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1040x Efile

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1040x Efile

1040x efile 6. 1040x efile   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. 1040x efile  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 1040x efile For more information, see the retiree drug subsidy frequently asked questions on IRS. 1040x efile gov. 1040x efile Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. 1040x efile However, you may have to capitalize certain insurance costs under the uniform capitalization rules. 1040x efile For more information, see Capitalized Premiums , later. 1040x efile Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. 1040x efile S. 1040x efile Individual Income Tax Return See chapter 12 for information about getting publications and forms. 1040x efile Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. 1040x efile Insurance that covers fire, storm, theft, accident, or similar losses. 1040x efile Credit insurance that covers losses from business bad debts. 1040x efile Group hospitalization and medical insurance for employees, including long-term care insurance. 1040x efile If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. 1040x efile If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. 1040x efile See Publication 15-B. 1040x efile Liability insurance. 1040x efile Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 1040x efile Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 1040x efile If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. 1040x efile If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. 1040x efile Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 1040x efile Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 1040x efile Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 1040x efile If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 1040x efile If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 1040x efile Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. 1040x efile Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 1040x efile Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. 1040x efile The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 1040x efile A child includes your son, daughter, stepchild, adopted child, or foster child. 1040x efile A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040x efile One of the following statements must be true. 1040x efile You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. 1040x efile You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040x efile , box 14, code A. 1040x efile You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. 1040x efile You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 1040x efile Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. 1040x efile The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. 1040x efile For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. 1040x efile For partners, a policy can be either in the name of the partnership or in the name of the partner. 1040x efile You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 1040x efile However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 1040x efile Otherwise, the insurance plan will not be considered to be established under your business. 1040x efile For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. 1040x efile You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. 1040x efile However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. 1040x efile Otherwise, the insurance plan will not be considered to be established under your business. 1040x efile Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. 1040x efile If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. 1040x efile For more information, see Form 1040X, Amended U. 1040x efile S. 1040x efile Individual Income Tax Return. 1040x efile Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. 1040x efile Take the deduction on Form 1040, line 29. 1040x efile Qualified long-term care insurance. 1040x efile   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. 1040x efile But, for each person covered, you can include only the smaller of the following amounts. 1040x efile The amount paid for that person. 1040x efile The amount shown below. 1040x efile Use the person's age at the end of the tax year. 1040x efile Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. 1040x efile   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. 1040x efile The contract must meet all the following requirements. 1040x efile It must be guaranteed renewable. 1040x efile It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. 1040x efile It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. 1040x efile It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 1040x efile Qualified long-term care services. 1040x efile   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. 1040x efile The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. 1040x efile Worksheet 6-A. 1040x efile Self-Employed Health Insurance Deduction Worksheet Note. 1040x efile Use a separate worksheet for each trade or business under which an insurance plan is established. 1040x efile 1. 1040x efile Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. 1040x efile Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 1040x efile But do not include the following. 1040x efile   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 1040x efile Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. 1040x efile Any amounts you included on Form 8885, line 4. 1040x efile Any qualified health insurance premiums you paid to “U. 1040x efile S. 1040x efile Treasury-HCTC. 1040x efile ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. 1040x efile Any payments for qualified long-term care insurance (see line 2) 1. 1040x efile   2. 1040x efile For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. 1040x efile       a) Total payments made for that person during the year. 1040x efile       b) The amount shown below. 1040x efile Use the person's age at the end of the tax year. 1040x efile         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 1040x efile If more than one person is covered, figure separately the amount to enter for each person. 1040x efile Then enter the total of those amounts 2. 1040x efile   3. 1040x efile Add lines 1 and 2 3. 1040x efile   4. 1040x efile Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. 1040x efile Do not include Conservation Reserve Program payments exempt from self-employment tax. 1040x efile If the business is an S corporation, skip to line 11 4. 1040x efile   5. 1040x efile Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. 1040x efile Do not include Conservation Reserve Program payments exempt from self-employment tax. 1040x efile See the Instructions for Schedule SE (Form 1040). 1040x efile Do not include any net losses shown on these schedules. 1040x efile 5. 1040x efile   6. 1040x efile Divide line 4 by line 5 6. 1040x efile   7. 1040x efile Multiply Form 1040, line 27, by the percentage on line 6 7. 1040x efile   8. 1040x efile Subtract line 7 from line 4 8. 1040x efile   9. 1040x efile Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. 1040x efile   10. 1040x efile Subtract line 9 from line 8 10. 1040x efile   11. 1040x efile Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. 1040x efile   12. 1040x efile Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. 1040x efile   13. 1040x efile Subtract line 12 from line 10 or 11, whichever applies 13. 1040x efile   14. 1040x efile Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. 1040x efile Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). 1040x efile 14. 1040x efile   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. 