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1040ez Refund

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1040ez Refund

1040ez refund 6. 1040ez refund   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. 1040ez refund Reporting Tips to Your EmployerElectronic tip statement. 1040ez refund Final report. 1040ez refund Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. 1040ez refund All tips you receive are income and are subject to federal income tax. 1040ez refund You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. 1040ez refund The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. 1040ez refund Reporting your tip income correctly is not difficult. 1040ez refund You must do three things. 1040ez refund Keep a daily tip record. 1040ez refund Report tips to your employer. 1040ez refund Report all your tips on your income tax return. 1040ez refund  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. 1040ez refund This chapter will also show you how to treat allocated tips. 1040ez refund For information on special tip programs and agreements, see Publication 531. 1040ez refund Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. 1040ez refund   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 1040ez refund How to keep a daily tip record. 1040ez refund   There are two ways to keep a daily tip record. 1040ez refund You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 1040ez refund You should keep your daily tip record with your tax or other personal records. 1040ez refund You must keep your records for as long as they are important for administration of the federal tax law. 1040ez refund For information on how long to keep records, see How long to keep records in chapter 1. 1040ez refund    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 1040ez refund To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. 1040ez refund Also, Publication 1244 is available online at www. 1040ez refund irs. 1040ez refund gov/pub/irs-pdf/p1244. 1040ez refund pdf. 1040ez refund Publication 1244 includes a 1-year supply of Form 4070A. 1040ez refund Each day, write in the information asked for on the form. 1040ez refund   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 1040ez refund Although you do not report these tips to your employer, you must report them on your tax return. 1040ez refund   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 1040ez refund Then, each workday, write the date and the following information. 1040ez refund Cash tips you get directly from customers or from other employees. 1040ez refund Tips from credit and debit card charge customers that your employer pays you. 1040ez refund The value of any noncash tips you get, such as tickets, passes, or other items of value. 1040ez refund The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 1040ez refund Electronic tip record. 1040ez refund   You can use an electronic system provided by your employer to record your daily tips. 1040ez refund If you do, you must receive and keep a paper copy of this record. 1040ez refund Service charges. 1040ez refund    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 1040ez refund This is part of your wages, not a tip. 1040ez refund See examples below. 1040ez refund Example 1. 1040ez refund Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 1040ez refund Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 1040ez refund Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 1040ez refund Do not include the 18% charge in your tip diary. 1040ez refund Service charges that are paid to you are considered wages, not tips. 1040ez refund Example 2. 1040ez refund Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 1040ez refund David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. 1040ez refund Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 1040ez refund Be sure to include this amount in your tip diary. 1040ez refund Reporting Tips to Your Employer Why report tips to your employer. 1040ez refund   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 1040ez refund What tips to report. 1040ez refund   Report to your employer only cash, check, and debit and credit card tips you receive. 1040ez refund   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 1040ez refund   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 1040ez refund Do not report to your employer any portion of the tips you receive that you pass on to other employees. 1040ez refund However, you must report tips you receive from other employees. 1040ez refund    Do not report the value of any noncash tips, such as tickets or passes, to your employer. 1040ez refund You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. 1040ez refund How to report. 1040ez refund    If your employer does not give you any other way to report tips, you can use Form 4070. 1040ez refund Fill in the information asked for on the form, sign and date the form, and give it to your employer. 1040ez refund To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 1040ez refund   If you do not use Form 4070, give your employer a statement with the following information. 1040ez refund Your name, address, and social security number. 1040ez refund Your employer's name, address, and business name (if it is different from your employer's name). 1040ez refund The month (or the dates of any shorter period) in which you received tips. 1040ez refund The total tips required to be reported for that period. 1040ez refund You must sign and date the statement. 1040ez refund Be sure to keep a copy with your tax or other personal records. 1040ez refund   Your employer may require you to report your tips more than once a month. 