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2011 Irs Form 8863

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2011 Irs Form 8863

2011 irs form 8863 Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. 2011 irs form 8863 Explican también cómo calcular la base de una propiedad. 2011 irs form 8863 Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. 2011 irs form 8863 Una pérdida puede ser o no ser deducible. 2011 irs form 8863 Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. 2011 irs form 8863 Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. 2011 irs form 8863 Table of Contents 13. 2011 irs form 8863   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. 2011 irs form 8863   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. 2011 irs form 8863   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. 2011 irs form 8863 Información adicional. 2011 irs form 8863 Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. 2011 irs form 8863 Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. 2011 irs form 8863   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. 2011 irs form 8863 Excepción 2. 2011 irs form 8863 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2011 irs form 8863 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications
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The 2011 Irs Form 8863

2011 irs form 8863 3. 2011 irs form 8863   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. 2011 irs form 8863 Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 2011 irs form 8863 An exclusion from gross income is generally income you receive that is not included in your U. 2011 irs form 8863 S. 2011 irs form 8863 income and is not subject to U. 2011 irs form 8863 S. 2011 irs form 8863 tax. 2011 irs form 8863 This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 2011 irs form 8863 Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. 2011 irs form 8863 Useful Items - You may want to see: Publication 54 Tax Guide for U. 2011 irs form 8863 S. 2011 irs form 8863 Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 2011 irs form 8863 Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 2011 irs form 8863 Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. 2011 irs form 8863 The exclusion is $97,600 in 2013. 2011 irs form 8863 In addition, you may be able to exclude or deduct certain foreign housing amounts. 2011 irs form 8863 You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. 2011 irs form 8863 For more information, see Publication 54. 2011 irs form 8863 Foreign country. 2011 irs form 8863    A foreign country is any territory under the sovereignty of a government other than that of the United States. 2011 irs form 8863   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 2011 irs form 8863 It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 2011 irs form 8863   The term “foreign country” does not include U. 2011 irs form 8863 S. 2011 irs form 8863 possessions or territories. 2011 irs form 8863 It does not include the Antarctic region. 2011 irs form 8863 Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 2011 irs form 8863 Interest Income Interest income that is not connected with a U. 2011 irs form 8863 S. 2011 irs form 8863 trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. 2011 irs form 8863 State and local government obligations. 2011 irs form 8863   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 2011 irs form 8863 S. 2011 irs form 8863 possession, generally is not included in income. 2011 irs form 8863 However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 2011 irs form 8863 Portfolio interest. 2011 irs form 8863   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 2011 irs form 8863 To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 2011 irs form 8863 Note. 2011 irs form 8863 For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 2011 irs form 8863 Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 2011 irs form 8863 Obligations in registered form. 2011 irs form 8863   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. 2011 irs form 8863   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. 2011 irs form 8863   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. 2011 irs form 8863 For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 2011 irs form 8863 Obligations not in registered form. 2011 irs form 8863    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. 2011 irs form 8863 A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. 2011 irs form 8863   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 2011 irs form 8863 In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 2011 irs form 8863 Interest that does not qualify as portfolio interest. 2011 irs form 8863   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 2011 irs form 8863 You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 2011 irs form 8863 Contingent interest. 2011 irs form 8863   Portfolio interest does not include contingent interest. 2011 irs form 8863 Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. 2011 irs form 8863 For exceptions, see Internal Revenue Code section 871(h)(4)(C). 2011 irs form 8863 Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 2011 irs form 8863 Related persons. 2011 irs form 8863   Related persons include the following. 2011 irs form 8863 Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 2011 irs form 8863 ), and lineal descendants (children, grandchildren, etc. 2011 irs form 8863 ). 2011 irs form 8863 Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 2011 irs form 8863 Certain corporations, partnerships, and other entities. 2011 irs form 8863 For details, see Nondeductible Loss in chapter 2 of Publication 544. 2011 irs form 8863 Exception for existing debt. 2011 irs form 8863   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. 2011 irs form 8863 Dividend Income The following dividend income is exempt from the 30% tax. 2011 irs form 8863 Certain dividends paid by foreign corporations. 2011 irs form 8863   There is no 30% tax on U. 2011 irs form 8863 S. 2011 irs form 8863 source dividends you receive from a foreign corporation. 2011 irs form 8863 See Second exception under Dividends in chapter 2 for how to figure the amount of U. 2011 irs form 8863 S. 2011 irs form 8863 source dividends. 2011 irs form 8863 Certain interest-related dividends. 2011 irs form 8863   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. 2011 irs form 8863 The mutual fund will designate in writing which dividends are interest-related dividends. 2011 irs form 8863 Certain short-term capital gain dividends. 2011 irs form 8863   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. 2011 irs form 8863 The mutual fund will designate in writing which dividends are short-term capital gain dividends. 2011 irs form 8863 This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. 2011 irs form 8863 Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 2011 irs form 8863 S. 2011 irs form 8863 source income may be exempt from U. 2011 irs form 8863 S. 2011 irs form 8863 tax, but only if you meet one of the situations discussed next. 2011 irs form 8863 Employees of foreign persons, organizations, or offices. 