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1040nr 2012 Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 1040nr 2012 Ordering forms and publications. 1040nr 2012 Tax questions. 1040nr 2012 What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 1040nr 2012 You must pay the tax as you earn or receive income during the year. 1040nr 2012 There are two ways to pay as you go. 1040nr 2012 Withholding. 1040nr 2012 If you are an employee, your employer probably withholds income tax from your pay. 1040nr 2012 In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 1040nr 2012 The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 1040nr 2012 Estimated tax. 1040nr 2012 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 1040nr 2012 People who are in business for themselves generally will have to pay their tax this way. 1040nr 2012 You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 1040nr 2012 Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 1040nr 2012 This publication explains both of these methods. 1040nr 2012 It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 1040nr 2012 If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. 1040nr 2012 Generally, the IRS can figure this penalty for you. 1040nr 2012 This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 1040nr 2012 Nonresident aliens. 1040nr 2012 Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040nr 2012 Also see chapter 8 of Publication 519, U. 1040nr 2012 S. 1040nr 2012 Tax Guide for Aliens, for important information on withholding. 1040nr 2012 What's new for 2013 and 2014. 1040nr 2012 See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 1040nr 2012 Comments and suggestions. 1040nr 2012 We welcome your comments about this publication and your suggestions for future editions. 1040nr 2012 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040nr 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr 2012 You can send your comments from www. 1040nr 2012 irs. 1040nr 2012 gov/formspubs/. 1040nr 2012 Click on “More Information” and then on Give us feedback on forms and publications. 1040nr 2012 Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr 2012 Ordering forms and publications. 1040nr 2012 Visit www. 1040nr 2012 irs. 1040nr 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. 1040nr 2012 Internal Revenue Service 1201 N. 1040nr 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr 2012 If you have a tax question, check the information available on IRS. 1040nr 2012 gov or call 1-800-829-1040. 1040nr 2012 We cannot answer tax questions sent to either of the above addresses. 1040nr 2012 What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. 1040nr 2012 Standard mileage rates. 1040nr 2012 The 2014 rate for business use of your vehicle is 56 cents per mile. 1040nr 2012 The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 1040nr 2012 The rate of 14 cents per mile for charitable use is unchanged. 1040nr 2012 Personal exemption increased for certain taxpayers. 1040nr 2012 For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. 1040nr 2012 The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 1040nr 2012 Limitation on itemized deductions. 1040nr 2012 For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. 1040nr 2012 Health care coverage. 1040nr 2012 When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. 1040nr 2012 For examples on how this payment works, go to www. 1040nr 2012 IRS. 1040nr 2012 gov/aca and click under the “Individuals & Families” section. 1040nr 2012 You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 1040nr 2012 For general information on these requirements, go to www. 1040nr 2012 IRS. 1040nr 2012 gov/aca. 1040nr 2012 Advance payments of the Premium Tax Credit. 1040nr 2012 If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. 1040nr 2012 Receiving too little or too much in advance will affect your refund or balance due. 1040nr 2012 Promptly report changes in your income or family size to your Marketplace. 1040nr 2012 You may want to consider this when figuring your estimated taxes for 2014. 1040nr 2012 For more information, go to www. 1040nr 2012 IRS. 1040nr 2012 gov/aca and see Publication 5120 and Publication 5121. 1040nr 2012 http://www. 1040nr 2012 IRS. 1040nr 2012 gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 1040nr 2012 The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). 1040nr 2012 Lifetime learning credit income limits. 1040nr 2012 In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 1040nr 2012 Retirement savings contribution credit income limits increased. 1040nr 2012 In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). 1040nr 2012 Adoption credit or exclusion. 1040nr 2012 The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 1040nr 2012 In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 1040nr 2012 Earned income credit (EIC). 1040nr 2012 You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). 1040nr 2012 Also, the maximum MAGI you can have and still get the credit has increased. 1040nr 2012 You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. 1040nr 2012 The maximum investment income you can have and get the credit has increased to $3,350. 1040nr 2012 Reminders Future developments. 1040nr 2012 The IRS has created a page on IRS. 1040nr 2012 gov for information about Publication 505 at www. 1040nr 2012 irs. 1040nr 2012 gov/pub505. 1040nr 2012 Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 1040nr 2012 Social security tax. 1040nr 2012 Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 1040nr 2012 The annual limit is $117,000 in 2014. 1040nr 2012 Photographs of missing children. 1040nr 2012 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr 2012 Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 1040nr 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr 2012 Additional Medicare Tax. 1040nr 2012 Beginning in 2013, a 0. 1040nr 2012 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. 1040nr 2012 You may need to include this amount when figuring your estimated tax. 1040nr 2012 See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040nr 2012 You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. 1040nr 2012 For more information on Additional Medicare Tax, go to IRS. 1040nr 2012 gov and enter “Additional Medicare Tax” in the search box. 1040nr 2012 Net Investment Income Tax. 1040nr 2012 Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040nr 2012 NIIT is a 3. 1040nr 2012 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040nr 2012 NIIT may need to be included when figuring estimated tax. 1040nr 2012 See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040nr 2012 You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. 1040nr 2012 For more information on NIIT, go to IRS. 1040nr 2012 gov and enter “Net Investment Income Tax” in the search box. 1040nr 2012 Prev Up Next Home More Online Publications
Small Business/Self-Employed Topics
Small Business Tax Workshops and Webinars
Small Business Webinars
The IRS broadcasts webinars on a variety of subjects aimed at educating small business owners on issues affecting them. Online access provides the convenience of viewing webinars whenever and wherever you choose.
Visit Webinars for Small Businesses for a list of upcoming webinars.
Small Business Tax Workshops
Small Business Taxes: The Virtual Workshop is available on online to help new small business owners understand and meet their federal tax obligations.
Small business workshops, designed to help the small business owner understand and fulfill their federal tax responsibilities, are held at various locations throughout the country. Workshops are sponsored and presented by IRS partners specializing in federal tax.
Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Although most are free, some workshops have fees paid directly to the sponsoring organization, not the IRS.
Workshops in Spanish (Talleres en español)
If you live near a state line, please look for workshops in nearby cities of the bordering state.
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Page Last Reviewed or Updated: 03-Dec-2013
The 1040nr 2012
1040nr 2012 Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 1040nr 2012 TTY/TDD information, How To Get Tax Help Prev Up Home More Online Publications