1040ez refund However, the statement cannot cover a period of more than 1 calendar month. 1040ez refund Electronic tip statement. 1040ez refund   Your employer can have you furnish your tip statements electronically. 1040ez refund When to report. 1040ez refund   Give your report for each month to your employer by the 10th of the next month. 1040ez refund If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 1040ez refund Example. 1040ez refund You must report your tips received in September 2014 by October 10, 2014. 1040ez refund Final report. 1040ez refund   If your employment ends during the month, you can report your tips when your employment ends. 1040ez refund Penalty for not reporting tips. 1040ez refund   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. 1040ez refund (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 1040ez refund ) The penalty amount is in addition to the taxes you owe. 1040ez refund   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 1040ez refund To do so, attach a statement to your return explaining why you did not report them. 1040ez refund Giving your employer money for taxes. 1040ez refund   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 1040ez refund If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 1040ez refund   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. 1040ez refund All taxes on your regular pay. 1040ez refund Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. 1040ez refund Federal, state, and local income taxes on your reported tips. 1040ez refund    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 1040ez refund If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 1040ez refund See Publication 505, Tax Withholding and Estimated Tax, for more information. 1040ez refund    Uncollected taxes. 1040ez refund You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. 1040ez refund These uncollected taxes will be shown on your 2013 Form W-2. 1040ez refund See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 1040ez refund Reporting Tips on Your Tax Return How to report tips. 1040ez refund    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. 1040ez refund What tips to report. 1040ez refund   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 1040ez refund Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. 1040ez refund Add to the amount in box 1 only the tips you did not report to your employer. 1040ez refund    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 1040ez refund    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 1040ez refund   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 1040ez refund Cash and charge tips you received that totaled less than $20 for any month. 1040ez refund The value of noncash tips, such as tickets, passes, or other items of value. 1040ez refund Example. 1040ez refund Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 1040ez refund Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 1040ez refund He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 1040ez refund Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. 1040ez refund He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 1040ez refund Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040ez refund    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 1040ez refund To report these taxes, you must file a return even if you would not otherwise have to file. 1040ez refund You must use Form 1040. 1040ez refund (You cannot file Form 1040EZ or Form 1040A. 1040ez refund )    Use Form 4137 to figure social security and Medicare taxes. 1040ez refund Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 1040ez refund Use Form 8959 to figure Additional Medicare Tax. 1040ez refund    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 1040ez refund To get railroad retirement credit, you must report tips to your employer. 1040ez refund Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. 1040ez refund   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 1040ez refund For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 1040ez refund   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 1040ez refund You must report these amounts as additional tax on your return. 1040ez refund Unlike the uncollected portion of the regular (1. 1040ez refund 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. 1040ez refund    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 1040ez refund You must report these taxes on Form 1040, line 60. 1040ez refund See the instructions for Form 1040, line 60. 1040ez refund (You cannot file Form 1040EZ or Form 1040A. 1040ez refund ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 1040ez refund They are not included in box 1 with your wages and reported tips. 1040ez refund If box 8 is blank, this discussion does not apply to you. 1040ez refund What are allocated tips. 1040ez refund   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 1040ez refund Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 1040ez refund No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. 1040ez refund How were your allocated tips figured. 1040ez refund   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 1040ez refund Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 1040ez refund For information about the exact allocation method used, ask your employer. 1040ez refund Must you report your allocated tips on your tax return. 1040ez refund   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 1040ez refund Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. 1040ez refund Add to the amount in box 1 only the tips you did not report to your employer. 1040ez refund This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. 1040ez refund   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 1040ez refund How to report allocated tips. 1040ez refund   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 1040ez refund (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. 1040ez refund )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 1040ez refund Complete Form 4137, and include the allocated tips on line 1 of the form. 1040ez refund See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 1040ez refund Prev  Up  Next   Home   More Online Publications
