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2008 Amended Tax Return Instructions

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2008 Amended Tax Return Instructions

2008 amended tax return instructions 2. 2008 amended tax return instructions   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. 2008 amended tax return instructions The pay may be in cash, property, or services. 2008 amended tax return instructions It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. 2008 amended tax return instructions For information about deducting employment taxes, see chapter 5. 2008 amended tax return instructions You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. 2008 amended tax return instructions Empowerment zone employment credit (Form 8844). 2008 amended tax return instructions Indian employment credit (Form 8845). 2008 amended tax return instructions Work opportunity credit (Form 5884). 2008 amended tax return instructions Credit for employer differential wage payments (Form 8932). 2008 amended tax return instructions Reduce your deduction for employee wages by the amount of employment credits you claim. 2008 amended tax return instructions For more information about these credits, see the form on which the credit is claimed. 2008 amended tax return instructions Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. 2008 amended tax return instructions Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. 2008 amended tax return instructions These and other requirements that apply to all business expenses are explained in chapter 1. 2008 amended tax return instructions In addition, the pay must meet both of the following tests. 2008 amended tax return instructions Test 1. 2008 amended tax return instructions It must be reasonable. 2008 amended tax return instructions Test 2. 2008 amended tax return instructions It must be for services performed. 2008 amended tax return instructions The form or method of figuring the pay does not affect its deductibility. 2008 amended tax return instructions For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. 2008 amended tax return instructions Test 1—Reasonableness You must be able to prove that the pay is reasonable. 2008 amended tax return instructions Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. 2008 amended tax return instructions If the pay is excessive, the excess pay is disallowed as a deduction. 2008 amended tax return instructions Factors to consider. 2008 amended tax return instructions   Determine the reasonableness of pay by the facts and circumstances. 2008 amended tax return instructions Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. 2008 amended tax return instructions   To determine if pay is reasonable, also consider the following items and any other pertinent facts. 2008 amended tax return instructions The duties performed by the employee. 2008 amended tax return instructions The volume of business handled. 2008 amended tax return instructions The character and amount of responsibility. 2008 amended tax return instructions The complexities of your business. 2008 amended tax return instructions The amount of time required. 2008 amended tax return instructions The cost of living in the locality. 2008 amended tax return instructions The ability and achievements of the individual employee performing the service. 2008 amended tax return instructions The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. 2008 amended tax return instructions Your policy regarding pay for all your employees. 2008 amended tax return instructions The history of pay for each employee. 2008 amended tax return instructions Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. 2008 amended tax return instructions Employee-shareholder salaries. 2008 amended tax return instructions   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. 2008 amended tax return instructions The excessive part of the salary would not be allowed as a salary deduction by the corporation. 2008 amended tax return instructions For more information on corporate distributions to shareholders, see Publication 542, Corporations. 2008 amended tax return instructions Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. 2008 amended tax return instructions For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. 2008 amended tax return instructions Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. 2008 amended tax return instructions If you give property to an employee as an employee achievement award, your deduction may be limited. 2008 amended tax return instructions Achievement awards. 2008 amended tax return instructions   An achievement award is an item of tangible personal property that meets all the following requirements. 2008 amended tax return instructions It is given to an employee for length of service or safety achievement. 2008 amended tax return instructions It is awarded as part of a meaningful presentation. 2008 amended tax return instructions It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. 2008 amended tax return instructions Length-of-service award. 2008 amended tax return instructions    An award will qualify as a length-of-service award only if either of the following applies. 2008 amended tax return instructions The employee receives the award after his or her first 5 years of employment. 2008 amended tax return instructions The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. 2008 amended tax return instructions Safety achievement award. 2008 amended tax return instructions    An award for safety achievement will qualify as an achievement award unless one of the following applies. 2008 amended tax return instructions It is given to a manager, administrator, clerical employee, or other professional employee. 2008 amended tax return instructions During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). 2008 amended tax return instructions Deduction limit. 2008 amended tax return instructions   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. 2008 amended tax return instructions $400 for awards that are not qualified plan awards. 2008 amended tax return instructions $1,600 for all awards, whether or not qualified plan awards. 2008 amended tax return instructions   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. 2008 amended tax return instructions   A highly compensated employee is an employee who meets either of the following tests. 2008 amended tax return instructions The employee was a 5% owner at any time during the year or the preceding year. 2008 amended tax return instructions The employee received more than $115,000 in pay for the preceding year. 2008 amended tax return instructions You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. 