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2011 Tax 1040 Form

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2011 Tax 1040 Form

2011 tax 1040 form 8. 2011 tax 1040 form   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. 2011 tax 1040 form Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. 2011 tax 1040 form Introduction This chapter discusses how to pay your U. 2011 tax 1040 form S. 2011 tax 1040 form income tax as you earn or receive income during the year. 2011 tax 1040 form In general, the federal income tax is a pay as you go tax. 2011 tax 1040 form There are two ways to pay as you go. 2011 tax 1040 form Withholding. 2011 tax 1040 form If you are an employee, your employer probably withholds income tax from your pay. 2011 tax 1040 form Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. 2011 tax 1040 form In each case, the amount withheld is paid to the U. 2011 tax 1040 form S. 2011 tax 1040 form Treasury in your name. 2011 tax 1040 form Estimated tax. 2011 tax 1040 form If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2011 tax 1040 form People who are in business for themselves generally will have to pay their tax this way. 2011 tax 1040 form You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. 2011 tax 1040 form Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. 2011 tax 1040 form Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. 2011 tax 1040 form Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. 2011 tax 1040 form S. 2011 tax 1040 form Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. 2011 tax 1040 form S. 2011 tax 1040 form Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. 2011 tax 1040 form S. 2011 tax 1040 form Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. 2011 tax 1040 form Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. 2011 tax 1040 form If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. 2011 tax 1040 form If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. 2011 tax 1040 form If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. 2011 tax 1040 form However, if the income is effectively connected with a U. 2011 tax 1040 form S. 2011 tax 1040 form trade or business, file Form W-8ECI instead. 2011 tax 1040 form Withholding From Compensation The following discussion generally applies only to nonresident aliens. 2011 tax 1040 form Tax is withheld from resident aliens in the same manner as U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. 2011 tax 1040 form Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. 2011 tax 1040 form Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). 2011 tax 1040 form These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). 2011 tax 1040 form Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. 2011 tax 1040 form This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. 2011 tax 1040 form Enter your social security number (SSN) on line 2. 2011 tax 1040 form Do not enter an individual taxpayer identification number (ITIN). 2011 tax 1040 form Check only “Single” marital status on line 3 (regardless of your actual marital status). 2011 tax 1040 form Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. 2011 tax 1040 form S. 2011 tax 1040 form national. 2011 tax 1040 form Write “Nonresident Alien” or “NRA” on the dotted line on line 6. 2011 tax 1040 form You can request additional withholding on line 6 at your option. 2011 tax 1040 form Do not claim “Exempt” withholding status on line 7. 2011 tax 1040 form A U. 2011 tax 1040 form S. 2011 tax 1040 form national is an individual who, although not a U. 2011 tax 1040 form S. 2011 tax 1040 form citizen, owes his or her allegiance to the United States. 2011 tax 1040 form U. 2011 tax 1040 form S. 2011 tax 1040 form nationals include American Samoans, and Northern Mariana Islanders who chose to become U. 2011 tax 1040 form S. 2011 tax 1040 form nationals instead of U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. 2011 tax 1040 form S. 2011 tax 1040 form source scholarship or fellowship grant that is not a payment for services. 2011 tax 1040 form Students and business apprentices from India. 2011 tax 1040 form   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. 2011 tax 1040 form You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. 2011 tax 1040 form S. 2011 tax 1040 form taxpayer's 2013 return. 2011 tax 1040 form You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form Household employees. 2011 tax 1040 form   If you work as a household employee, your employer does not have to withhold income tax. 2011 tax 1040 form However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. 2011 tax 1040 form The agreement goes into effect when your employer accepts the agreement by beginning the withholding. 2011 tax 1040 form You or your employer may end the agreement by letting the other know in writing. 2011 tax 1040 form Agricultural workers. 2011 tax 1040 form   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. 2011 tax 1040 form However, your employer will withhold income tax only if you and your employer agree to withhold. 2011 tax 1040 form In that case, you must provide your employer with a properly completed Form W-4. 2011 tax 1040 form You can find more information about not having tax withheld at www. 2011 tax 1040 form irs. 2011 tax 1040 form gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 2011 tax 1040 form Wages Exempt From Withholding Wages that are exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form income tax under an income tax treaty are generally exempt from withholding. 2011 tax 1040 form For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. 2011 tax 1040 form Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands may be exempt from withholding. 2011 tax 1040 form The following paragraphs explain these exemptions. 2011 tax 1040 form Residents of Canada or Mexico engaged in transportation-related employment. 2011 tax 1040 form   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. 2011 tax 1040 form These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. 2011 tax 1040 form    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. 2011 tax 1040 form   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. 2011 tax 1040 form S. 2011 tax 1040 form citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. 2011 tax 1040 form   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. 2011 tax 1040 form Residents of American Samoa and Puerto Rico. 2011 tax 1040 form   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. 2011 tax 1040 form Residents of the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands. 2011 tax 1040 form   Nonresident aliens who are bona fide residents of the U. 2011 tax 1040 form S Virgin Islands are not subject to withholding of U. 2011 tax 1040 form S. 2011 tax 1040 form tax on income earned while temporarily employed in the United States. 2011 tax 1040 form This is because those persons pay their income tax to the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands. 2011 tax 1040 form To avoid having tax withheld on income earned in the United States, bona fide residents of the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands and expect to pay tax on all income to the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands. 2011 tax 1040 form Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. 