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The 1040ez Refund

1040ez refund Index A Additional child tax credit, Additional child tax credit. 1040ez refund Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. 1040ez refund , Additional Medicare Tax. 1040ez refund , Additional Medicare Tax. 1040ez refund , Additional Medicare Tax. 1040ez refund , Additional Medicare Tax. 1040ez refund , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 1040ez refund Armed forces, U. 1040ez refund S. 1040ez refund Bona fide residence, Special rule for members of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Armed Forces, U. 1040ez refund S. 1040ez refund Earned income credit, Earned income credit. 1040ez refund , U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Source of income, U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Spouse, Special rule for civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. 1040ez refund Bona fide residence, Bona Fide Residence, Worldwide gross income. 1040ez refund Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 1040ez refund Nonresident aliens, Special rule for nonresident aliens. 1040ez refund Possession, days in, Days of presence in a possession. 1040ez refund Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. 1040ez refund S. 1040ez refund , days in, Days of presence in the United States. 1040ez refund Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. 1040ez refund Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. 1040ez refund S. 1040ez refund Armed Forces, Special rule for members of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. 1040ez refund Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. 1040ez refund Child, defined, Days of presence in a possession. 1040ez refund Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 1040ez refund Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez refund Alternative basis, Alternative basis. 1040ez refund Multi-year compensation, Multi-year compensation. 1040ez refund Time basis, Time basis. 1040ez refund Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. 1040ez refund Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. 1040ez refund Foreign tax, U. 1040ez refund S. 1040ez refund Government employees. 1040ez refund , Moving expense deduction. 1040ez refund , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 1040ez refund Moving expenses U. 1040ez refund S. 1040ez refund return, Moving expense deduction. 1040ez refund Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 1040ez refund Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. 1040ez refund Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. 1040ez refund Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. 1040ez refund , Estimated tax payments. 1040ez refund , Estimated tax payments. 1040ez refund , Estimated tax payments. 1040ez refund , Estimated tax payments. 1040ez refund , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. 1040ez refund S. 1040ez refund return, Extension of Time To File USVI, Extension of time to file. 1040ez refund F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 1040ez refund CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 1040ez refund Guam, Guam, Double Taxation Form 5074, Form 5074. 1040ez refund Possessions, Filing Information for Individuals in Certain U. 1040ez refund S. 1040ez refund Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. 1040ez refund S. 1040ez refund return, Filing Requirement if Possession Income Is Excluded USVI, The U. 1040ez refund S. 1040ez refund Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 1040ez refund Form 4868, Extension of time to file. 1040ez refund Form 8689, Form 8689. 1040ez refund Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. 1040ez refund 1040-SS, Self-employment tax. 1040ez refund , Additional child tax credit. 1040ez refund , Self-employment tax. 1040ez refund , Self-employment tax. 1040ez refund , Self-employment tax. 1040ez refund 1040INFO, Form 1040INFO. 1040ez refund 1040NR, Nonresident alien. 1040ez refund , Nonresident alien. 1040ez refund , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. 1040ez refund S. 1040ez refund Government employees. 1040ez refund , Moving expense deduction. 1040ez refund , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. 1040ez refund , Moving expense deduction. 1040ez refund , Moving expense deduction. 1040ez refund , Moving expense deduction. 1040ez refund , Moving expense deduction. 1040ez refund , Moving expense deduction. 1040ez refund 4563, Form 4563. 1040ez refund 4563, illustrated example, Illustrated Example of Form 4563, Line 15. 1040ez refund , 4868, Extension of time to file. 1040ez refund , Automatic 6-Month Extension 5074, Form 5074. 1040ez refund , Moving expense deduction. 1040ez refund , Form 5074. 1040ez refund , Moving expense deduction. 1040ez refund 5074, illustrated example, Illustrated Example of Form 5074, Part III. 1040ez refund , 8689, Form 8689. 1040ez refund 8689, illustrated example, Illustrated Example of Form 8689, Part IV. 1040ez refund , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. 