2008 amended tax return instructions   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. 2008 amended tax return instructions To figure this average cost, ignore awards of nominal value. 2008 amended tax return instructions Deduct achievement awards as a nonwage business expense on your return or business schedule. 2008 amended tax return instructions You may not owe employment taxes on the value of some achievement awards you provide to an employee. 2008 amended tax return instructions See Publication 15-B. 2008 amended tax return instructions Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. 2008 amended tax return instructions However, the total bonuses, salaries, and other pay must be reasonable for the services performed. 2008 amended tax return instructions If the bonus is paid in property, see Property , later. 2008 amended tax return instructions Gifts of nominal value. 2008 amended tax return instructions    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. 2008 amended tax return instructions Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. 2008 amended tax return instructions For more information on this deduction limit, see Meals and lodging , later. 2008 amended tax return instructions Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. 2008 amended tax return instructions Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. 2008 amended tax return instructions For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. 2008 amended tax return instructions Fringe Benefits A fringe benefit is a form of pay for the performance of services. 2008 amended tax return instructions You can generally deduct the cost of fringe benefits. 2008 amended tax return instructions You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. 2008 amended tax return instructions You also may not owe employment taxes on the value of the fringe benefits. 2008 amended tax return instructions See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. 2008 amended tax return instructions Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. 2008 amended tax return instructions Certain fringe benefits are discussed next. 2008 amended tax return instructions See Publication 15-B for more details on these and other fringe benefits. 2008 amended tax return instructions Meals and lodging. 2008 amended tax return instructions   You can usually deduct the cost of furnishing meals and lodging to your employees. 2008 amended tax return instructions Deduct the cost in whatever category the expense falls. 2008 amended tax return instructions For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. 2008 amended tax return instructions If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. 2008 amended tax return instructions Deduction limit on meals. 2008 amended tax return instructions   You can generally deduct only 50% of the cost of furnishing meals to your employees. 2008 amended tax return instructions However, you can deduct the full cost of the following meals. 2008 amended tax return instructions Meals whose value you include in an employee's wages. 2008 amended tax return instructions Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. 2008 amended tax return instructions This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. 2008 amended tax return instructions Meals you furnish to your employees at the work site when you operate a restaurant or catering service. 2008 amended tax return instructions Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. 2008 amended tax return instructions Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). 2008 amended tax return instructions This does not include meals you furnish on vessels primarily providing luxury water transportation. 2008 amended tax return instructions Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. 2008 amended tax return instructions This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. 2008 amended tax return instructions Employee benefit programs. 2008 amended tax return instructions   Employee benefit programs include the following. 2008 amended tax return instructions Accident and health plans. 2008 amended tax return instructions Adoption assistance. 2008 amended tax return instructions Cafeteria plans. 2008 amended tax return instructions Dependent care assistance. 2008 amended tax return instructions Education assistance. 2008 amended tax return instructions Life insurance coverage. 2008 amended tax return instructions Welfare benefit funds. 2008 amended tax return instructions   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. 2008 amended tax return instructions For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. 2008 amended tax return instructions ). 2008 amended tax return instructions Life insurance coverage. 2008 amended tax return instructions   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. 2008 amended tax return instructions See Regulations section 1. 2008 amended tax return instructions 264-1 for more information. 2008 amended tax return instructions Welfare benefit funds. 2008 amended tax return instructions   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. 2008 amended tax return instructions Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. 2008 amended tax return instructions   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. 2008 amended tax return instructions If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. 2008 amended tax return instructions   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. 2008 amended tax return instructions The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. 2008 amended tax return instructions The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. 2008 amended tax return instructions These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. 2008 amended tax return instructions   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. 2008 amended tax return instructions Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. 2008 amended tax return instructions However, if the employee performs no services, treat the amount you advanced as a loan. 2008 amended tax return instructions If the employee does not repay the loan, treat it as income to the employee. 2008 amended tax return instructions Below-market interest rate loans. 2008 amended tax return instructions   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. 2008 amended tax return instructions See Below-Market Loans in chapter 4. 