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1040nr Online Filing

1040nr online filing Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. 1040nr online filing Tax-deferred plans. 1040nr online filing Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. 1040nr online filing Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. 1040nr online filing S. 1040nr online filing Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. 1040nr online filing That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. 1040nr online filing Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. 1040nr online filing Saving clause. 1040nr online filing   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. 1040nr online filing S. 1040nr online filing citizens) or of the United States to tax its residents or citizens (including U. 1040nr online filing S. 1040nr online filing citizens who are residents of the foreign country). 1040nr online filing This provision is known as the “saving clause. 1040nr online filing ”   For example, an individual who is a U. 1040nr online filing S. 1040nr online filing citizen and a resident of Canada may have dividend income from a U. 1040nr online filing S. 1040nr online filing corporation. 1040nr online filing The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. 1040nr online filing Even though a resident of Canada, the individual is a U. 1040nr online filing S. 1040nr online filing citizen and the saving clause overrides the treaty article that limits the U. 1040nr online filing S. 1040nr online filing tax to 15%. 1040nr online filing    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. 1040nr online filing Treaty-based position. 1040nr online filing   If you take the position that any U. 1040nr online filing S. 1040nr online filing tax is overruled or otherwise reduced by a U. 1040nr online filing S. 1040nr online filing treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. 1040nr online filing Personal Services A U. 1040nr online filing S. 1040nr online filing citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. 1040nr online filing Income from employment (Article XV). 1040nr online filing   Income U. 1040nr online filing S. 1040nr online filing residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. 1040nr online filing If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. 1040nr online filing    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. 1040nr online filing Example. 1040nr online filing You are a U. 1040nr online filing S. 1040nr online filing resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. 1040nr online filing During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. 1040nr online filing Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. 1040nr online filing Pay received by a U. 1040nr online filing S. 1040nr online filing resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. 1040nr online filing S. 1040nr online filing resident is exempt from Canadian tax. 1040nr online filing Income from self-employment (Article VII). 1040nr online filing   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. 1040nr online filing This income is treated as business profits, and deductions similar to those allowed under U. 1040nr online filing S. 1040nr online filing law are allowable. 1040nr online filing   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. 1040nr online filing The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. 1040nr online filing   You may be considered to have a permanent establishment if you meet certain conditions. 1040nr online filing For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). 1040nr online filing Public entertainers (Article XVI). 1040nr online filing   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. 1040nr online filing However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. 1040nr online filing Compensation paid by the U. 1040nr online filing S. 1040nr online filing Government (Article XIX). 1040nr online filing   Wages, salaries, and similar income (other than pensions) paid to a U. 1040nr online filing S. 1040nr online filing citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. 1040nr online filing   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. 1040nr online filing Students and apprentices (Article XX). 1040nr online filing   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. 1040nr online filing The recipient must be or must have been a U. 1040nr online filing S. 1040nr online filing resident immediately before visiting Canada. 1040nr online filing   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. 1040nr online filing Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. 1040nr online filing S. 1040nr online filing residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). 1040nr online filing Canadian pensions and annuities paid to U. 1040nr online filing S. 1040nr online filing residents may be taxed by the United States, but the amount of any pension included in income for U. 1040nr online filing S. 1040nr online filing tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. 1040nr online filing Pensions. 1040nr online filing   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. 1040nr online filing It includes pensions paid by private employers and the government for services rendered. 1040nr online filing   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. 1040nr online filing   Pensions do not include social security benefits. 1040nr online filing Roth IRAs. 1040nr online filing   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. 1040nr online filing S. 1040nr online filing tax if paid to a U. 1040nr online filing S. 1040nr online filing resident. 1040nr online filing In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. 1040nr online filing However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. 1040nr online filing Tax-deferred plans. 1040nr online filing   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. 1040nr online filing S. 1040nr online filing tax, even if it is not distributed. 1040nr online filing However, a U. 1040nr online filing S. 1040nr online filing citizen or resident can elect to defer U. 1040nr online filing S. 1040nr online filing tax on income from the plan until the income is distributed. 1040nr online filing Form 8891 is used to make the election. 1040nr online filing Annuities. 1040nr online filing    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). 1040nr online filing Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. 1040nr online filing Special rules. 1040nr online filing    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. 1040nr online filing Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. 1040nr online filing Social security benefits. 1040nr online filing   U. 1040nr online filing S. 1040nr online filing social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. 1040nr online filing Alimony. 1040nr online filing   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. 1040nr online filing S. 1040nr online filing residents are exempt from Canadian tax. 1040nr online filing For purposes of U. 1040nr online filing S. 1040nr online filing tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. 1040nr online filing Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. 1040nr online filing Dividends (Article X). 1040nr online filing   For Canadian source dividends received by U. 1040nr online filing S. 1040nr online filing residents, the Canadian income tax generally may not be more than 15%. 1040nr online filing   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. 