1040ez refund Fringe benefits, Certain fringe benefits sourced on a geographical basis. 1040ez refund G Government employees, U. 1040ez refund S. 1040ez refund (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. 1040ez refund H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. 1040ez refund Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez refund Pensions, Pensions. 1040ez refund Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez refund , Alternative basis. 1040ez refund Source of, Possession Source Income U. 1040ez refund S. 1040ez refund Armed Forces, U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund U. 1040ez refund S. 1040ez refund income rule, U. 1040ez refund S. 1040ez refund income rule. 1040ez refund Income from American Samoa or Puerto Rico excluded. 1040ez refund , Income from American Samoa or Puerto Rico excluded. 1040ez refund Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. 1040ez refund Inventory Sales or other dispositions of, Inventory. 1040ez refund Investment income, Investment Income, Royalties. 1040ez refund IRA deduction, Individual retirement arrangement (IRA) deduction. 1040ez refund Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. 1040ez refund S. 1040ez refund return, Moving expense deduction. 1040ez refund N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. 1040ez refund , Net Investment Income Tax. 1040ez refund , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. 1040ez refund Permanent home, Permanent home. 1040ez refund Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. 1040ez refund Personal service income, Compensation for Labor or Personal Services, Pensions. 1040ez refund Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 1040ez refund Labor or personal services, Compensation for Labor or Personal Services, Pensions. 1040ez refund Pensions, Pensions. 1040ez refund Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez refund , Alternative basis. 1040ez refund U. 1040ez refund S. 1040ez refund Armed Forces, U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund U. 1040ez refund S. 1040ez refund income rule, U. 1040ez refund S. 1040ez refund income rule. 1040ez refund Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 1040ez refund Nonresident aliens, Special rule for nonresident aliens. 1040ez refund Possession, days in, Days of presence in a possession. 1040ez refund Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. 1040ez refund Student, Student U. 1040ez refund S. 1040ez refund , days in, Days of presence in the United States. 1040ez refund Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. 1040ez refund Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. 1040ez refund Reminders Earned income credit (EIC). 1040ez refund , Reminders Electronic filing. 1040ez refund , Reminders Rental income, Rental income. 1040ez refund Resident alien (see specific 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dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 1040ez refund , Alternative basis. 1040ez refund U. 1040ez refund S. 1040ez refund Armed Forces, U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund U. 1040ez refund S. 1040ez refund income rule, U. 1040ez refund S. 1040ez refund income rule. 1040ez refund Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. 1040ez refund S. 1040ez refund filing requirements for most taxpayers (Table 4-1), U. 1040ez refund S. 1040ez refund source of income (Table 2-1), Table 2-1. 1040ez refund General Rules for Determining U. 1040ez refund S. 1040ez refund Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). 1040ez refund TTY/TDD information, How To Get Tax Help U U. 1040ez refund S. 1040ez refund Armed Forces Bona fide residence, Special rule for members of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Earned income credit, Earned income credit. 1040ez refund , U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Source of income, U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund Spouse, Special rule for civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund , Civilian spouse of active duty member of the U. 1040ez refund S. 1040ez refund Armed Forces. 1040ez refund U. 1040ez refund S. 1040ez refund Government employees (see specific possession) U. 1040ez refund S. 1040ez refund income rule, U. 1040ez refund S. 1040ez refund income rule. 1040ez refund U. 1040ez refund S. 1040ez refund return with excluded income, Deductions if Possession Income Is Excluded U. 1040ez refund S. 1040ez refund return, possession income excluded on, Special Rules for Completing Your U. 1040ez refund S. 1040ez refund Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. 1040ez refund Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 1040ez refund Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. 1040ez refund Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 1040ez refund Standard deduction, Standard Deduction U. 1040ez refund S. 1040ez refund taxation of possession income, to get information on, Introduction U. 1040ez refund S. 1040ez refund Virgin Islands (USVI), The U. 1040ez refund S. 1040ez refund Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 1040ez refund Form 4868, Extension of time to file. 1040ez refund Form 8689, Form 8689. 1040ez refund V Virgin Islands, U. 1040ez refund S. 1040ez refund , The U. 1040ez refund S. 1040ez refund Virgin Islands, Double Taxation W When to file U. 1040ez refund S. 1040ez refund return, When To File, Extension beyond 2 months. 1040ez refund Where To File U. 1040ez refund S. 1040ez refund return, Where To File Which return to file (see specific possession) Who must file U. 1040ez refund S. 1040ez refund return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications