent payments and specified notional principal contracts. Www state tax return You can view this regulation at www. Www state tax return irs. Www state tax return gov/irb/2013-52_IRB/ar08. Www state tax return html. Www state tax return First exception. Www state tax return   Dividends received from a domestic corporation are not U. Www state tax return S. Www state tax return source income if the corporation elects to take the American Samoa economic development credit. Www state tax return Second exception. Www state tax return   Part of the dividends received from a foreign corporation is U. Www state tax return S. Www state 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. Www state 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. Www state tax return Determine the part that is U. Www state tax return S. Www state tax return source income by multiplying the dividend by the following fraction. Www state tax return   Foreign corporation's gross income connected with a U. Www state tax return S. Www state 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. Www state tax return S. Www state tax return source income. Www state tax return They must be paid by a noncorporate resident or U. Www state tax return S. Www state tax return corporation or by any foreign person if the amounts are effectively connected with the conduct of a U. Www state tax return S. Www state tax return trade or business. Www state tax return For more information, see Internal Revenue Code sections 861(a)(9) and 862(a)(9). Www state 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. Www state 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. Www state 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. Www state tax return Compensation (other than certain fringe benefits) is sourced on a time basis. Www state tax return Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Www state tax return Or, you may be permitted to use an alternative basis to determine the source of compensation. Www state tax return See Alternative Basis , later. Www state tax return Multi-level marketing. Www state 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. Www state 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. Www state 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. Www state tax return Self-employed individuals. Www state 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. Www state tax return In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Www state tax return Time Basis Use a time basis to figure your U. Www state tax return S. Www state tax return source compensation (other than the fringe benefits discussed later). Www state 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. Www state tax return The time period for which the compensation is made does not have to be a year. Www state 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. Www state tax return Example 1. Www state tax return Christina Brooks, a resident of the Netherlands, worked 240 days for a U. Www state tax return S. Www state tax return company during the tax year. Www state tax return She received $80,000 in compensation. Www state tax return None of it was for fringe benefits. Www state tax return Christina performed services in the United States for 60 days and performed services in the Netherlands for 180 days. Www state tax return Using the time basis for determining the source of compensation, $20,000 ($80,000 × 60/240) is her U. Www state tax return S. Www state tax return source income. Www state tax return Example 2. Www state tax return Rob Waters, a resident of South Africa, is employed by a corporation. Www state tax return His annual salary is $100,000. Www state tax return None of it is for fringe benefits. Www state tax return During the first quarter of the year he worked entirely within the United States. Www state tax return On April 1, Rob was transferred to Singapore for the remainder of the year. Www state 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. Www state tax return Accordingly, $25,000 of Rob's annual salary is attributable to the first quarter of the year (. Www state tax return 25 × $100,000). Www state tax return All of it is U. Www state tax return S. Www state tax return source income because he worked entirely within the United States during that quarter. Www state tax return The remaining $75,000 is attributable to the last three quarters of the year. Www state tax return During those quarters, he worked 150 days in Singapore and 30 days in the United States. Www state tax return His periodic performance of services in the United States did not result in distinct, separate, and continuous periods of time. Www state tax return Of this $75,000, $12,500 ($75,000 × 30/180) is U. Www state tax return S. Www state tax return source income. Www state tax return Multi-year compensation. Www state tax return   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Www state 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. Www state tax return   You determine the period to which the compensation is attributable based on the facts and circumstances of your case. Www state 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. Www state tax return   The amount of compensation treated as from U. Www state tax return S. Www state tax return sources is figured by multiplying the total multi-year compensation by a fraction. Www state 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. Www state 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. Www state tax return Geographical Basis Compensation you receive as an employee in the form of the following fringe benefits is sourced on a geographical basis. Www state tax return Housing. Www state tax return Education. Www state tax return Local transportation. Www state tax return Tax reimbursement. Www state tax return Hazardous or hardship duty pay as defined in Regulations section 1. Www state tax return 861-4(b)(2)(ii)(D)(5). Www state tax return Moving expense reimbursement. Www state tax return The amount of fringe benefits must be reasonable and you must substantiate them by adequate records or by sufficient evidence. Www state tax return Principal place of work. Www state 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. Www state tax return Your principal place of work is usually the place where you spend most of your working time. Www state tax return This could be your office, plant, store, shop, or other location. Www state 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. Www state tax return   If you have more than one job at any time, your main job location depends on the facts in each case. Www state 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. Www state tax return Housing. Www state tax return   The source of a housing fringe benefit is determined based on the location of your principal place of work. Www state 