2011 tax 1040 form You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. 2011 tax 1040 form You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. 2011 tax 1040 form Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. 2011 tax 1040 form S. 2011 tax 1040 form income tax. 2011 tax 1040 form Include them in taxable income. 2011 tax 1040 form In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. 2011 tax 1040 form Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. 2011 tax 1040 form However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. 2011 tax 1040 form An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. 2011 tax 1040 form You must agree to timely file an income tax return for the current tax year. 2011 tax 1040 form Central withholding agreements. 2011 tax 1040 form   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. 2011 tax 1040 form Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. 2011 tax 1040 form   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. 2011 tax 1040 form Either you or your authorized representative can file the form. 2011 tax 1040 form It should be sent to the IRS at least 45 days before the tour begins or the event occurs. 2011 tax 1040 form Exceptions will be considered on a case by case basis. 2011 tax 1040 form   For more information on the CWA program, go to www. 2011 tax 1040 form irs. 2011 tax 1040 form gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. 2011 tax 1040 form Final payment exemption. 2011 tax 1040 form   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. 2011 tax 1040 form This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. 2011 tax 1040 form To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. 2011 tax 1040 form A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. 2011 tax 1040 form Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 2011 tax 1040 form A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. 2011 tax 1040 form This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 2011 tax 1040 form A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. 2011 tax 1040 form The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. 2011 tax 1040 form The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. 2011 tax 1040 form Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. 2011 tax 1040 form A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. 2011 tax 1040 form   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. 2011 tax 1040 form Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. 2011 tax 1040 form   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. 2011 tax 1040 form You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. 2011 tax 1040 form Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). 2011 tax 1040 form To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. 2011 tax 1040 form S. 2011 tax 1040 form national and are not a resident of Canada, Mexico, or South Korea. 2011 tax 1040 form For purposes of 30% withholding, the exemption is prorated at $10. 2011 tax 1040 form 82 a day in 2014 for the period that labor or personal services are performed in the United States. 2011 tax 1040 form To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. 2011 tax 1040 form Example. 2011 tax 1040 form Eric Johannsen, who is a resident of Country X worked under a contract with a U. 2011 tax 1040 form S. 2011 tax 1040 form firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. 2011 tax 1040 form He earned $6,000 for the services performed (not considered wages) in the United States. 2011 tax 1040 form Eric is married and has three dependent children. 2011 tax 1040 form His wife is not employed and has no income subject to U. 2011 tax 1040 form S. 2011 tax 1040 form tax. 2011 tax 1040 form The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. 2011 tax 1040 form 82), and withholding at 30% is applied against the balance. 2011 tax 1040 form Thus, $1,475. 2011 tax 1040 form 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). 2011 tax 1040 form U. 2011 tax 1040 form S. 2011 tax 1040 form nationals or residents of Canada, Mexico, or South Korea. 2011 tax 1040 form   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. 2011 tax 1040 form However, if you are a U. 2011 tax 1040 form S. 2011 tax 1040 form national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form For the 30% (or lower treaty) rate withholding, you can take $10. 2011 tax 1040 form 82 per day for each allowable exemption in 2014. 2011 tax 1040 form If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. 2011 tax 1040 form However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . 2011 tax 1040 form Students and business apprentices from India. 2011 tax 1040 form   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 2011 tax 1040 form S. 2011 tax 1040 form taxpayer's 2014 return. 2011 tax 1040 form You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. 2011 tax 1040 form 82 per day for each allowable exemption in 2014. 2011 tax 1040 form Refund of Taxes Withheld in Error Multi-level marketing. 2011 tax 1040 form   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. 2011 tax 1040 form You must also attach to the U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return or claim for refund supporting information that includes, but is not limited to, the following items. 2011 tax 1040 form A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. 2011 tax 1040 form A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. 2011 tax 1040 form S. 2011 tax 1040 form taxation. 2011 tax 1040 form A statement listing all the dates you entered and left the United States during the taxable year. 2011 tax 1040 form If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. 2011 tax 1040 form A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. 2011 tax 1040 form A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. 2011 tax 1040 form Any further relevant document or record supporting your claim that the taxes were withheld in error. 2011 tax 1040 form Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. 2011 tax 1040 form It also includes 85% of social security benefits paid to nonresident aliens. 2011 tax 1040 form Refund of taxes withheld in error on social security benefits paid to resident aliens. 2011 tax 1040 form   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. 2011 tax 1040 form For U. 2011 tax 1040 form S. 2011 tax 1040 form income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 2011 tax 1040 form See Green Card Test in chapter 1. 2011 tax 1040 form If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 2011 tax 1040 form SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2011 tax 1040 form If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 2011 tax 1040 form You must also attach the following to your Form 1040 or 1040A. 2011 tax 1040 form A copy of Form SSA-1042S, Social Security Benefit Statement. 2011 tax 1040 form A copy of the “green card. 2011 tax 1040 form ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. 2011 tax 1040 form S. 2011 tax 1040 form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2011 tax 1040 form I am filing a U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return for the tax year as a resident alien reporting all of my worldwide income. 