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1040nr Publication 970 - Additional Material Table of Contents AppendicesAppendix A. 1040nr Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. 1040nr Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. 1040nr Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. 1040nr It is intended only as a guide. 1040nr Look in this publication for more complete information. 1040nr   Appendix A. 1040nr Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). 1040nr Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. 1040nr Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. 1040nr Sean enrolled as a full-time graduate student in August 2013 at California State College. 1040nr He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. 1040nr His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. 1040nr Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. 1040nr In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. 1040nr California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. 1040nr California State College reports amounts billed in 2013 instead of amounts paid during 2013. 1040nr In completing Form 8863, the Joneses use the amounts they paid. 1040nr Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. 1040nr Dave and Valerie figure their education credits by completing Form 8863. 1040nr They begin Form 8863 on page 2 before completing Part I on page 1. 1040nr Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. 1040nr The Joneses decide to complete Part III for Carey first, as shown later. 1040nr They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. 1040nr The Joneses complete a separate Part III for their son Sean. 1040nr They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. 1040nr They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. 1040nr Once they have completed Part III for each student, they figure their credits. 1040nr The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. 1040nr They enter the amount from line 8, $1,000, on line 66 of their Form 1040. 1040nr The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). 1040nr They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. 1040nr They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. 1040nr The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. 1040nr The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. 1040nr They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. 1040nr This image is too large to be displayed in the current screen. 1040nr Please click the link to view the image. 1040nr Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 1040nr Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. 1040nr Less adjustments:     a. 1040nr Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 1040nr Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 1040nr Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 1040nr Total adjustments (add lines 2a, 2b, and 2c) 0 4. 1040nr Adjusted qualified education expenses. 1040nr Subtract line 3 from line 1. 1040nr If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. 1040nr Please click the link to view the image. 1040nr Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. 1040nr Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. 1040nr Less adjustments:     a. 1040nr Tax-free educational assistance received in 2013 allocable to the academic period   0     b. 1040nr Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. 1040nr Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. 1040nr Total adjustments (add lines 2a, 2b, and 2c) 0 4. 1040nr Adjusted qualified education expenses. 1040nr Subtract line 3 from line 1. 1040nr If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. 1040nr Enter the amount from Form 8863, line 18 1. 1040nr 1,190 2. 1040nr Enter the amount from Form 8863, line 9 2. 1040nr 1,500 3. 1040nr Add lines 1 and 2 3. 1040nr 2,690 4. 1040nr Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. 1040nr 1,000 5. 1040nr Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. 1040nr 0 6. 1040nr Subtract line 5 from line 4 6. 1040nr 1,000 7. 1040nr   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. 1040nr 1,000 This image is too large to be displayed in the current screen. 1040nr Please click the link to view the image. 1040nr Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. 1040nr Please click the link to view the image. 1040nr Carey Jones page 2 This image is too large to be displayed in the current screen. 1040nr Please click the link to view the image. 1040nr Filled-in Form 8863 Jones page 2 Appendix B. 1040nr Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. 1040nr See the text for definitions and details. 1040nr Do not rely on this chart alone. 1040nr    Caution:You generally cannot claim more than one benefit for the same education expense. 1040nr   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. 1040nr    40% of the credit may be refundable (limited to $1,000 per student). 1040nr Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. 1040nr , that must be paid to the educational institution, etc. 1040nr , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. 1040nr   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. 1040nr Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. 1040nr For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. 1040nr For each term listed below that has more than one definition, the definition for each education benefit is listed. 1040nr Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 1040nr If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 1040nr Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. 1040nr They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. 1040nr For information on a specific benefit, see the appropriate chapter in this publication. 1040nr Candidate for a degree:   A student who meets either of the following requirements. 1040nr Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 1040nr Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. 1040nr Eligible educational institution:    American opportunity credit. 1040nr Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 1040nr It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr Coverdell education savings account (ESA). 1040nr Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 1040nr It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. 1040nr Education savings bond program. 