1040nr online filing However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. 1040nr online filing   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. 1040nr online filing Interest (Article XI). 1040nr online filing   Generally, Canadian source interest received by U. 1040nr online filing S. 1040nr online filing residents is exempt from Canadian income tax. 1040nr online filing   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. 1040nr online filing Gains from the sale of property (Article XIII). 1040nr online filing   Generally, gains from the sale of personal property by a U. 1040nr online filing S. 1040nr online filing resident having no permanent establishment in Canada are exempt from Canadian income tax. 1040nr online filing However, the exemption from Canadian tax does not apply to gains realized by U. 1040nr online filing S. 1040nr online filing residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. 1040nr online filing   If the property subject to Canadian tax is a capital asset and was owned by the U. 1040nr online filing S. 1040nr online filing resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. 1040nr online filing Royalties (Article XII). 1040nr online filing   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. 1040nr online filing   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. 1040nr online filing   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. 1040nr online filing Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. 1040nr online filing Gambling losses. 1040nr online filing   Canadian residents may deduct gambling losses in the U. 1040nr online filing S. 1040nr online filing against gambling winnings in the U. 1040nr online filing S. 1040nr online filing in the same manner as a U. 1040nr online filing S. 1040nr online filing resident. 1040nr online filing Charitable Contributions United States income tax return. 1040nr online filing   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. 1040nr online filing Besides being subject to the overall limits applicable to all your charitable contributions under U. 1040nr online filing S. 1040nr online filing tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. 1040nr online filing S. 1040nr online filing percentage limits on charitable contributions, applied to your Canadian source income. 1040nr online filing If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. 1040nr online filing Example. 1040nr online filing You are a U. 1040nr online filing S. 1040nr online filing citizen living in Canada. 1040nr online filing You have both U. 1040nr online filing S. 1040nr online filing and Canadian source income. 1040nr online filing During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. 1040nr online filing S. 1040nr online filing tax law if they were U. 1040nr online filing S. 1040nr online filing organizations. 1040nr online filing To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. 1040nr online filing S. 1040nr online filing income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. 1040nr online filing S. 1040nr online filing income tax law. 1040nr online filing Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. 1040nr online filing S. 1040nr online filing income tax law. 1040nr online filing The appropriate percentage limit for U. 1040nr online filing S. 1040nr online filing tax purposes is applied to your total adjusted gross income from all sources. 1040nr online filing Qualified charities. 1040nr online filing   These Canadian organizations must meet the qualifications that a U. 1040nr online filing S. 1040nr online filing charitable organization must meet under U. 1040nr online filing S. 1040nr online filing tax law. 1040nr online filing Usually an organization will notify you if it qualifies. 1040nr online filing For further information on charitable contributions and the U. 1040nr online filing S. 1040nr online filing percentage limits, see Publication 526, Charitable Contributions. 1040nr online filing Canadian income tax return. 1040nr online filing   Under certain conditions, contributions to qualified U. 1040nr online filing S. 1040nr online filing charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. 1040nr online filing Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. 1040nr online filing In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. 1040nr online filing For detailed discussions of the U. 1040nr online filing S. 1040nr online filing income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. 1040nr online filing See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. 1040nr online filing S. 1040nr online filing citizens residing in Canada. 1040nr online filing Competent Authority Assistance Under Article XXVI, a U. 1040nr online filing S. 1040nr online filing citizen or resident may request assistance from the U. 1040nr online filing S. 1040nr online filing competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. 1040nr online filing The U. 1040nr online filing S. 1040nr online filing competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. 1040nr online filing If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. 1040nr online filing It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. 1040nr online filing This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 1040nr online filing For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. 1040nr online filing irs. 1040nr online filing gov/irb/2006-49_IRB/ar13. 1040nr online filing html. 1040nr online filing The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. 1040nr online filing , NW Routing: MA3-322A Washington, D. 1040nr online filing C. 1040nr online filing 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. 1040nr online filing S. 1040nr online filing taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. 1040nr online filing This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. 1040nr online filing For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. 1040nr online filing Attach your protective claim to your request for competent authority assistance. 1040nr online filing Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. 1040nr online filing How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. 1040nr online filing Text of Treaty You can get the text of the U. 1040nr online filing S. 1040nr online filing —Canada income tax treaty from: Superintendent of Documents U. 1040nr online filing S. 1040nr online filing Government Printing Office P. 1040nr online filing O. 1040nr online filing Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. 1040nr online filing gov. 1040nr online filing U. 1040nr online filing S. 1040nr online filing Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. 1040nr online filing To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. 1040nr online filing S. 1040nr online filing Embassy or consulate. 1040nr online filing Mail. 1040nr online filing For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. 1040nr online filing You can call the IRS for help at (267) 941-1000 (not a toll-free call). 1040nr online filing Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. 1040nr online filing The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. 1040nr online filing S. 1040nr online filing ) or on the Internet at www. 1040nr online filing cra-arc. 1040nr online filing gc. 1040nr online filing ca. 1040nr online filing Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

The 1040nr Online Filing