2008 amended tax return instructions Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. 2008 amended tax return instructions The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. 2008 amended tax return instructions You can claim the deduction only for the tax year in which your employee includes the property's value in income. 2008 amended tax return instructions Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. 2008 amended tax return instructions You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. 2008 amended tax return instructions Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. 2008 amended tax return instructions These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. 2008 amended tax return instructions Restricted property. 2008 amended tax return instructions   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. 2008 amended tax return instructions However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. 2008 amended tax return instructions    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. 2008 amended tax return instructions This means that the recipient is not likely to have to give up his or her rights in the property in the future. 2008 amended tax return instructions Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. 2008 amended tax return instructions However, your deduction may be limited. 2008 amended tax return instructions If you make the payment under an accountable plan, deduct it in the category of the expense paid. 2008 amended tax return instructions For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. 2008 amended tax return instructions If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. 2008 amended tax return instructions See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. 2008 amended tax return instructions Sick and Vacation Pay Sick pay. 2008 amended tax return instructions   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. 2008 amended tax return instructions However, your deduction is limited to amounts not compensated by insurance or other means. 2008 amended tax return instructions Vacation pay. 2008 amended tax return instructions   Vacation pay is an employee benefit. 2008 amended tax return instructions It includes amounts paid for unused vacation leave. 2008 amended tax return instructions You can deduct vacation pay only in the tax year in which the employee actually receives it. 2008 amended tax return instructions This rule applies regardless of whether you use the cash or accrual method of accounting. 2008 amended tax return instructions 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The 2008 Amended Tax Return Instructions

2008 amended tax return instructions Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2008 amended tax return instructions Tax questions. 2008 amended tax return instructions Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 2008 amended tax return instructions irs. 2008 amended tax return instructions gov/pub54. 2008 amended tax return instructions What's New Exclusion amount. 2008 amended tax return instructions  The maximum foreign earned income exclusion is adjusted annually for inflation. 2008 amended tax return instructions For 2013, the maximum exclusion has increased to $97,600. 2008 amended tax return instructions See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 2008 amended tax return instructions Housing expenses — base amount. 2008 amended tax return instructions  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 2008 amended tax return instructions The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 2008 amended tax return instructions For 2013, this amount is $42. 2008 amended tax return instructions 78 per day ($15,616 per year). 2008 amended tax return instructions See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 2008 amended tax return instructions Housing expenses — maximum amount. 2008 amended tax return instructions  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 2008 amended tax return instructions See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 2008 amended tax return instructions Filing requirements. 2008 amended tax return instructions  Generally, the amount of income you can receive before you must file an income tax return has increased. 2008 amended tax return instructions These amounts are shown in chapter 1 under Filing Requirements . 2008 amended tax return instructions Self-employment tax rate. 2008 amended tax return instructions  For 2013, the self-employment tax rate of 13. 2008 amended tax return instructions 3% has increased to 15. 2008 amended tax return instructions 3%. 2008 amended tax return instructions The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 2008 amended tax return instructions All net earnings are subject to the Medicare part of the tax. 2008 amended tax return instructions For more information, see chapter 3. 2008 amended tax return instructions IRA limitations for 2013. 2008 amended tax return instructions . 2008 amended tax return instructions  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 2008 amended tax return instructions You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 2008 amended tax return instructions If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 2008 amended tax return instructions See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 2008 amended tax return instructions Reminders Figuring tax on income not excluded. 2008 amended tax return instructions  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 2008 amended tax return instructions See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 2008 amended tax return instructions If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 2008 amended tax return instructions Form 8938. 2008 amended tax return instructions  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 2008 amended tax return instructions See Form 8938 in chapter 1. 2008 amended tax return instructions Change of address. 2008 amended tax return instructions  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 2008 amended tax return instructions If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 2008 amended tax return instructions Photographs of missing children. 2008 amended tax return instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2008 amended tax return instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2008 amended tax return instructions 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. 