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. Www state tax return Rent. Www state tax return Utilities (except telephone charges). Www state tax return Real and personal property insurance. Www state tax return Occupancy taxes not deductible under section 164 or 216(a). Www state tax return Nonrefundable fees for securing a leasehold. Www state tax return Rental of furniture and accessories. Www state tax return Household repairs. Www state tax return Residential parking. Www state tax return Fair rental value of housing provided in kind by your employer. Www state 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. Www state 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. Www state tax return Education. Www state 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. Www state tax return An education fringe benefit includes payments only for the following expenses for education at an elementary or secondary school. Www state tax return Tuition, fees, academic tutoring, special needs services for a special needs student, books, supplies, and other equipment. Www state tax return Room and board and uniforms that are required or provided by the school in connection with enrollment or attendance. Www state tax return Local transportation. Www state tax return   The source of a local transportation fringe benefit is determined based on the location of your principal place of work. Www state 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. Www state 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. Www state tax return Actual expenses do not include the cost (including interest) of any vehicle purchased by you or on your behalf. Www state tax return Tax reimbursement. Www state 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. Www state tax return Moving expense reimbursement. Www state tax return   The source of a moving expense reimbursement is generally based on the location of your new principal place of work. Www state 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. Www state 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. Www state 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. Www state 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. Www state 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. Www state 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. Www state 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. Www state tax return Your name and social security number (written across the top of the statement). Www state tax return The specific compensation income, or the specific fringe benefit, for which you are using the alternative basis. Www state tax return For each item in (2), the alternative basis of allocation of source used. Www state tax return For each item in (2), a computation showing how the alternative allocation was computed. Www state tax return A comparison of the dollar amount of the U. Www state tax return S. Www state tax return compensation and foreign compensation sourced under both the alternative basis and the time or geographical basis discussed earlier. Www state 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. Www state tax return This is true whether the vessel or aircraft is owned, hired, or leased. Www state tax return The term “vessel or aircraft” includes any container used in connection with a vessel or aircraft. Www state tax return All income from transportation that begins and ends in the United States is treated as derived from sources in the United States. Www state 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. Www state tax return For transportation income from personal services, 50% of the income is U. Www state tax return S. Www state tax return source income if the transportation is between the United States and a U. Www state tax return S. Www state tax return possession. Www state tax return For nonresident aliens, this only applies to income derived from, or in connection with, an aircraft. Www state tax return For information on how U. Www state tax return S. Www state tax return source transportation income is taxed, see chapter 4. Www state 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. Www state tax return However, see Activities to be performed outside the United States , later. Www state tax return For example, payments for research or study in the United States made by the United States, a noncorporate U. Www state tax return S. Www state tax return resident, or a domestic corporation, are from U. Www state tax return S. Www state tax return sources. Www state 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. Www state tax return S. Www state tax return agent. Www state tax return Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources. Www state tax return Activities to be performed outside the United States. Www state 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. Www state tax return S. Www state tax return source income. Www state tax return    These rules do not apply to amounts paid as salary or other compensation for services. Www state tax return See Personal Services, earlier, for the source rules that apply. Www state 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. Www state tax return S. Www state tax return sources. Www state 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. Www state 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). Www state tax return If you performed services as an employee of the United States, you may receive a distribution from the U. Www state tax return S. Www state tax return Government under a plan, such as the Civil Service Retirement System, that is treated as a qualified pension plan. Www state tax return Your U. Www state tax return S. Www state tax return source income is the otherwise taxable amount of the distribution that is attributable to your total U. Www state tax return S. Www state tax return Government basic pay other than tax-exempt pay for services performed outside the United States. Www state tax return Rents or Royalties Your U. Www state tax return S. Www state 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. Www state tax return U. Www state tax return S. Www state 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. Www state tax return Real Property Real property is land and buildings and generally anything built on, growing on, or attached to land. Www state 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. Www state tax return Natural resources. Www state 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. Www state tax return For information on determining that part, see section 1. Www state tax return 863-1(b) of the regulations. Www state tax return Table 2-1. Www state 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. Www state tax return S. Www state tax return or foreign corporation* Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Www state 