1040nr Same as American opportunity credit in this category. 1040nr IRA, early distributions from. 1040nr Same as American opportunity credit in this category. 1040nr Lifetime learning credit. 1040nr Same as American opportunity credit in this category. 1040nr Qualified tuition program (QTP). 1040nr Same as American opportunity credit in this category. 1040nr Scholarships and fellowships. 1040nr An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 1040nr Student loan, cancellation of. 1040nr Same as Scholarships and fellowships in this category. 1040nr Student loan interest deduction. 1040nr Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. 1040nr It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. 1040nr Tuition and fees deduction. 1040nr Same as American opportunity credit in this category. 1040nr Eligible student:    American opportunity credit. 1040nr A student who meets all of the following requirements for the tax year for which the credit is being determined. 1040nr Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. 1040nr Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). 1040nr For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. 1040nr Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. 1040nr Lifetime learning credit. 1040nr A student who is enrolled in one or more courses at an eligible educational institution. 1040nr Student loan interest deduction. 1040nr A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. 1040nr Tuition and fees deduction. 1040nr A student who is enrolled in one or more courses at an eligible educational institution. 1040nr Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. 1040nr Modified adjusted gross income (MAGI):    American opportunity credit. 1040nr Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040nr Coverdell education savings account (ESA). 1040nr Same as American opportunity credit in this category. 1040nr Education savings bond program. 1040nr Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 1040nr Lifetime learning credit. 1040nr Same as American opportunity credit in this category. 1040nr Student loan interest deduction. 1040nr Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040nr Tuition and fees deduction. 1040nr Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040nr Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. 1040nr Qualified education expenses:   See pertinent chapter for specific items. 1040nr    American opportunity credit. 1040nr Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. 1040nr Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. 1040nr Does not include expenses for room and board. 1040nr Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. 1040nr Coverdell education savings account (ESA). 1040nr Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. 1040nr Many specialized expenses included for K–12. 1040nr Also includes expenses for special needs services and contribution to qualified tuition program (QTP). 1040nr Education savings bond program. 1040nr Tuition and fees required to enroll at or attend an eligible educational institution. 1040nr Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). 1040nr Does not include expenses for room and board. 1040nr Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 1040nr IRA, early distributions from. 1040nr Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 1040nr Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 1040nr Lifetime learning credit. 1040nr Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 1040nr Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 1040nr Does not include expenses for room and board. 1040nr Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. 1040nr Qualified tuition program (QTP). 1040nr Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. 1040nr Includes expenses for special needs services and computer access. 1040nr Scholarships and fellowships. 1040nr Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 1040nr Course-related items must be required of all students in the course of instruction. 1040nr Student loan interest deduction. 1040nr Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). 1040nr Tuition and fees deduction. 1040nr Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 1040nr Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 1040nr Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. 1040nr To include as tax on your current year's return an amount allowed as a credit in a prior year. 1040nr Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. 1040nr Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. 1040nr Prev  Up  Next   Home   More Online Publications
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1040nr Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. 1040nr Special Liberty Zone depreciation allowance, Acquisition date test. 1040nr Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. 1040nr Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. 1040nr Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. 1040nr Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. 1040nr Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. 1040nr F Foreign missionaries, Foreign missionaries. 1040nr Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. 1040nr Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. 1040nr Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. 1040nr P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. 1040nr , Placed in service date test. 1040nr Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 1040nr Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. 1040nr Qualified property: Increased section 179 deduction, Qualified property. 1040nr Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. 1040nr Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. 1040nr S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. 1040nr Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. 1040nr Tests for qualification, Tests to be met. 1040nr Substantial use, special Liberty Zone depreciation allowance, Substantial use test. 1040nr Suggestions, Comments and suggestions. 1040nr T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. 1040nr Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. 1040nr TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. 1040nr Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. 1040nr Prev  Up     Home   More Online Publications