2011 tax 1040 form I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. 2011 tax 1040 form Other income not subject to withholding of 30% (or lower treaty) rate. 2011 tax 1040 form   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. 2011 tax 1040 form Income (other than compensation) that is effectively connected with your U. 2011 tax 1040 form S. 2011 tax 1040 form trade or business. 2011 tax 1040 form Income from real property that you choose to treat as effectively connected with a U. 2011 tax 1040 form S. 2011 tax 1040 form trade or business. 2011 tax 1040 form See Income From Real Property in chapter 4 for details about this choice. 2011 tax 1040 form   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. 2011 tax 1040 form Tax Withheld on Partnership Income If you are a foreign partner in a U. 2011 tax 1040 form S. 2011 tax 1040 form or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. 2011 tax 1040 form You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. 2011 tax 1040 form Generally, you must use Form 8804-C for this purpose. 2011 tax 1040 form See the Instructions for Form 8804-C for more information. 2011 tax 1040 form The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. 2011 tax 1040 form 6% for 2014). 2011 tax 1040 form However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. 2011 tax 1040 form Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. 2011 tax 1040 form Claim the tax withheld as a credit on your 2014 Form 1040NR. 2011 tax 1040 form The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2011 tax 1040 form A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. 2011 tax 1040 form In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. 2011 tax 1040 form S. 2011 tax 1040 form Source Income Subject to Withholding. 2011 tax 1040 form Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. 2011 tax 1040 form See chapter 3. 2011 tax 1040 form If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. 2011 tax 1040 form S. 2011 tax 1040 form source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. 2011 tax 1040 form However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. 2011 tax 1040 form Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. 2011 tax 1040 form Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). 2011 tax 1040 form Use the following instructions instead of the Form W-4 instructions to complete the worksheet. 2011 tax 1040 form Line A. 2011 tax 1040 form   Enter the total of the following amounts on line A. 2011 tax 1040 form Personal exemption. 2011 tax 1040 form   Include the prorated part of your allowable personal exemption. 2011 tax 1040 form Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. 2011 tax 1040 form 82). 2011 tax 1040 form Expenses. 2011 tax 1040 form   Include expenses that will be deductible on your return. 2011 tax 1040 form These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. 2011 tax 1040 form They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. 2011 tax 1040 form Nontaxable grant or scholarship. 2011 tax 1040 form   Include the part of your grant or scholarship that is not taxable under U. 2011 tax 1040 form S. 2011 tax 1040 form law or under a tax treaty. 2011 tax 1040 form Line B. 2011 tax 1040 form   Enter -0- unless the following paragraph applies to you. 2011 tax 1040 form   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. 2011 tax 1040 form The standard deduction amount for 2013 is $6,100. 2011 tax 1040 form Lines C and D. 2011 tax 1040 form   Enter -0- on both lines unless the following paragraphs apply to you. 2011 tax 1040 form   If you are a resident of Canada, Mexico, South Korea, or a U. 2011 tax 1040 form S. 2011 tax 1040 form national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. 2011 tax 1040 form   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 2011 tax 1040 form S. 2011 tax 1040 form taxpayer's 2014 return. 2011 tax 1040 form You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form   Enter any additional amount for your spouse on line C. 2011 tax 1040 form Enter any additional amount for your dependents on line D. 2011 tax 1040 form Lines E, F, and G. 2011 tax 1040 form   No entries should be made on lines E, F, and G. 2011 tax 1040 form Line H. 2011 tax 1040 form   Add the amounts on lines A through D and enter the total on line H. 2011 tax 1040 form Form W-4. 2011 tax 1040 form   Complete lines 1 through 4 of Form W-4. 2011 tax 1040 form Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. 2011 tax 1040 form   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return to be allowed the exemptions and deductions you claimed on that form. 2011 tax 1040 form If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return for the previous year. 2011 tax 1040 form If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return when required. 2011 tax 1040 form After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. 2011 tax 1040 form The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. 2011 tax 1040 form You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. 2011 tax 1040 form Use this form to prepare your annual U. 2011 tax 1040 form S. 2011 tax 1040 form income tax return. 2011 tax 1040 form Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. 2011 tax 1040 form Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. 2011 tax 1040 form File Form W-8BEN for income that is not personal services income. 2011 tax 1040 form File Form 8233 for personal services income as discussed next. 2011 tax 1040 form Employees and independent contractors. 2011 tax 1040 form   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. 2011 tax 1040 form   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. 2011 tax 1040 form This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. 2011 tax 1040 form In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. 2011 tax 1040 form Students, teachers, and researchers. 2011 tax 1040 form   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. 2011 tax 1040 form For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. 2011 tax 1040 form   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. 2011 tax 1040 form Special events and promotions. 2011 tax 1040 form   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. 2011 tax 1040 form Form 13930 is used to request a reduction in withholding. 2011 tax 1040 form Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. 2011 tax 1040 form One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. 2011 tax 1040 form You will be required to pay U. 2011 tax 1040 form S. 2011 tax 1040 form tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. 2011 tax 1040 form For more details on treaty provisions that apply to compensation, see Publication 901. 2011 tax 1040 form Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. 2011 tax 1040 form S. 2011 tax 1040 form real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. 2011 tax 1040 form A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. 2011 tax 1040 form S. 2011 tax 1040 form real property interest by the shareholder is subject to withholding at 35%. 2011 tax 1040 form Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. 2011 tax 1040 form These rules are covered in Publication 515. 