1040nr online filing Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 1040nr online filing Ordering forms and publications. 1040nr online filing Tax questions. 1040nr online filing What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 1040nr online filing You must pay the tax as you earn or receive income during the year. 1040nr online filing There are two ways to pay as you go. 1040nr online filing Withholding. 1040nr online filing If you are an employee, your employer probably withholds income tax from your pay. 1040nr online filing In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 1040nr online filing The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 1040nr online filing Estimated tax. 1040nr online filing 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 online filing People who are in business for themselves generally will have to pay their tax this way. 1040nr online filing You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 1040nr online filing Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 1040nr online filing This publication explains both of these methods. 1040nr online filing It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 1040nr online filing 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 online filing Generally, the IRS can figure this penalty for you. 1040nr online filing This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 1040nr online filing Nonresident aliens. 1040nr online filing    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 online filing Also see chapter 8 of Publication 519, U. 1040nr online filing S. 1040nr online filing Tax Guide for Aliens, for important information on withholding. 1040nr online filing What's new for 2013 and 2014. 1040nr online filing   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 1040nr online filing Comments and suggestions. 1040nr online filing   We welcome your comments about this publication and your suggestions for future editions. 1040nr online filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr online filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr online filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr online filing   You can send your comments from www. 1040nr online filing irs. 1040nr online filing gov/formspubs/. 1040nr online filing Click on “More Information” and then on Give us feedback on forms and publications. 1040nr online filing   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 online filing Ordering forms and publications. 1040nr online filing   Visit www. 1040nr online filing irs. 1040nr online filing 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 online filing Internal Revenue Service 1201 N. 1040nr online filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr online filing   If you have a tax question, check the information available on IRS. 1040nr online filing gov or call 1-800-829-1040. 1040nr online filing We cannot answer tax questions sent to either of the above addresses. 1040nr online filing 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 online filing Standard mileage rates. 1040nr online filing  The 2014 rate for business use of your vehicle is 56 cents per mile. 1040nr online filing The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 1040nr online filing The rate of 14 cents per mile for charitable use is unchanged. 1040nr online filing Personal exemption increased for certain taxpayers. 1040nr online filing  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 online filing The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 1040nr online filing Limitation on itemized deductions. 1040nr online filing  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 online filing Health care coverage. 1040nr online filing  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 online filing For examples on how this payment works, go to www. 1040nr online filing IRS. 1040nr online filing gov/aca and click under the “Individuals & Families” section. 1040nr online filing You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 1040nr online filing For general information on these requirements, go to www. 1040nr online filing IRS. 1040nr online filing gov/aca. 1040nr online filing Advance payments of the Premium Tax Credit. 1040nr online filing  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 online filing Receiving too little or too much in advance will affect your refund or balance due. 1040nr online filing Promptly report changes in your income or family size to your Marketplace. 1040nr online filing You may want to consider this when figuring your estimated taxes for 2014. 1040nr online filing For more information, go to www. 1040nr online filing IRS. 1040nr online filing gov/aca and see Publication 5120 and Publication 5121. 1040nr online filing http://www. 1040nr online filing IRS. 1040nr online filing gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 1040nr online filing  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 online filing Lifetime learning credit income limits. 1040nr online filing  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 1040nr online filing Retirement savings contribution credit income limits increased. 1040nr online filing  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 online filing Adoption credit or exclusion. 1040nr online filing  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 1040nr online filing In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 1040nr online filing Earned income credit (EIC). 1040nr online filing  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 online filing Also, the maximum MAGI you can have and still get the credit has increased. 1040nr online filing 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 online filing The maximum investment income you can have and get the credit has increased to $3,350. 1040nr online filing Reminders Future developments. 1040nr online filing  The IRS has created a page on IRS. 1040nr online filing gov for information about Publication 505 at www. 1040nr online filing irs. 1040nr online filing gov/pub505. 1040nr online filing Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 1040nr online filing Social security tax. 1040nr online filing   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 1040nr online filing The annual limit is $117,000 in 2014. 1040nr online filing Photographs of missing children. 1040nr online filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr online filing Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 1040nr online filing 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 online filing Additional Medicare Tax. 1040nr online filing  Beginning in 2013, a 0. 1040nr online filing 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 online filing You may need to include this amount when figuring your estimated tax. 1040nr online filing See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040nr online filing 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 online filing For more information on Additional Medicare Tax, go to IRS. 1040nr online filing gov and enter “Additional Medicare Tax” in the search box. 1040nr online filing Net Investment Income Tax. 1040nr online filing  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040nr online filing NIIT is a 3. 1040nr online filing 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040nr online filing NIIT may need to be included when figuring estimated tax. 1040nr online filing See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040nr online filing 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 online filing For more information on NIIT, go to IRS. 1040nr online filing gov and enter “Net Investment Income Tax” in the search box. 1040nr online filing Prev  Up  Next   Home   More Online Publications