1040x efile Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. 1040x efile * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. 1040x efile However, it does not include capital gain income. 1040x efile Chronically ill individual. 1040x efile   A chronically ill individual is a person who has been certified as one of the following. 1040x efile An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. 1040x efile Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. 1040x efile An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040x efile The certification must have been made by a licensed health care practitioner within the previous 12 months. 1040x efile Benefits received. 1040x efile   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. 1040x efile Other coverage. 1040x efile   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. 1040x efile In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. 1040x efile   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. 1040x efile However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. 1040x efile Effect on itemized deductions. 1040x efile   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. 1040x efile Effect on self-employment tax. 1040x efile   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. 1040x efile For more information, see Schedule SE (Form 1040). 1040x efile How to figure the deduction. 1040x efile   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 1040x efile However, if any of the following apply, you must use Worksheet 6-A in this chapter. 1040x efile You had more than one source of income subject to self-employment tax. 1040x efile You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040x efile You are using amounts paid for qualified long-term care insurance to figure the deduction. 1040x efile If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. 1040x efile Health coverage tax credit. 1040x efile   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. 1040x efile Use Form 8885 to figure the amount, if any, of this credit. 1040x efile   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. 1040x efile Any amounts you included on Form 8885, line 4. 1040x efile Any qualified health insurance premiums you paid to “U. 1040x efile S. 1040x efile Treasury-HCTC. 1040x efile ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040x efile More than one health plan and business. 1040x efile   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. 1040x efile Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). 1040x efile For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. 1040x efile Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. 1040x efile Self-insurance reserve funds. 1040x efile You cannot deduct amounts credited to a reserve set up for self-insurance. 1040x efile This applies even if you cannot get business insurance coverage for certain business risks. 1040x efile However, your actual losses may be deductible. 1040x efile See Publication 547. 1040x efile Loss of earnings. 1040x efile You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. 1040x efile However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. 1040x efile Certain life insurance and annuities. 1040x efile For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 1040x efile You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 1040x efile A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 1040x efile For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 1040x efile The disallowance applies without regard to whom the policy covers. 1040x efile Partners. 1040x efile If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. 1040x efile You cannot deduct the insurance premiums. 1040x efile Insurance to secure a loan. 1040x efile If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 1040x efile Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 1040x efile In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. 1040x efile Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 1040x efile Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 1040x efile You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 1040x efile Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. 1040x efile Uniform capitalization rules. 1040x efile   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 1040x efile Produce real property or tangible personal property. 1040x efile For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 1040x efile Acquire property for resale. 1040x efile However, these rules do not apply to the following property. 1040x efile Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 1040x efile Property you produce if you meet either of the following conditions. 1040x efile Your indirect costs of producing the property are $200,000 or less. 1040x efile You use the cash method of accounting and do not account for inventories. 1040x efile More information. 1040x efile   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 1040x efile When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. 1040x efile Cash method. 1040x efile   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. 1040x efile However, see Prepayment , later. 1040x efile Accrual method. 1040x efile   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. 1040x efile In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). 1040x efile For more information about the accrual method of accounting, see chapter 1. 1040x efile For information about the exception for recurring items, see Publication 538. 1040x efile Prepayment. 1040x efile   You cannot deduct expenses in advance, even if you pay them in advance. 1040x efile This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 1040x efile   Expenses such as insurance are generally allocable to a period of time. 1040x efile You can deduct insurance expenses for the year to which they are allocable. 1040x efile Example. 1040x efile In 2013, you signed a 3-year insurance contract. 1040x efile Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 1040x efile You can deduct in 2014 and 2015 the premium allocable to those years. 1040x efile Dividends received. 1040x efile   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. 1040x efile For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 1040x efile Prev  Up  Next   Home   More Online Publications
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The 1040x Efile

1040x efile Index A Alien Resident, Resident alien. 1040x efile American Institute in Taiwan, U. 1040x efile S. 1040x efile employees of, American Institute in Taiwan. 1040x efile American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. 1040x efile Last year, Bona fide resident for part of a year. 1040x efile Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. 1040x efile , Reassignment. 1040x efile Treaty provisions, Special agreements and treaties. 1040x efile Voting by absentee ballot, Effect of voting by absentee ballot. 1040x efile Waiver of time requirements, Waiver of Time Requirements, U. 1040x efile S. 1040x efile Travel Restrictions C Camps, foreign, Foreign camps. 1040x efile Carryover of housing deduction, Carryover. 1040x efile Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. 1040x efile Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. 1040x efile , Earned income credit. 1040x efile Foreign tax, Foreign tax credit. 1040x efile , Taxes of Foreign Countries and U. 1040x efile S. 1040x efile Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. 1040x efile S. 1040x efile Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. 1040x efile Social security number, Social security number. 1040x efile Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. 