2011 irs form 8863   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 2011 irs form 8863 S. 2011 irs form 8863 sources and is tax exempt if you meet all three of the following conditions. 2011 irs form 8863 You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. 2011 irs form 8863 S. 2011 irs form 8863 corporation, a U. 2011 irs form 8863 S. 2011 irs form 8863 partnership, or a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen or resident. 2011 irs form 8863 You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. 2011 irs form 8863 Your pay for these services is not more than $3,000. 2011 irs form 8863 If you do not meet all three conditions, your income from personal services performed in the United States is U. 2011 irs form 8863 S. 2011 irs form 8863 source income and is taxed according to the rules in chapter 4. 2011 irs form 8863   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. 2011 irs form 8863 To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. 2011 irs form 8863 If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 2011 irs form 8863   A day means a calendar day during any part of which you are physically present in the United States. 2011 irs form 8863 Example 1. 2011 irs form 8863 During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 2011 irs form 8863 S. 2011 irs form 8863 partnership. 2011 irs form 8863 Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. 2011 irs form 8863 That office paid him a total gross salary of $2,800 for those services. 2011 irs form 8863 During 2013, he was not engaged in a trade or business in the United States. 2011 irs form 8863 The salary is not considered U. 2011 irs form 8863 S. 2011 irs form 8863 source income and is exempt from U. 2011 irs form 8863 S. 2011 irs form 8863 tax. 2011 irs form 8863 Example 2. 2011 irs form 8863 The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. 2011 irs form 8863 He received $2,875 in 2013, and $1,625 in 2014. 2011 irs form 8863 During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. 2011 irs form 8863 Henry's salary is U. 2011 irs form 8863 S. 2011 irs form 8863 source income and is taxed under the rules in chapter 4. 2011 irs form 8863 Crew members. 2011 irs form 8863   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. 2011 irs form 8863 S. 2011 irs form 8863 possession is not U. 2011 irs form 8863 S. 2011 irs form 8863 source income and is exempt from U. 2011 irs form 8863 S. 2011 irs form 8863 tax. 2011 irs form 8863 This exemption does not apply to compensation for services performed on foreign aircraft. 2011 irs form 8863 Students and exchange visitors. 2011 irs form 8863   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. 2011 irs form 8863   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. 2011 irs form 8863 It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 2011 irs form 8863   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. 2011 irs form 8863 Foreign employer. 2011 irs form 8863   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. 2011 irs form 8863 S. 2011 irs form 8863 possession by a U. 2011 irs form 8863 S. 2011 irs form 8863 corporation, a U. 2011 irs form 8863 S. 2011 irs form 8863 partnership, or an individual who is a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen or resident. 2011 irs form 8863   The term “foreign employer” does not include a foreign government. 2011 irs form 8863 Pay from a foreign government that is exempt from U. 2011 irs form 8863 S. 2011 irs form 8863 income tax is discussed in chapter 10. 2011 irs form 8863 Income from certain annuities. 2011 irs form 8863   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 2011 irs form 8863 S. 2011 irs form 8863 income tax if you meet both of the following conditions. 2011 irs form 8863 You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . 2011 irs form 8863 At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. 2011 irs form 8863 S. 2011 irs form 8863 citizens or residents. 2011 irs form 8863   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. 2011 irs form 8863 S. 2011 irs form 8863 citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 2011 irs form 8863   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 2011 irs form 8863 Income affected by treaties. 2011 irs form 8863   Income of any kind that is exempt from U. 2011 irs form 8863 S. 2011 irs form 8863 tax under a treaty to which the United States is a party is excluded from your gross income. 2011 irs form 8863 Income on which the tax is only limited by treaty, however, is included in gross income. 2011 irs form 8863 See chapter 9. 2011 irs form 8863 Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. 2011 irs form 8863 Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. 2011 irs form 8863 If you are married and file a joint return, you may be able to exclude up to $500,000. 2011 irs form 8863 For information on the requirements for this exclusion, see Publication 523. 2011 irs form 8863 This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 2011 irs form 8863 Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. 2011 irs form 8863 The rules discussed here apply to both resident and nonresident aliens. 2011 irs form 8863 If a nonresident alien receives a grant that is not from U. 2011 irs form 8863 S. 2011 irs form 8863 sources, it is not subject to U. 2011 irs form 8863 S. 2011 irs form 8863 tax. 2011 irs form 8863 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 2011 irs form 8863 S. 2011 irs form 8863 sources. 2011 irs form 8863 A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. 2011 irs form 8863 Candidate for a degree. 2011 irs form 8863   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend 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. 2011 irs form 8863 Eligible educational institution. 2011 irs form 8863   An eligible educational institution is one 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. 2011 irs form 8863 Qualified education expenses. 2011 irs form 8863   These are 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. 2011 irs form 8863 These items must be required of all students in your course of instruction. 2011 irs form 8863 However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 2011 irs form 8863 Expenses that do not qualify. 2011 irs form 8863   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2011 irs form 8863 This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 2011 irs form 8863 Scholarship or fellowship amounts used to pay these costs are taxable. 2011 irs form 8863 Amounts used to pay expenses that do not qualify. 2011 irs form 8863   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. 2011 irs form 8863 Payment for services. 2011 irs form 8863   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. 2011 irs form 8863 This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 2011 irs form 8863 Example. 2011 irs form 8863 On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 2011 irs form 8863 As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 2011 irs form 8863 Of the $2,500 scholarship, $1,000 represents payment for her services. 2011 irs form 8863 Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 2011 irs form 8863 Prev  Up  Next   Home   More Online Publications