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Can 1040x Filed Electronically

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Can 1040x Filed Electronically

Can 1040x filed electronically 1. Can 1040x filed electronically   Definitions You Need To Know Table of Contents Other options. Can 1040x filed electronically Exception. Can 1040x filed electronically Certain terms used in this publication are defined below. Can 1040x filed electronically The same term used in another publication may have a slightly different meaning. Can 1040x filed electronically Annual additions. Can 1040x filed electronically   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Can 1040x filed electronically Annual benefits. Can 1040x filed electronically   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Can 1040x filed electronically Business. Can 1040x filed electronically   A business is an activity in which a profit motive is present and economic activity is involved. Can 1040x filed electronically Service as a newspaper carrier under age 18 or as a public official is not a business. Can 1040x filed electronically Common-law employee. Can 1040x filed electronically   A common-law employee is any individual who, under common law, would have the status of an employee. Can 1040x filed electronically A leased employee can also be a common-law employee. Can 1040x filed electronically   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Can 1040x filed electronically For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Can 1040x filed electronically   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Can 1040x filed electronically For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Can 1040x filed electronically S. Can 1040x filed electronically citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Can 1040x filed electronically   However, an individual may be a common-law employee and a self-employed person as well. Can 1040x filed electronically For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Can 1040x filed electronically In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Can 1040x filed electronically However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Can 1040x filed electronically Compensation. Can 1040x filed electronically   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Can 1040x filed electronically You can generally define compensation as including all the following payments. Can 1040x filed electronically Wages and salaries. Can 1040x filed electronically Fees for professional services. Can 1040x filed electronically Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Can 1040x filed electronically Commissions and tips. Can 1040x filed electronically Fringe benefits. Can 1040x filed electronically Bonuses. Can 1040x filed electronically   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Can 1040x filed electronically   Compensation generally includes amounts deferred in the following employee benefit plans. Can 1040x filed electronically These amounts are elective deferrals. Can 1040x filed electronically Qualified cash or deferred arrangement (section 401(k) plan). Can 1040x filed electronically Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Can 1040x filed electronically Section 457 nonqualified deferred compensation plan. Can 1040x filed electronically Section 125 cafeteria plan. Can 1040x filed electronically   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Can 1040x filed electronically The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Can 1040x filed electronically Other options. Can 1040x filed electronically   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Can 1040x filed electronically The employee's wages as defined for income tax withholding purposes. Can 1040x filed electronically The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Can 1040x filed electronically The employee's social security wages (including elective deferrals). Can 1040x filed electronically   Compensation generally cannot include either of the following items. Can 1040x filed electronically Nontaxable reimbursements or other expense allowances. Can 1040x filed electronically Deferred compensation (other than elective deferrals). Can 1040x filed electronically SIMPLE plans. Can 1040x filed electronically   A special definition of compensation applies for SIMPLE plans. Can 1040x filed electronically See chapter 3. Can 1040x filed electronically Contribution. Can 1040x filed electronically   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Can 1040x filed electronically Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Can 1040x filed electronically Deduction. Can 1040x filed electronically   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Can 1040x filed electronically Limits apply to the amount deductible. Can 1040x filed electronically Earned income. Can 1040x filed electronically   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Can 1040x filed electronically   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Can 1040x filed electronically Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Can 1040x filed electronically It includes income from licensing the use of property other than goodwill. Can 1040x filed electronically   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Can 1040x filed electronically   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Can 1040x filed electronically Employer. Can 1040x filed electronically   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Can 1040x filed electronically A sole proprietor is treated as his or her own employer for retirement plan purposes. Can 1040x filed electronically However, a partner is not an employer for retirement plan purposes. Can 1040x filed electronically Instead, the partnership is treated as the employer of each partner. Can 1040x filed electronically Highly compensated employee. Can 1040x filed electronically   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Can 1040x filed electronically Leased employee. Can 1040x filed electronically   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Can 1040x filed electronically Provides services to you under an agreement between you and a leasing organization. Can 1040x filed electronically Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Can 1040x filed electronically Performs services under your primary direction or control. Can 1040x filed electronically Exception. Can 1040x filed electronically   A leased employee is not treated as your employee if all the following conditions are met. Can 1040x filed electronically Leased employees are not more than 20% of your non-highly compensated work force. Can 1040x filed electronically The employee is covered under the leasing organization's qualified pension plan. Can 1040x filed electronically The leasing organization's plan is a money purchase pension plan that has all