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2011 Tax Forms Instructions

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2011 Tax Forms Instructions

2011 tax forms instructions Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. 2011 tax forms instructions This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. 2011 tax forms instructions The chapters are divided into separate sections based on when the changes take effect. 2011 tax forms instructions For example, this publication covers the following topics. 2011 tax forms instructions Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. 2011 tax forms instructions New deduction available for educator expenses. 2011 tax forms instructions Limit on the use of the non-accrual experience method of accounting. 2011 tax forms instructions Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. 2011 tax forms instructions Extension of the welfare-to-work credit and work opportunity credit. 2011 tax forms instructions New 5-year carryback rule for net operating losses (NOLs). 2011 tax forms instructions See the discussion of each topic for more information. 2011 tax forms instructions Certain changes had a major effect on two of the publications we issued for 2001. 2011 tax forms instructions We published supplements to those two publications and they have been included in this publication as follows. 2011 tax forms instructions Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. 2011 tax forms instructions This discusses the increase in the amount of depreciation deduction for certain automobiles. 2011 tax forms instructions Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. 2011 tax forms instructions This discusses the special depreciation allowance for property acquired after September 10, 2001. 2011 tax forms instructions Adjusting your withholding or estimated tax payments for 2002. 2011 tax forms instructions   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. 2011 tax forms instructions If your tax will decrease, you can get the benefit of lower taxes throughout the year. 2011 tax forms instructions If you will owe more tax, you can avoid a penalty when you file your tax return. 2011 tax forms instructions   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. 2011 tax forms instructions See chapter 6 for information on ordering forms and publications. 2011 tax forms instructions To adjust your. 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions Get Form. 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions And Publication. 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. 2011 tax forms instructions   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 tax forms instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax forms instructions You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. 2011 tax forms instructions Comments and suggestions. 2011 tax forms instructions   We welcome your comments about this publication. 2011 tax forms instructions   You can e-mail us while visiting our web site at www. 2011 tax forms instructions irs. 2011 tax forms instructions gov. 2011 tax forms instructions   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. 2011 tax forms instructions NW Washington, DC 20224   We respond to many letters by telephone. 2011 tax forms instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax forms instructions Prev  Up  Next   Home   More Online Publications
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Longest- and Shortest-Serving Commissioners of Internal Revenue

The office of Commissioner of Internal Revenue was created by an Act of Congress on July 1, 1862. The Commissioner is appointed by the President with the advice and consent of the Senate. With no set tenure, Commissioners served as long as they and the President chose. The IRS Restructuring and Reform Act of 1998 amended Code section 7803 to set a five-year term of office. The first such term was applied to the Commissioner serving when this Act became law, Charles Rossotti, beginning with the date of his appointment. He served the full five years, from November 1997 to November 2002.

Not counting those who served as Acting Commissioner between permanent appointees, these Commissioners served the shortest times in office, less than one year:

 

Name

Tenure

Dates

Robert E. Hannegan 3 months, 14 days 10/9/1943 — 1/22/1944 
William Orton 4 months  7/1/1865 — 10/31/1865 
Alfred Pleasonton 7 months, 6 days  1/3/1871 — 8/8/1871
George S. Boutwell 7 months, 16 days  7/17/1862 — 3/4/1863 
Shirley D. Peterson  11months, 18 days 2/3/1992 — 1/20/1993 

 

 

 

 


These Commissioners served the longest terms, five years or more:

 Name

Tenure

Dates 

Guy T. Helvering

10 years, 4 months 6/6/1933 — 10/8/1943
David H. Blair 8 years 5/27/1921 — 5/31/1929 
Joseph S. Miller 7 years, 7 months

3/20/1885 — 3/20/1889 and
4/19/1893 — 11/26/1896

Green B. Raum 6 years, 9 months 8/2/1876 — 4/30/1883
John W. Yerkes 6 years, 4 months 12/20/1900 — 4/30/1907
Roscoe L. Egger, Jr. 5 years, 1 month 3/14/1981 — 4/30/1986
Charles O. Rossotti 5 years 11/13/1997 — 11/12/2002 
Page Last Reviewed or Updated: 12-Feb-2014