1040x efile E Earned income Foreign, Foreign Earned Income, Foreign camps. 1040x efile , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. 1040x efile Earned income credit, Earned income credit. 1040x efile , Earned income credit. 1040x efile Employer-provided amounts, Employer-provided amounts. 1040x efile Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. 1040x efile Meals and lodging, Exclusion of Meals and Lodging U. 1040x efile S. 1040x efile possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. 1040x efile Meeting bona fide residence or physical presence test, Extension of time to meet tests. 1040x efile F Fellowships, Scholarships and fellowships. 1040x efile Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. 1040x efile Figuring U. 1040x efile S. 1040x efile income tax, Figuring actual tax. 1040x efile Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 1040x efile Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. 1040x efile , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. 1040x efile Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. 1040x efile , Publication 54 - Additional Material Household, second, Second foreign household. 1040x efile Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. 1040x efile Foreign earned income Defined, Foreign Earned Income, More information. 1040x efile U. 1040x efile S. 1040x efile Government employees, U. 1040x efile S. 1040x efile Government Employees, More information. 1040x efile Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. 1040x efile Foreign tax credit, Foreign tax credit or deduction. 1040x efile Income received after year earned, Paid in year following work. 1040x efile , Example. 1040x efile Limit, Limit on Excludable Amount, Physical presence test. 1040x efile , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. 1040x efile Part-year exclusion, Part-year exclusion. 1040x efile Physical presence test, maximum exclusion, Physical presence test. 1040x efile Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 1040x efile Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. 1040x efile Foreign tax credit, Foreign tax credit or deduction. 1040x efile Foreign housing exclusion/deduction Carryover of deduction, Carryover. 1040x efile Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. 1040x efile Housing amount, Housing Amount Housing expenses, Housing expenses. 1040x efile Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 1040x efile Second foreign household, Second foreign household. 1040x efile Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. 1040x efile , Foreign tax credit or deduction. 1040x efile Foreign taxes Credit for, Foreign tax credit. 1040x efile , Taxes of Foreign Countries and U. 1040x efile S. 1040x efile Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. 1040x efile S. 1040x efile Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. 1040x efile Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. 1040x efile , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. 1040x efile 2350, How to get an extension. 1040x efile 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. 1040x efile 4868, Automatic 6-month extension. 1040x efile 673, Statement. 1040x efile 8689, Non-USVI resident with USVI income. 1040x efile 8822, Reminders W-4, Foreign tax credit. 1040x efile Free tax services, Free help with your tax return. 1040x efile Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. 1040x efile Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. 1040x efile Where to file, Resident of Guam. 1040x efile H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. 1040x efile Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. 1040x efile Expenses, Housing expenses. 1040x efile I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. 1040x efile Blocked, Blocked Income Community, Community income. 1040x efile Corporation, Income from a corporation. 1040x efile Earned, Foreign Earned Income, Foreign camps. 1040x efile , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. 1040x efile Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. 1040x efile Pensions and annuities, Pensions and annuities. 1040x efile , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. 1040x efile Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. 1040x efile Reimbursement of moving expenses, Reimbursement of moving expenses. 1040x efile Rental, Rental income. 1040x efile Royalties, Royalties. 1040x efile Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. 1040x efile Source of, Source of Earned Income Stock options, Stock options. 1040x efile Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. 1040x efile Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. 1040x efile Income exclusion, Limit on Excludable Amount, Physical presence test. 1040x efile Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. 1040x efile N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 1040x efile Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. 1040x efile Where to file, Resident of the Commonwealth of the Northern Mariana Islands. 1040x efile P Part-year exclusion, Part-year exclusion. 1040x efile Pay for personal services, Earned income. 1040x efile , Common Benefits Paying U. 1040x efile S. 1040x efile tax in foreign currency, Paying U. 1040x efile S. 1040x efile tax in foreign currency. 1040x efile Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. 1040x efile , Common Benefits Withholding from, Withholding from pension payments. 1040x efile Physical presence test 12-month period, How to figure the 12-month period. 1040x efile Defined, Physical Presence Test Maximum exclusion, Physical presence test. 1040x efile Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. 1040x efile S. 1040x efile Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. 1040x efile S. 1040x efile Virgin Islands Residents of, Puerto Rico. 1040x efile Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. 1040x efile Employee expenses, Reimbursement of employee expenses. 1040x efile Moving expenses, Reimbursement of moving expenses. 1040x efile Resident alien defined, Resident alien. 1040x efile Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. 1040x efile Second foreign household, Second foreign household. 1040x efile , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. 1040x efile Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. 1040x efile T Taiwan, American Institute in, American Institute in Taiwan. 1040x efile Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. 1040x efile Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. 1040x efile Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. 1040x efile S. 1040x efile Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. 1040x efile S. 1040x efile Government employees, U. 1040x efile S. 1040x efile Government Employees, More information. 1040x efile U. 1040x efile S. 1040x efile Virgin Islands Possession exclusion, Puerto Rico and U. 1040x efile S. 1040x efile Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. 1040x efile Residents of, Resident of U. 1040x efile S. 1040x efile Virgin Islands (USVI). 1040x efile Where to file, Resident of U. 1040x efile S. 1040x efile Virgin Islands (USVI). 1040x efile W Waiver of time requirements, Waiver of Time Requirements, U. 1040x efile S. 1040x efile Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. 1040x efile , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. 1040x efile Guam residents, Resident of Guam. 1040x efile No legal residence in U. 1040x efile S. 1040x efile , Where To File Virgin Islands residents, nonresidents, Resident of U. 1040x efile S. 1040x efile Virgin Islands (USVI). 1040x efile Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. 1040x efile Prev  Up     Home   More Online Publications