the following provisions. Can 1040x filed electronically Immediate participation. Can 1040x filed electronically (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Can 1040x filed electronically ) Full and immediate vesting. Can 1040x filed electronically A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Can 1040x filed electronically However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Can 1040x filed electronically Net earnings from self-employment. Can 1040x filed electronically   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Can 1040x filed electronically Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Can 1040x filed electronically   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Can 1040x filed electronically   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Can 1040x filed electronically You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Can 1040x filed electronically   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Can 1040x filed electronically It does not include income passed through to shareholders of S corporations. Can 1040x filed electronically Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Can 1040x filed electronically Distributions of other income or loss to limited partners are not net earnings from self-employment. Can 1040x filed electronically   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Can 1040x filed electronically Qualified plan. Can 1040x filed electronically   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Can 1040x filed electronically You can deduct contributions made to the plan for your employees. Can 1040x filed electronically Earnings on these contributions are generally tax free until distributed at retirement. Can 1040x filed electronically Profit-sharing, money purchase, and defined benefit plans are qualified plans. Can 1040x filed electronically A 401(k) plan is also a qualified plan. Can 1040x filed electronically Participant. Can 1040x filed electronically   A participant is an eligible employee who is covered by your retirement plan. Can 1040x filed electronically See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Can 1040x filed electronically Partner. Can 1040x filed electronically   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Can 1040x filed electronically For retirement plans, a partner is treated as an employee of the partnership. Can 1040x filed electronically Self-employed individual. Can 1040x filed electronically   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Can 1040x filed electronically Sole proprietors and partners are self-employed. Can 1040x filed electronically Self-employment can include part-time work. Can 1040x filed electronically   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Can 1040x filed electronically See Common-law employee and Net earnings from self-employment , earlier. Can 1040x filed electronically   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Can 1040x filed electronically See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Can 1040x filed electronically Sole proprietor. Can 1040x filed electronically   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Can 1040x filed electronically For retirement plans, a sole proprietor is treated as both an employer and an employee. Can 1040x filed electronically Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The Can 1040x Filed Electronically

Can 1040x filed electronically 5. Can 1040x filed electronically   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Can 1040x filed electronically J-1 visa holders. Can 1040x filed electronically Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Can 1040x filed electronically The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Can 1040x filed electronically Resident aliens should get publications, forms, and instructions for U. Can 1040x filed electronically S. Can 1040x filed electronically citizens, because the information for filing returns for resident aliens is generally the same as for U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Can 1040x filed electronically Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Can 1040x filed electronically Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Can 1040x filed electronically S. Can 1040x filed electronically Individual Income Tax Return 1040NR U. Can 1040x filed electronically S. Can 1040x filed electronically Nonresident Alien Income Tax Return 1040NR-EZ U. Can 1040x filed electronically S. Can 1040x filed electronically Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Can 1040x filed electronically Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Can 1040x filed electronically If you have not previously established a fiscal tax year, your tax year is the calendar year. Can 1040x filed electronically A calendar year is 12 consecutive months ending on December 31. Can 1040x filed electronically If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. Can 1040x filed electronically S. Can 1040x filed electronically resident for any calendar year, you will be treated as a U. Can 1040x filed electronically S. Can 1040x filed electronically resident for any part of your fiscal year that falls within that calendar year. Can 1040x filed electronically Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Can 1040x filed electronically For an individual, this is a social security number (SSN). Can 1040x filed electronically If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Can 1040x filed electronically An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Can 1040x filed electronically You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business at any time during the year, An alien who has a U. Can 1040x filed electronically S. Can 1040x filed electronically office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Can 1040x filed electronically Social security number (SSN). Can 1040x filed electronically   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Can 1040x filed electronically S. Can 1040x filed electronically employment. Can 1040x filed electronically   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Can 1040x filed electronically You can also download Form SS-5 from the SSA's website at www. Can 1040x filed electronically socialsecurity. Can 1040x filed electronically gov/ssnumber/ss5. Can 1040x filed electronically htm. Can 1040x filed electronically You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Can 1040x filed electronically Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Can 1040x filed electronically F-1 and M-1 visa holders. Can 1040x filed electronically    If you are an F-1 or M-1 student, you must also show your Form I-20. Can 1040x filed electronically For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Can 1040x filed electronically socialsecurity. Can 1040x filed electronically gov/pubs/10181. Can 1040x filed electronically