2011 tax 1040 form For information on the tax treatment of dispositions of U. 2011 tax 1040 form S. 2011 tax 1040 form real property interests, see Real Property Gain or Loss in chapter 4. 2011 tax 1040 form If you are a partner in a domestic partnership, and the partnership disposes of a U. 2011 tax 1040 form S. 2011 tax 1040 form real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. 2011 tax 1040 form Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. 2011 tax 1040 form S. 2011 tax 1040 form Source Income Subject to Withholding (in the case of a publicly traded partnership). 2011 tax 1040 form Withholding is not required in the following situations. 2011 tax 1040 form The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. 2011 tax 1040 form The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. 2011 tax 1040 form However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. 2011 tax 1040 form The property disposed of is an interest in a U. 2011 tax 1040 form S. 2011 tax 1040 form corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. 2011 tax 1040 form S. 2011 tax 1040 form real property interest. 2011 tax 1040 form You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. 2011 tax 1040 form S. 2011 tax 1040 form taxpayer identification number, and home address. 2011 tax 1040 form You can give the certification to a qualified substitute. 2011 tax 1040 form The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. 2011 tax 1040 form For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. 2011 tax 1040 form The buyer receives a withholding certificate from the Internal Revenue Service. 2011 tax 1040 form You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. 2011 tax 1040 form S. 2011 tax 1040 form tax treaty. 2011 tax 1040 form The buyer must file a copy of the notice with the Ogden Service Center, P. 2011 tax 1040 form O. 2011 tax 1040 form Box 409101, Ogden, UT 84409. 2011 tax 1040 form You must verify the notice as true and sign it under penalties of perjury. 2011 tax 1040 form The notice must contain the following information. 2011 tax 1040 form A statement that the notice is a notice of nonrecognition under regulation section 1. 2011 tax 1040 form 1445-2(d)(2). 2011 tax 1040 form Your name, taxpayer identification number, and home address. 2011 tax 1040 form A statement that you are not required to recognize any gain or loss on the transfer. 2011 tax 1040 form A brief description of the transfer. 2011 tax 1040 form A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. 2011 tax 1040 form You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. 2011 tax 1040 form Instead, a withholding certificate (described next) must be obtained. 2011 tax 1040 form The amount you realize on the transfer of a U. 2011 tax 1040 form S. 2011 tax 1040 form real property interest is zero. 2011 tax 1040 form The property is acquired by the United States, a U. 2011 tax 1040 form S. 2011 tax 1040 form state or possession, a political subdivision, or the District of Columbia. 2011 tax 1040 form The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. 2011 tax 1040 form S. 2011 tax 1040 form real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. 2011 tax 1040 form For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. 2011 tax 1040 form See Wash sale under Real Property Gain or Loss in chapter 4. 2011 tax 1040 form The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. 2011 tax 1040 form This also applies to the qualified substitute's statement under (4). 2011 tax 1040 form Withholding certificates. 2011 tax 1040 form   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. 2011 tax 1040 form Either you or the buyer can request a withholding certificate. 2011 tax 1040 form   A withholding certificate can be issued due to any of the following. 2011 tax 1040 form The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. 2011 tax 1040 form All of your realized gain is exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form tax. 2011 tax 1040 form You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. 2011 tax 1040 form   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. 2011 tax 1040 form Credit for tax withheld. 2011 tax 1040 form   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. 2011 tax 1040 form S. 2011 tax 1040 form Withholding Tax Return for Dispositions by Foreign Persons of U. 2011 tax 1040 form S. 2011 tax 1040 form Real Property Interests. 2011 tax 1040 form This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2011 tax 1040 form S. 2011 tax 1040 form Real Property Interests. 2011 tax 1040 form Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). 2011 tax 1040 form You must file Copy B with your tax return to take credit for the tax withheld. 2011 tax 1040 form   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. 2011 tax 1040 form The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. 2011 tax 1040 form When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. 2011 tax 1040 form Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. 2011 tax 1040 form Your payments of these taxes contribute to your coverage under the U. 2011 tax 1040 form S. 2011 tax 1040 form social security system. 2011 tax 1040 form Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. 2011 tax 1040 form In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. 2011 tax 1040 form All taxable wages are subject to Medicare tax. 2011 tax 1040 form Your employer deducts these taxes from each wage payment. 2011 tax 1040 form Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. 2011 tax 1040 form You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. 2011 tax 1040 form 40. 2011 tax 1040 form Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. 2011 tax 1040 form If any one employer deducted more than $7,049. 2011 tax 1040 form 40, you cannot claim a credit for that amount. 2011 tax 1040 form Ask your employer to refund the excess. 2011 tax 1040 form If your employer does not refund the excess, you can file a claim for refund using Form 843. 2011 tax 1040 form In general, U. 2011 tax 1040 form S. 2011 tax 1040 form social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. 2011 tax 1040 form In limited situations, these taxes apply to wages for services performed outside the United States. 2011 tax 1040 form Your employer should be able to tell you if social security and Medicare taxes apply to your wages. 2011 tax 1040 form You cannot make voluntary payments if no taxes are due. 2011 tax 1040 form Additional Medicare Tax. 2011 tax 1040 form   Beginning in 2013, in addition to the Medicare tax, a 0. 2011 tax 1040 form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. 2011 tax 1040 form   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. 2011 tax 1040 form Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 2011 tax 1040 form   Your employer is responsible for withholding the 0. 2011 tax 1040 form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. 2011 tax 1040 form If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. 2011 tax 1040 form   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 2011 tax 1040 form    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 2011 tax 1040 form For more information on Additional Medicare Tax, go to IRS. 2011 tax 1040 form gov and enter “Additional Medicare Tax” in the search box. 2011 tax 1040 form   Self-employed individuals may also be required to pay Additional Medicare Tax. 2011 tax 1040 form See Self-Employment Tax , later. 