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. Www state tax return For more information, see section 1. Www state tax return 863-1(b) of the regulations. Www state tax return *Exceptions include: a) Dividends paid by a U. Www state tax return S. Www state tax return corporation are foreign source if the corporation elects the  American Samoa economic development credit. Www state tax return  b) Part of a dividend paid by a foreign corporation is U. Www state tax return S. Www state tax return source if at least 25% of the  corporation's gross income is effectively connected with a U. Www state tax return S. Www state tax return trade or business for the  3 tax years before the year in which the dividends are declared. Www state tax return Personal Property Personal property is property, such as machinery, equipment, or furniture, that is not real property. Www state 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. Www state 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. Www state tax return Tax home. Www state 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. Www state tax return Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Www state 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. Www state tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Www state tax return Inventory property. Www state 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. Www state tax return Income from the sale of inventory that you purchased is sourced where the property is sold. Www state tax return Generally, this is where title to the property passes to the buyer. Www state tax return For example, income from the sale of inventory in the United States is U. Www state tax return S. Www state tax return source income, whether you purchased it in the United States or in a foreign country. Www state 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. Www state tax return For information on making this allocation, see section 1. Www state tax return 863-3 of the regulations. Www state tax return   These rules apply even if your tax home is not in the United States. Www state tax return Depreciable property. Www state 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. Www state tax return You allocate this part of the gain to sources in the United States based on the ratio of U. Www state tax return S. Www state tax return depreciation adjustments to total depreciation adjustments. Www state tax return The rest of this part of the gain is considered to be from sources outside the United States. Www state tax return   For this purpose, “U. Www state tax return S. Www state tax return depreciation adjustments” are the depreciation adjustments to the basis of the property that are allowable in figuring taxable income from U. Www state tax return S. Www state tax return sources. Www state 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. Www state tax return S. Www state tax return depreciation adjustments. Www state tax return But there are some exceptions for certain transportation, communications, and other property used internationally. Www state 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. Www state tax return   A loss is sourced in the same way as the depreciation deductions were sourced. Www state tax return However, if the property was used predominantly in the United States, the entire loss reduces U. Www state tax return S. Www state tax return source income. Www state 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. Www state tax return Depreciation is an amount deducted to recover the cost or other basis of a trade or business asset. Www state 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. Www state 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. Www state tax return Intangible property. Www state tax return   Intangible property includes patents, copyrights, secret processes or formulas, goodwill, trademarks, trade names, or other like property. Www state 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. Www state tax return This is the same as the source rule for gain from the sale of depreciable property. Www state tax return See Depreciable property , earlier, for details on how to apply this rule. Www state 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. Www state 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. Www state 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. Www state tax return Sales through offices or fixed places of business. Www state 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. Www state tax return S. Www state tax return source income. Www state 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. Www state 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. Www state tax return S. Www state tax return source income. Www state tax return The income is treated as U. Www state tax return S. Www state tax return source income if an income tax of less than 10% of the income from the sale is paid to a foreign country. Www state 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. Www state 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. Www state tax return S. Www state tax return state, or a U. Www state tax return S. Www state tax return possession, you generally must follow those laws to determine the income of yourself and your spouse for U. Www state tax return S. Www state tax return tax purposes. Www state 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. Www state tax return S. Www state tax return citizen or resident and you do not both choose to be treated as U. Www state tax return S. Www state tax return residents as explained in chapter 1. Www state tax return In these cases, you and your spouse must report community income as explained later. Www state tax return Earned income. Www state 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. Www state tax return That spouse must report all of it on his or her separate return. Www state tax return Trade or business income. Www state 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. Www state tax return That spouse must report all of it on his or her separate return. Www state tax return Partnership income (or loss). Www state tax return   A partner's distributive share of partnership income (or loss) is treated as the income (or loss) of the partner. Www state tax return The partner must report all of it on his or her separate return. Www state tax return Separate property income. Www state 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. Www state tax return That spouse must report all of it on his or her separate return. Www state tax return Use the appropriate community property law to determine what is separate property. Www state tax return Other community income. Www state tax return   All other community income is treated as provided by the applicable community property laws. Www state tax return Prev  Up  Next   Home   More Online Publications