2008 amended tax return instructions Introduction This publication discusses special tax rules for U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizens and resident aliens who work abroad or who have income earned in foreign countries. 2008 amended tax return instructions If you are a U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizen or resident alien, your worldwide income generally is subject to U. 2008 amended tax return instructions S. 2008 amended tax return instructions income tax, regardless of where you are living. 2008 amended tax return instructions Also, you are subject to the same income tax filing requirements that apply to U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizens or resident aliens living in the United States. 2008 amended tax return instructions Expatriation tax provisions apply to U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizens who have renounced their citizenship and long-term residents who have ended their residency. 2008 amended tax return instructions These provisions are discussed in chapter 4 of Publication 519, U. 2008 amended tax return instructions S. 2008 amended tax return instructions Tax Guide for Aliens. 2008 amended tax return instructions Resident alien. 2008 amended tax return instructions   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2008 amended tax return instructions Green card test. 2008 amended tax return instructions You are a U. 2008 amended tax return instructions S. 2008 amended tax return instructions resident if you were a lawful permanent resident of the United States at any time during the calendar year. 2008 amended tax return instructions This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 2008 amended tax return instructions Substantial presence test. 2008 amended tax return instructions You are considered a U. 2008 amended tax return instructions S. 2008 amended tax return instructions resident if you meet the substantial presence test for the calendar year. 2008 amended tax return instructions To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2008 amended tax return instructions Example. 2008 amended tax return instructions You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2008 amended tax return instructions To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2008 amended tax return instructions Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2008 amended tax return instructions   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2008 amended tax return instructions Filing information. 2008 amended tax return instructions    Chapter 1 contains general filing information, such as: Whether you must file a U. 2008 amended tax return instructions S. 2008 amended tax return instructions tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 2008 amended tax return instructions S. 2008 amended tax return instructions resident, and Whether you must pay estimated tax. 2008 amended tax return instructions Withholding tax. 2008 amended tax return instructions    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 2008 amended tax return instructions S. 2008 amended tax return instructions citizens and resident aliens. 2008 amended tax return instructions Self-employment tax. 2008 amended tax return instructions    Chapter 3 discusses who must pay self-employment tax. 2008 amended tax return instructions Foreign earned income exclusion and housing exclusion and deduction. 2008 amended tax return instructions    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 2008 amended tax return instructions You may qualify to treat up to $97,600 of your income as not taxable by the United States. 2008 amended tax return instructions You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 2008 amended tax return instructions These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 2008 amended tax return instructions   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 2008 amended tax return instructions These rules are explained in chapter 4. 2008 amended tax return instructions   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2008 amended tax return instructions Exemptions, deductions, and credits. 2008 amended tax return instructions    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 2008 amended tax return instructions These are generally the same as if you were living in the United States. 2008 amended tax return instructions However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 2008 amended tax return instructions Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 2008 amended tax return instructions Tax treaty benefits. 2008 amended tax return instructions    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 2008 amended tax return instructions It also explains how to get copies of tax treaties. 2008 amended tax return instructions How to get tax help. 2008 amended tax return instructions    Chapter 7 is an explanation of how to get information and assistance from the IRS. 2008 amended tax return instructions Questions and answers. 2008 amended tax return instructions   Frequently asked questions and answers to those questions are presented in the back of the publication. 2008 amended tax return instructions Comments and suggestions. 2008 amended tax return instructions   We welcome your comments about this publication and your suggestions for future editions. 2008 amended tax return instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2008 amended tax return instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2008 amended tax return instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2008 amended tax return instructions   You can send us comments from www. 2008 amended tax return instructions irs. 2008 amended tax return instructions gov/formspubs/. 2008 amended tax return instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 2008 amended tax return instructions ”   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. 2008 amended tax return instructions Ordering forms and publications. 2008 amended tax return instructions   Visit www. 2008 amended tax return instructions irs. 2008 amended tax return instructions gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2008 amended tax return instructions Internal Revenue Service 1201 N. 2008 amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2008 amended tax return instructions   If you have a tax question, check the information available on IRS. 2008 amended tax return instructions gov or call 1-800-TAX–FORM (1-800-829-1040). 2008 amended tax return instructions We cannot answer tax questions sent to either of the above addresses. 2008 amended tax return instructions Prev  Up  Next   Home   More Online Publications