2011 tax 1040 form Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. 2011 tax 1040 form This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. 2011 tax 1040 form These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. 2011 tax 1040 form Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. 2011 tax 1040 form Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. 2011 tax 1040 form Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. 2011 tax 1040 form In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. 2011 tax 1040 form Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. 2011 tax 1040 form Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. 2011 tax 1040 form The U. 2011 tax 1040 form S. 2011 tax 1040 form Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. 2011 tax 1040 form S. 2011 tax 1040 form resident. 2011 tax 1040 form On-campus work means work performed on the school's premises. 2011 tax 1040 form On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. 2011 tax 1040 form On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. 2011 tax 1040 form Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. 2011 tax 1040 form If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 2011 tax 1040 form Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. 2011 tax 1040 form Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. 2011 tax 1040 form If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 2011 tax 1040 form Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. 2011 tax 1040 form The employer must be the petitioner through whom the alien obtained the “Q” visa. 2011 tax 1040 form Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. 2011 tax 1040 form Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2011 tax 1040 form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2011 tax 1040 form Attach the following items to Form 843. 2011 tax 1040 form A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. 2011 tax 1040 form A copy of your visa. 2011 tax 1040 form Form I-94 (or other documentation showing your dates of arrival or departure). 2011 tax 1040 form If you have an F-1 visa, documentation showing permission to work in the U. 2011 tax 1040 form S. 2011 tax 1040 form If you have a J-1 visa, documentation showing permission to work in the U. 2011 tax 1040 form S. 2011 tax 1040 form If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. 2011 tax 1040 form S. 2011 tax 1040 form A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. 2011 tax 1040 form If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. 2011 tax 1040 form If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. 2011 tax 1040 form File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. 2011 tax 1040 form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 tax 1040 form If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. 2011 tax 1040 form If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. 2011 tax 1040 form S. 2011 tax 1040 form Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. 2011 tax 1040 form See the Instructions for Form 1040X. 2011 tax 1040 form Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. 2011 tax 1040 form You can find more information about not having tax withheld at www. 2011 tax 1040 form irs. 2011 tax 1040 form gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 2011 tax 1040 form Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. 2011 tax 1040 form Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. 2011 tax 1040 form S. 2011 tax 1040 form social security system. 2011 tax 1040 form Residents of the U. 2011 tax 1040 form S. 2011 tax 1040 form Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. 2011 tax 1040 form S. 2011 tax 1040 form residents for this purpose and are subject to the self-employment tax. 2011 tax 1040 form Resident aliens must pay self-employment tax under the same rules that apply to U. 2011 tax 1040 form S. 2011 tax 1040 form citizens. 2011 tax 1040 form However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. 2011 tax 1040 form Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. 2011 tax 1040 form Example. 2011 tax 1040 form Bill Jones is an author engaged in the business of writing books. 2011 tax 1040 form Bill had several books published in a foreign country while he was a citizen and resident of that country. 2011 tax 1040 form During 2013, Bill entered the United States as a resident alien. 2011 tax 1040 form After becoming a U. 2011 tax 1040 form S. 2011 tax 1040 form resident, he continued to receive royalties from his foreign publisher. 2011 tax 1040 form Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). 2011 tax 1040 form Bill's 2013 self-employment income includes the royalties received after he became a U. 2011 tax 1040 form S. 2011 tax 1040 form resident even though the books were published while he was a nonresident alien. 2011 tax 1040 form This royalty income is subject to self-employment tax. 2011 tax 1040 form Reporting self-employment tax. 2011 tax 1040 form   Use Schedule SE (Form 1040) to report and figure your self-employment tax. 2011 tax 1040 form Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. 2011 tax 1040 form Attach Schedule SE to Form 1040 or Form 1040NR. 2011 tax 1040 form Additional Medicare Tax. 2011 tax 1040 form   Self-employed individuals must pay a 0. 2011 tax 1040 form 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. 2011 tax 1040 form   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. 2011 tax 1040 form A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 2011 tax 1040 form   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 2011 tax 1040 form For more information on Additional Medicare Tax, go to IRS. 2011 tax 1040 form gov and enter “Additional Medicare Tax” in the search box. 2011 tax 1040 form Deduction for employer-equivalent portion of self-employment tax. 2011 tax 1040 form   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. 2011 tax 1040 form This deduction is figured on Schedule SE (Form 1040). 2011 tax 1040 form Note. 2011 tax 1040 form No portion of the Additional Medicare Tax is deductible for self-employment tax. 2011 tax 1040 form More information. 2011 tax 1040 form   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. 2011 tax 1040 form International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. 2011 tax 1040 form These agreements are commonly referred to as totalization agreements. 2011 tax 1040 form Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2011 tax 1040 form The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. 2011 tax 1040 form Agreements are in effect with the following countries. 2011 tax 1040 form Australia. 2011 tax 1040 form Austria. 2011 tax 1040 form Belgium. 2011 tax 1040 form Canada. 2011 tax 1040 form Chile. 2011 tax 1040 form Czech Republic. 2011 tax 1040 form Denmark. 2011 tax 1040 form Finland. 2011 tax 1040 form France. 2011 tax 1040 form Germany. 2011 tax 1040 form Greece. 2011 tax 1040 form Ireland. 2011 tax 1040 form Italy. 2011 tax 1040 form Japan. 2011 tax 1040 form Korea, South. 2011 tax 1040 form Luxembourg. 2011 tax 1040 form The Netherlands. 2011 tax 1040 form Norway. 2011 tax 1040 form Poland. 2011 tax 1040 form Portugal. 2011 tax 1040 form Spain. 