The 2011 Tax Forms Instructions

2011 tax forms instructions 4. 2011 tax forms instructions   Filing U. 2011 tax forms instructions S. 2011 tax forms instructions Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. 2011 tax forms instructions S. 2011 tax forms instructions Tax ReturnU. 2011 tax forms instructions S. 2011 tax forms instructions Armed Forces. 2011 tax forms instructions Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return is required for your situation. 2011 tax forms instructions If a U. 2011 tax forms instructions S. 2011 tax forms instructions return is required, your next step is to see if you meet the filing requirements. 2011 tax forms instructions If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. 2011 tax forms instructions This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. 2011 tax forms instructions Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. 2011 tax forms instructions If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return, your filing requirement may be less than the amount in Table 4-1. 2011 tax forms instructions For details, see the information under Filing Requirement if Possession Income Is Excluded , later. 2011 tax forms instructions Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. 2011 tax forms instructions For more information, see the Form 1040 instructions. 2011 tax forms instructions Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return, you must determine your adjusted filing requirement. 2011 tax forms instructions Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. 2011 tax forms instructions Personal exemption. 2011 tax forms instructions   When figuring your filing requirement, your personal exemption is allowed in full. 2011 tax forms instructions Do not reduce it for this purpose. 2011 tax forms instructions Do not include exemptions for your dependents. 2011 tax forms instructions Allowable standard deduction. 2011 tax forms instructions   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. 2011 tax forms instructions Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. 2011 tax forms instructions Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax     Gross income from all sources (including excluded possession income)   Example. 2011 tax forms instructions Barbara Spruce, a U. 2011 tax forms instructions S. 2011 tax forms instructions citizen, is single, under 65, and a bona fide resident of American Samoa. 2011 tax forms instructions During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax). 2011 tax forms instructions Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. 2011 tax forms instructions   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. 2011 tax forms instructions You must file a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. 2011 tax forms instructions    1. 2011 tax forms instructions Enter the allowable standard deduction you figured earlier under Allowable standard deduction . 2011 tax forms instructions If your filing status is married filing separately, enter -0-   2. 2011 tax forms instructions Personal exemption. 2011 tax forms instructions If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. 2011 tax forms instructions Add lines 1 and 2. 2011 tax forms instructions You must file a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. 2011 tax forms instructions 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions AND at the end of 2013 you were*. 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions THEN file a return if your gross income** was at least. 2011 tax forms instructions . 2011 tax forms instructions . 2011 tax forms instructions single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2011 tax forms instructions ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). 2011 tax forms instructions Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). 2011 tax forms instructions If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2011 tax forms instructions *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. 2011 tax forms instructions Example 1. 2011 tax forms instructions James and Joan Thompson, one over 65, are U. 2011 tax forms instructions S. 2011 tax forms instructions citizens and bona fide residents of Puerto Rico during the entire tax year. 2011 tax forms instructions They file a joint income tax return. 2011 tax forms instructions During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax). 2011 tax forms instructions Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return because their gross income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). 2011 tax forms instructions Example 2. 2011 tax forms instructions Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return because her gross income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). 2011 tax forms instructions If you must file a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return, you may be able to file a paperless return using IRS e-file. 2011 tax forms instructions See your form instructions or visit our website at IRS. 2011 tax forms instructions gov. 2011 tax forms instructions When To File If you file on a calendar year basis, the due date for filing your U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return is April 15 following the end of your tax year. 2011 tax forms instructions If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. 2011 tax forms instructions If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. 2011 tax forms instructions For your 2013 tax return, the due date is April 15, 2014. 2011 tax forms instructions If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. 2011 tax forms instructions If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. 2011 tax forms instructions See your form instructions for a list of designated private delivery services. 2011 tax forms instructions Extension of Time To File You can get an extension of time to file your U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return. 2011 tax forms instructions Special rules apply for those living outside the United States. 2011 tax forms instructions Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. 2011 tax forms instructions Example. 2011 tax forms instructions If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. 2011 tax forms instructions Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. 2011 tax forms instructions If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. 2011 tax forms instructions You may also be charged penalties (see the Instructions for Form 4868). 2011 tax forms instructions How to get the automatic extension. 2011 tax forms instructions   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. 2011 tax forms instructions E-file Form 4868 using your personal computer or a tax professional. 2011 tax forms instructions E-file and pay by credit or debit card. 2011 tax forms instructions Your payment must be at least $1. 2011 tax forms instructions You may pay by phone or over the Internet. 2011 tax forms instructions Do not file Form 4868. 2011 tax forms instructions File a paper Form 4868. 2011 tax forms instructions If you are a fiscal year taxpayer, you must file a paper Form 4868. 2011 tax forms instructions See Form 4868 for information on getting an extension using these options. 2011 tax forms instructions When to file. 2011 tax forms instructions   You must request the automatic extension by the due date for your return. 2011 tax forms instructions You can file your return any time before the 6-month extension period ends. 2011 tax forms instructions When you file your return. 2011 tax forms instructions   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 2011 tax forms instructions If you file Form 1040A, U. 2011 tax forms instructions S. 2011 tax forms instructions Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. 2011 tax forms instructions Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. 2011 tax forms instructions You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. 2011 tax forms instructions Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. 2011 tax forms instructions S. 2011 tax forms instructions citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 2011 tax forms instructions However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. 2011 tax forms instructions If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 2011 tax forms instructions For more information, see Publication 3, Armed Forces' Tax Guide. 2011 tax forms instructions Married taxpayers. 2011 tax forms instructions   If you file a joint return, only one spouse has to qualify for this automatic extension. 2011 tax forms instructions However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 2011 tax forms instructions How to get the extension. 2011 tax forms instructions   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 2011 tax forms instructions (See the situations listed under (2), earlier. 2011 tax forms instructions ) Extension beyond 2 months. 2011 tax forms instructions   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. 2011 tax forms instructions File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). 2011 tax forms instructions Be sure to check the box on Form 4868, line 8, if appropriate. 2011 tax forms instructions   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 tax forms instructions   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2011 tax forms instructions Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. 2011 tax forms instructions Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. 2011 tax forms instructions If you are not including a check or a money order, send your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return and all attachments to:  Internal Revenue Service P. 2011 tax forms instructions O. 2011 tax forms instructions Box 1303 Charlotte, NC 28201-1303 USA Also send your U. 2011 tax forms instructions S. 2011 tax forms instructions return to these addresses if you are attaching Form 5074 or Form 8689. 2011 tax forms instructions If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. 2011 tax forms instructions Special Rules for Completing Your U. 2011 tax forms instructions S. 2011 tax forms instructions Tax Return If you are not excluding possession income from your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return, follow the instructions for the specific forms you file. 2011 tax forms instructions However, you may not qualify to claim the earned income credit (EIC). 2011 tax forms instructions Earned income credit. 2011 tax forms instructions   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return. 2011 tax forms instructions This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. 2011 tax forms instructions S. 2011 tax forms instructions Armed Forces. 2011 tax forms instructions U. 2011 tax forms instructions S. 2011 tax forms instructions Armed Forces. 2011 tax forms instructions   U. 2011 tax forms instructions S. 2011 tax forms instructions military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. 2011 tax forms instructions Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2011 tax forms instructions Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. 2011 tax forms instructions Income from American Samoa or Puerto Rico excluded. 2011 tax forms instructions   You will not be allowed to take deductions and credits that apply to the excluded income. 2011 tax forms instructions The additional information you need follows. 2011 tax forms instructions Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return. 2011 tax forms instructions Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return. 2011 tax forms instructions Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). 2011 tax forms instructions Figuring the deduction. 2011 tax forms instructions   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. 2011 tax forms instructions   Gross income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). 2011 tax forms instructions Moving expense deduction. 2011 tax forms instructions   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. 2011 tax forms instructions Likewise, the expenses of a move back to the United States are generally attributable to U. 2011 tax forms instructions S. 2011 tax forms instructions earned income. 2011 tax forms instructions   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return. 2011 tax forms instructions For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. 2011 tax forms instructions   If you are claiming expenses for a move from a U. 2011 tax forms instructions S. 2011 tax forms instructions possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. 2011 tax forms instructions For purposes of deducting moving expenses, the possessions are considered part of the United States. 2011 tax forms instructions See Publication 521, Moving Expenses, for information about what expenses are deductible. 2011 tax forms instructions Self-employment tax deduction. 2011 tax forms instructions   Generally, if you are reporting self-employment income on your U. 2011 tax forms instructions S. 2011 tax forms instructions return, you can include the deductible part of your self-employment tax on Form 1040, line 27. 