2011 tax 1040 form Sweden. 2011 tax 1040 form Switzerland. 2011 tax 1040 form The United Kingdom. 2011 tax 1040 form Agreements with other countries are expected to enter into force in the future. 2011 tax 1040 form Employees. 2011 tax 1040 form   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. 2011 tax 1040 form However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. 2011 tax 1040 form You can get more information on any agreement by contacting the U. 2011 tax 1040 form S. 2011 tax 1040 form Social Security Administration at the address given later. 2011 tax 1040 form If you have access to the Internet, you can get more information at www. 2011 tax 1040 form socialsecurity. 2011 tax 1040 form gov/international. 2011 tax 1040 form   To establish that your pay is subject only to foreign social security taxes and is exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. 2011 tax 1040 form This will usually be the same agency to which you or your employer pays your foreign social security taxes. 2011 tax 1040 form The foreign agency will be able to tell you what information is needed for them to issue the certificate. 2011 tax 1040 form Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form social security taxes. 2011 tax 1040 form Only wages paid on or after the effective date of the agreement can be exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form social security taxes. 2011 tax 1040 form    Some of the countries with which the United States has agreements will not issue certificates of coverage. 2011 tax 1040 form In this case, either you or your employer should request a statement that your wages are not covered by the U. 2011 tax 1040 form S. 2011 tax 1040 form social security system. 2011 tax 1040 form Request the statement from the following address. 2011 tax 1040 form U. 2011 tax 1040 form S. 2011 tax 1040 form Social Security Administration Office of International Programs P. 2011 tax 1040 form O. 2011 tax 1040 form Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. 2011 tax 1040 form   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. 2011 tax 1040 form However, under some agreements, you may be exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form self-employment tax if you temporarily transfer your business activity to or from the United States. 2011 tax 1040 form   If you believe that your self-employment income is subject only to U. 2011 tax 1040 form S. 2011 tax 1040 form self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. 2011 tax 1040 form S. 2011 tax 1040 form Social Security Administration at the address given earlier. 2011 tax 1040 form This certificate will establish your exemption from foreign social security taxes. 2011 tax 1040 form   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. 2011 tax 1040 form S. 2011 tax 1040 form self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. 2011 tax 1040 form If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. 2011 tax 1040 form S. 2011 tax 1040 form social security system. 2011 tax 1040 form Request it from the U. 2011 tax 1040 form S. 2011 tax 1040 form Social Security Administration at the address given earlier. 2011 tax 1040 form Attach a photocopy of either statement to Form 1040 each year you are exempt. 2011 tax 1040 form Also print “Exempt, see attached statement” on the line for self-employment tax. 2011 tax 1040 form Estimated Tax Form 1040-ES (NR) You may have income from which no U. 2011 tax 1040 form S. 2011 tax 1040 form income tax is withheld. 2011 tax 1040 form Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. 2011 tax 1040 form If so, you may have to pay estimated tax. 2011 tax 1040 form Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). 2011 tax 1040 form If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. 2011 tax 1040 form Item (2) does not apply if you did not file a 2013 return. 2011 tax 1040 form A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. 2011 tax 1040 form If you pay by check, make it payable to the "United States Treasury. 2011 tax 1040 form " How to estimate your tax for 2014. 2011 tax 1040 form   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. 2011 tax 1040 form If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. 2011 tax 1040 form Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. 2011 tax 1040 form Note. 2011 tax 1040 form If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). 2011 tax 1040 form When to pay estimated tax. 2011 tax 1040 form   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. 2011 tax 1040 form If you have wages subject to the same withholding rules that apply to U. 2011 tax 1040 form S. 2011 tax 1040 form citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. 2011 tax 1040 form If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. 2011 tax 1040 form   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. 2011 tax 1040 form 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. 2011 tax 1040 form 15, 2014 4th installment Jan. 2011 tax 1040 form 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. 2011 tax 1040 form    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. 2011 tax 1040 form Fiscal year. 2011 tax 1040 form   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. 2011 tax 1040 form If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. 2011 tax 1040 form Changes in income, deductions, or exemptions. 2011 tax 1040 form   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. 2011 tax 1040 form This can happen if you receive additional income or if any of your deductions are reduced or eliminated. 2011 tax 1040 form If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. 2011 tax 1040 form Amended estimated tax. 2011 tax 1040 form   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. 2011 tax 1040 form To do this, see the instructions for Form 1040-ES (NR) and Publication 505. 2011 tax 1040 form Penalty for failure to pay estimated income tax. 2011 tax 1040 form   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. 2011 tax 1040 form These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. 2011 tax 1040 form Prev  Up  Next   Home   More Online Publications
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Commissioner's Comments, Statements and Remarks

Written Testimony of IRS Commissioner John A. Koskinen before the House Oversight and Government Reform Committee on IRS Operations
March 26, 2014 — Commissioner Koskinen's written testimony before the House Oversight and Government Reform Committee on IRS operations.

Remarks of Acting Commissioner Werfel to the American Institute of Certified Public Accountants in Washington, DC
Nov. 5, 2013 — Prepared remarks of Acting Commissioner Danny Werfel to the American Institute of Certified Public Accountants in Washington, DC.

Oral Statement of Danny Werfel, Principal Deputy Commissioner, on the Affordable Care Act Before the House Ways and Means Committee
Aug. 1, 2013 — Principal Deputy Commissioner Danny Werfel gives an opening statement on the Affordable Care Act to the House Ways and Means Committee.

Prepared Remarks of Danny Werfel, Principal Deputy Commissioner, Before the 2013 IRS Nationwide Tax Forum
July 30, 2013 — IRS Principal Deputy Commissioner Danny Werfel speaks at a 2013 Nationwide Tax Forum taking place in Dallas, Tex.

Page Last Reviewed or Updated: 27-Mar-2014

The 2011 Tax 1040 Form

2011 tax 1040 form 18. 2011 tax 1040 form   Alimony Table of Contents IntroductionSpouse or former spouse. 2011 tax 1040 form Divorce or separation instrument. 2011 tax 1040 form Useful Items - You may want to see: General RulesMortgage payments. 2011 tax 1040 form Taxes and insurance. 2011 tax 1040 form Other payments to a third party. 2011 tax 1040 form Instruments Executed After 1984Payments to a third party. 2011 tax 1040 form Exception. 2011 tax 1040 form Substitute payments. 2011 tax 1040 form Specifically designated as child support. 2011 tax 1040 form Contingency relating to your child. 2011 tax 1040 form Clearly associated with a contingency. 2011 tax 1040 form How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. 2011 tax 1040 form It covers the following topics. 2011 tax 1040 form What payments are alimony. 2011 tax 1040 form What payments are not alimony, such as child support. 2011 tax 1040 form How to deduct alimony you paid. 2011 tax 1040 form How to report alimony you received as income. 2011 tax 1040 form Whether you must recapture the tax benefits of alimony. 2011 tax 1040 form Recapture means adding back in your income all or part of a deduction you took in a prior year. 2011 tax 1040 form Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2011 tax 1040 form It does not include voluntary payments that are not made under a divorce or separation instrument. 2011 tax 1040 form Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2011 tax 1040 form Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 2011 tax 1040 form To be alimony, a payment must meet certain requirements. 2011 tax 1040 form Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2011 tax 1040 form This chapter discusses the rules for payments under instruments executed after 1984. 2011 tax 1040 form If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 2011 tax 1040 form That was the last year the information on pre-1985 instruments was included in Publication 504. 2011 tax 1040 form Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 2011 tax 1040 form Definitions. 2011 tax 1040 form   The following definitions apply throughout this chapter. 2011 tax 1040 form Spouse or former spouse. 2011 tax 1040 form   Unless otherwise stated, the term “spouse” includes former spouse. 2011 tax 1040 form Divorce or separation instrument. 2011 tax 1040 form   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 2011 tax 1040 form This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 2011 tax 1040 form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 2011 tax 1040 form Payments not alimony. 2011 tax 1040 form   Not all payments under a divorce or separation instrument are alimony. 2011 tax 1040 form Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. 2011 tax 1040 form Payments to a third party. 2011 tax 1040 form   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 2011 tax 1040 form These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2011 tax 1040 form ), taxes, tuition, etc. 2011 tax 1040 form The payments are treated as received by your spouse and then paid to the third party. 2011 tax 1040 form Life insurance premiums. 2011 tax 1040 form   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 2011 tax 1040 form Payments for jointly-owned home. 2011 tax 1040 form   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. 2011 tax 1040 form Mortgage payments. 2011 tax 1040 form   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. 2011 tax 1040 form If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 2011 tax 1040 form Your spouse must report one-half of the payments as alimony received. 2011 tax 1040 form If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. 2011 tax 1040 form Taxes and insurance. 2011 tax 1040 form   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. 2011 tax 1040 form Your spouse must report one-half of these payments as alimony received. 2011 tax 1040 form If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 2011 tax 1040 form    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 2011 tax 1040 form But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 2011 tax 1040 form Other payments to a third party. 2011 tax 1040 form   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 2011 tax 1040 form Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2011 tax 1040 form Exception for instruments executed before 1985. 2011 tax 1040 form   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2011 tax 1040 form A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2011 tax 1040 form A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 2011 tax 1040 form   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 2011 tax 1040 form irs. 2011 tax 1040 form gov/pub504. 2011 tax 1040 form Example 1. 2011 tax 1040 form In November 1984, you and your former spouse executed a written separation agreement. 2011 tax 1040 form In February 1985, a decree of divorce was substituted for the written separation agreement. 2011 tax 1040 form The decree of divorce did not change the terms for the alimony you pay your former spouse. 2011 tax 1040 form The decree of divorce is treated as executed before 1985. 2011 tax 1040 form Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2011 tax 1040 form Example 2. 2011 tax 1040 form Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 2011 tax 1040 form In this example, the decree of divorce is not treated as executed before 1985. 2011 tax 1040 form The alimony payments are subject to the rules for payments under instruments executed after 1984. 2011 tax 1040 form Alimony requirements. 2011 tax 1040 form   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 2011 tax 1040 form The payment is in cash. 2011 tax 1040 form The instrument does not designate the payment as not alimony. 2011 tax 1040 form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2011 tax 1040 form There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2011 tax 1040 form The payment is not treated as child support. 2011 tax 1040 form Each of these requirements is discussed below. 2011 tax 1040 form Cash payment requirement. 2011 tax 1040 form   Only cash payments, including checks and money orders, qualify as alimony. 2011 tax 1040 form The following do not qualify as alimony. 2011 tax 1040 form Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2011 tax 1040 form Execution of a debt instrument by the payer. 2011 tax 1040 form The use of the payer's property. 2011 tax 1040 form Payments to a third party. 2011 tax 1040 form   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2011 tax 1040 form See Payments to a third party under General Rules, earlier. 2011 tax 1040 form   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 2011 tax 1040 form The payments are in lieu of payments of alimony directly to your spouse. 2011 tax 1040 form The written request states that both spouses intend the payments to be treated as alimony. 2011 tax 1040 form You receive the written request from your spouse before you file your return for the year you made the payments. 2011 tax 1040 form Payments designated as not alimony. 2011 tax 1040 form   You and your spouse can designate that otherwise qualifying payments are not alimony. 2011 tax 1040 form You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 2011 tax 1040 form For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 2011 tax 1040 form If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2011 tax 1040 form   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 2011 tax 1040 form The copy must be attached each year the designation applies. 2011 tax 1040 form Spouses cannot be members of the same household. 2011 tax 1040 form    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 2011 tax 1040 form A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2011 tax 1040 form   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 2011 tax 1040 form Exception. 2011 tax 1040 form   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 2011 tax 1040 form Table 18-1. 2011 tax 1040 form Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. 2011 tax 1040 form Payments are not required by a divorce or separation instrument. 2011 tax 1040 form Payer and recipient spouse do not file a joint return with each other. 2011 tax 1040 form Payer and recipient spouse file a joint return with each other. 2011 tax 1040 form Payment is in cash (including checks or money orders). 2011 tax 1040 form Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 2011 tax 1040 form Payment is not designated in the instrument as not alimony. 2011 tax 1040 form Payment is designated in the instrument as not alimony. 2011 tax 1040 form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2011 tax 1040 form Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 2011 tax 1040 form Payments are not required after death of the recipient spouse. 2011 tax 1040 form Payments are required after death of the recipient spouse. 2011 tax 1040 form Payment is not treated as child support. 2011 tax 1040 form Payment is treated as child support. 2011 tax 1040 form These payments are deductible by the payer and includible in income by the recipient. 2011 tax 1040 form These payments are neither deductible by the payer nor includible in income by the recipient. 2011 tax 1040 form Liability for payments after death of recipient spouse. 2011 tax 1040 form   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. 2011 tax 1040 form If all of the payments would continue, then none of the payments made before or after the death are alimony. 2011 tax 1040 form   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. 2011 tax 1040 form Example. 2011 tax 1040 form You must pay your former spouse $10,000 in cash each year for 10 years. 2011 tax 1040 form Your divorce decree states that the payments will end upon your former spouse's death. 2011 tax 1040 form You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 2011 tax 1040 form The death of your spouse would not terminate these payments under state law. 2011 tax 1040 form The $10,000 annual payments may qualify as alimony. 2011 tax 1040 form The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 2011 tax 1040 form Substitute payments. 2011 tax 1040 form   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. 2011 tax 1040 form To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. 2011 tax 1040 form Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 2011 tax 1040 form Example 1. 2011 tax 1040 form Under your divorce decree, you must pay your former spouse $30,000 annually. 2011 tax 1040 form The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 2011 tax 1040 form Your former spouse has custody of your minor children. 2011 tax 1040 form The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. 2011 tax 1040 form The trust income and corpus (principal) are to be used for your children's benefit. 2011 tax 1040 form These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. 2011 tax 1040 form Of each of the $30,000 annual payments, $10,000 is not alimony. 2011 tax 1040 form Example 2. 2011 tax 1040 form Under your divorce decree, you must pay your former spouse $30,000 annually. 2011 tax 1040 form The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 2011 tax 1040 form The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. 2011 tax 1040 form For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 2011 tax 1040 form These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. 2011 tax 1040 form None of the annual payments are alimony. 2011 tax 1040 form The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. 2011 tax 1040 form Child support. 2011 tax 1040 form   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. 2011 tax 1040 form The amount of child support may vary over time. 2011 tax 1040 form Child support payments are not deductible by the payer and are not taxable to the recipient. 2011 tax 1040 form Specifically designated as child support. 2011 tax 1040 form   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. 2011 tax 1040 form A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 2011 tax 1040 form Contingency relating to your child. 2011 tax 1040 form   A contingency relates to your child if it depends on any event relating to that child. 2011 tax 1040 form It does not matter whether the event is certain or likely to occur. 2011 tax 1040 form Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. 2011 tax 1040 form Clearly associated with a contingency. 2011 tax 1040 form   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. 2011 tax 1040 form The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. 2011 tax 1040 form The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. 2011 tax 1040 form This certain age must be the same for each child, but need not be a whole number of years. 2011 tax 1040 form In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 2011 tax 1040 form   Either you or the IRS can overcome the presumption in the two situations above. 2011 tax 1040 form This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. 2011 tax 1040 form For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. 2011 tax 1040 form How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 2011 tax 1040 form You must file Form 1040. 2011 tax 1040 form You cannot use Form 1040A or Form 1040EZ. 2011 tax 1040 form Enter the amount of alimony you paid on Form 1040, line 31a. 2011 tax 1040 form In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 2011 tax 1040 form If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2011 tax 1040 form Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2011 tax 1040 form Enter your total payments on line 31a. 2011 tax 1040 form You must provide your spouse's SSN or ITIN. 2011 tax 1040 form If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 2011 tax 1040 form For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 2011 tax 1040 form How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 2011 tax 1040 form You cannot use Form 1040A or Form 1040EZ. 2011 tax 1040 form You must give the person who paid the alimony your SSN or ITIN. 2011 tax 1040 form If you do not, you may have to pay a $50 penalty. 2011 tax 1040 form Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 2011 tax 1040 form If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. 2011 tax 1040 form Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 2011 tax 1040 form The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. 2011 tax 1040 form Do not include any time in which payments were being made under temporary support orders. 2011 tax 1040 form The second and third years are the next 2 calendar years, whether or not payments are made during those years. 2011 tax 1040 form The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. 2011 tax 1040 form When to apply the recapture rule. 2011 tax 1040 form   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. 2011 tax 1040 form   When you figure a decrease in alimony, do not include the following amounts. 2011 tax 1040 form Payments made under a temporary support order. 2011 tax 1040 form Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. 2011 tax 1040 form Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. 2011 tax 1040 form Figuring the recapture. 2011 tax 1040 form   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 2011 tax 1040 form Including the recapture in income. 2011 tax 1040 form   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 2011 tax 1040 form Cross out “received” and enter “recapture. 2011 tax 1040 form ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 2011 tax 1040 form Deducting the recapture. 2011 tax 1040 form   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 2011 tax 1040 form Cross out “paid” and enter “recapture. 2011 tax 1040 form ” In the space provided, enter your spouse's SSN or ITIN. 2011 tax 1040 form Prev  Up  Next   Home   More Online Publications