2011 tax forms instructions This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). 2011 tax forms instructions   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. 2011 tax forms instructions   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. 2011 tax forms instructions This would happen if, for instance, you have two businesses and only the income from one of them is excludable. 2011 tax forms instructions   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. 2011 tax forms instructions   Self-employment income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. 2011 tax forms instructions Include the deductible part of this amount on Form 1040, line 27. 2011 tax forms instructions Individual retirement arrangement (IRA) deduction. 2011 tax forms instructions   Do not take excluded income into account when figuring your deductible IRA contribution. 2011 tax forms instructions Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. 2011 tax forms instructions To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. 2011 tax forms instructions Then multiply your full standard deduction by the following fraction. 2011 tax forms instructions   Gross income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). 2011 tax forms instructions ” This calculation may not be the same as the one you used to determine if you need to file a U. 2011 tax forms instructions S. 2011 tax forms instructions tax return. 2011 tax forms instructions Itemized Deductions Most itemized deductions do not apply to a particular type of income. 2011 tax forms instructions However, itemized deductions can be divided into three categories. 2011 tax forms instructions Those that apply specifically to excluded income, such as employee business expenses, are not deductible. 2011 tax forms instructions Those that apply specifically to income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. 2011 tax forms instructions Those that do not apply to specific income must be allocated between your gross income subject to U. 2011 tax forms instructions S. 2011 tax forms instructions income tax and your total gross income from all sources. 2011 tax forms instructions The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. 2011 tax forms instructions Example. 2011 tax forms instructions In 2013, you and your spouse are both under 65 and U. 2011 tax forms instructions S. 2011 tax forms instructions citizens who are bona fide residents of Puerto Rico during the entire tax year. 2011 tax forms instructions You file a joint income tax return. 2011 tax forms instructions During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. 2011 tax forms instructions S. 2011 tax forms instructions gross income) and your spouse earned $60,000 from the U. 2011 tax forms instructions S. 2011 tax forms instructions Government. 2011 tax forms instructions You have $16,000 of itemized deductions that do not apply to any specific type of income. 2011 tax forms instructions These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). 2011 tax forms instructions You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. 2011 tax forms instructions   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. 2011 tax forms instructions Overall limitation on itemized deductions. 2011 tax forms instructions   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. 2011 tax forms instructions Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. 2011 tax forms instructions However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. 2011 tax forms instructions See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. 2011 tax forms instructions Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. 2011 tax forms instructions However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. 2011 tax forms instructions S. 2011 tax forms instructions tax return. 2011 tax forms instructions The foreign tax credit is generally figured on Form 1116. 2011 tax forms instructions If you have income, such as U. 2011 tax forms instructions S. 2011 tax forms instructions Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. 2011 tax forms instructions You make this reduction for each separate income category. 2011 tax forms instructions To find the amount of this reduction, use the following formula for each income category. 2011 tax forms instructions Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. 2011 tax forms instructions For more information on the foreign tax credit, see Publication 514. 2011 tax forms instructions Example. 2011 tax forms instructions Jason and Lynn Reddy are U. 2011 tax forms instructions S. 2011 tax forms instructions citizens who were bona fide residents of Puerto Rico during all of 2013. 2011 tax forms instructions They file a joint tax return. 2011 tax forms instructions The following table shows their excludable and taxable income for U. 2011 tax forms instructions S. 2011 tax forms instructions federal income tax purposes. 2011 tax forms instructions   Taxable   Excludable Jason's wages from  U. 2011 tax forms instructions S. 2011 tax forms instructions Government $25,000     Lynn's wages from Puerto Rico  corp. 2011 tax forms instructions     $15,000 Dividend from Puerto Rico corp. 2011 tax forms instructions doing business in Puerto Rico     200 Dividend from U. 2011 tax forms instructions S. 2011 tax forms instructions  corp. 2011 tax forms instructions doing business  in U. 2011 tax forms instructions S. 2011 tax forms instructions * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. 2011 tax forms instructions   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. 2011 tax forms instructions They have gross income of $26,000 for U. 2011 tax forms instructions S. 2011 tax forms instructions tax purposes. 2011 tax forms instructions They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). 2011 tax forms instructions They figure their foreign tax credit on two Forms 1116, which they must attach to their U. 2011 tax forms instructions S. 2011 tax forms instructions return. 2011 tax forms instructions They fill out one Form 1116 for wages and one Form 1116 for the dividend. 2011 tax forms instructions Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. 2011 tax forms instructions   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. 2011 tax forms instructions Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. 2011 tax forms instructions A U. 2011 tax forms instructions S. 2011 tax forms instructions citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. 2011 tax forms instructions This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. 2011 tax forms instructions S. 2011 tax forms instructions income tax return must otherwise be filed). 2011 tax forms instructions Bona fide residents of the possessions discussed in this publication are considered U. 2011 tax forms instructions S. 2011 tax forms instructions residents for this purpose and are subject to the self-employment tax. 2011 tax forms instructions Forms to file. 2011 tax forms instructions   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. 2011 tax forms instructions If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. 2011 tax forms instructions If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. 2011 tax forms instructions If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. 2011 tax forms instructions Do not file forms 1040-SS or 1040-PR with Form 1040. 2011 tax forms instructions If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. 2011 tax forms instructions Chapter 11 Bankruptcy cases. 2011 tax forms instructions   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. 2011 tax forms instructions S. 2011 tax forms instructions Income Tax Return for Estates and Trusts) of the bankruptcy estate. 2011 tax forms instructions However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. 2011 tax forms instructions   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. 2011 tax forms instructions   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. 2011 tax forms instructions Additional Medicare Tax Beginning in 2013, a 0. 2011 tax forms instructions 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). 2011 tax forms instructions Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 2011 tax forms instructions A self-employment loss should not be considered for purposes of this tax. 2011 tax forms instructions RRTA compensation should be separately compared to the threshold. 2011 tax forms instructions Your employer is responsible for withholding the 0. 2011 tax forms instructions 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. 2011 tax forms instructions You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. 2011 tax forms instructions There are no special rules for U. 2011 tax forms instructions S. 2011 tax forms instructions citizens and nonresident aliens living abroad for purposes of this provision. 2011 tax forms instructions 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 forms instructions For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. 2011 tax forms instructions irs. 2011 tax forms instructions gov and enter the following words in the search box: Additional Medicare Tax. 2011 tax forms instructions You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. 2011 tax forms instructions Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 2011 tax forms instructions 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 2011 tax forms instructions Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 2011 tax forms instructions The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2011 tax forms instructions Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. 2011 tax forms instructions Forms to file. 2011 tax forms instructions   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. 2011 tax forms instructions For more information, see Form 8960 and its instructions. 2011 tax forms instructions Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. 2011 tax forms instructions This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. 2011 tax forms instructions In this situation, you may need to make estimated tax payments. 2011 tax forms instructions Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. 2011 tax forms instructions Include the Additional Medicare Tax and Net Investment Income Tax if applicable. 2011 tax forms instructions If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. 2011 tax forms instructions Or, you can make your payments electronically and not have to file any paper forms. 2011 tax forms instructions See the Form 1040-ES instructions for information on making payments. 2011 tax forms instructions Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. 2011 tax forms instructions American Samoa. 2011 tax forms instructions The Commonwealth of Puerto Rico. 2011 tax forms instructions The Commonwealth of the Northern Mariana Islands. 2011 tax forms instructions Guam. 2011 tax forms instructions The U. 2011 tax forms instructions S. 2011 tax forms instructions Virgin Islands. 2011 tax forms instructions These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. 2011 tax forms instructions Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. 2011 tax forms instructions How to make your request. 2011 tax forms instructions   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. 2011 tax forms instructions R. 2011 tax forms instructions B. 2011 tax forms instructions 900 available at www. 2011 tax forms instructions irs. 2011 tax forms instructions gov/pub/irs-irbs/irb06-49. 2011 tax forms instructions pdf. 2011 tax forms instructions    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2011 tax forms instructions S. 2011 tax forms instructions competent authority assistance under tax treaties. 2011 tax forms instructions As noted, an update to Revenue Procedure 2006-23 will be published in the future. 2011 tax forms instructions   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. 2011 tax forms instructions It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. 2011 tax forms instructions You (or a person having authority to sign your federal return) must sign and date the request. 2011 tax forms instructions    Send your written request for U. 2011 tax forms instructions S. 2011 tax forms instructions assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. 2011 tax forms instructions W. 2011 tax forms instructions  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. 2011 tax forms instructions Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. 2011 tax forms instructions S. 2011 tax forms instructions tax paid on the income in question, you should file a claim on Form 1040X, Amended U. 2011 tax forms instructions S. 2011 tax forms instructions Individual Income Tax Return. 2011 tax forms instructions Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. 2011 tax forms instructions Attach a copy of the request to the form. 2011 tax forms instructions Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. 2011 tax forms instructions See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. 2011 tax forms instructions Prev  Up  Next   Home   More Online Publications