html. Can 1040x filed electronically J-1 visa holders. Can 1040x filed electronically   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Can 1040x filed electronically For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Can 1040x filed electronically socialsecurity. Can 1040x filed electronically gov/pubs/10107. Can 1040x filed electronically html. Can 1040x filed electronically Individual taxpayer identification number (ITIN). Can 1040x filed electronically   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Can 1040x filed electronically For details on how to do so, see Form W-7 and its instructions. Can 1040x filed electronically Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Can 1040x filed electronically If you already have an ITIN, enter it wherever an SSN is required on your tax return. Can 1040x filed electronically   An ITIN is for tax use only. Can 1040x filed electronically It does not entitle you to social security benefits or change your employment or immigration status under U. Can 1040x filed electronically S. Can 1040x filed electronically law. Can 1040x filed electronically   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Can 1040x filed electronically Employer identification number (EIN). Can 1040x filed electronically   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Can 1040x filed electronically To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Can 1040x filed electronically Filing Status The amount of your tax depends on your filing status. Can 1040x filed electronically Your filing status is important in determining whether you can take certain deductions and credits. Can 1040x filed electronically The rules for determining your filing status are different for resident aliens and nonresident aliens. Can 1040x filed electronically Resident Aliens Resident aliens can use the same filing statuses available to U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically See your form instructions or Publication 501 for more information on filing status. Can 1040x filed electronically Married filing jointly. Can 1040x filed electronically   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Can 1040x filed electronically Qualifying widow(er). Can 1040x filed electronically   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Can 1040x filed electronically This applies only if you could have filed a joint return with your spouse for the year your spouse died. Can 1040x filed electronically Head of household. Can 1040x filed electronically   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Can 1040x filed electronically You must be a resident alien for the entire tax year. Can 1040x filed electronically   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Can 1040x filed electronically Note. Can 1040x filed electronically   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Can 1040x filed electronically In that case, you will not be entitled to the credit. Can 1040x filed electronically See Publication 596 for more information. Can 1040x filed electronically Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Can 1040x filed electronically If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Can 1040x filed electronically Married nonresident alien. Can 1040x filed electronically   Married nonresident aliens who are not married to U. Can 1040x filed electronically S. Can 1040x filed electronically citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically Exceptions. Can 1040x filed electronically   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Can 1040x filed electronically However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Can 1040x filed electronically S. Can 1040x filed electronically national. Can 1040x filed electronically See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Can 1040x filed electronically U. Can 1040x filed electronically S. Can 1040x filed electronically national is defined later in this section under Qualifying widow(er) . Can 1040x filed electronically   A nonresident alien generally cannot file as married filing jointly. Can 1040x filed electronically However, a nonresident alien who is married to a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Can 1040x filed electronically For information on these choices, see chapter 1. Can 1040x filed electronically If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Can 1040x filed electronically Qualifying widow(er). Can 1040x filed electronically   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Can 1040x filed electronically You were a resident of Canada, Mexico, or South Korea, or a U. Can 1040x filed electronically S. Can 1040x filed electronically national (defined later). Can 1040x filed electronically Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Can 1040x filed electronically You have a dependent child living with you. Can 1040x filed electronically See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Can 1040x filed electronically   A U. Can 1040x filed electronically S. Can 1040x filed electronically national is an individual who, although not a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen, owes his or her allegiance to the United States. Can 1040x filed electronically U. Can 1040x filed electronically S. Can 1040x filed electronically nationals include American Samoans and Northern Mariana Islanders who chose to become U. Can 1040x filed electronically S. Can 1040x filed electronically nationals instead of U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically Head of household. Can 1040x filed electronically   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Can 1040x filed electronically However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Can 1040x filed electronically S. Can 1040x filed electronically citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Can 1040x filed electronically Note. Can 1040x filed electronically   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Can 1040x filed electronically In that case, your spouse will not be entitled to the credit. Can 1040x filed electronically See Publication 596 for more information. Can 1040x filed electronically Estates and trusts. Can 1040x filed electronically   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically Special rules for aliens from certain U. Can 1040x filed electronically S. Can 1040x filed electronically possessions. Can 1040x filed electronically   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Can 1040x filed electronically Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Can 1040x filed electronically For resident aliens, this includes income from sources both within and outside the United States. Can 1040x filed electronically For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Can 1040x filed electronically S. Can 1040x filed electronically sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Can 1040x filed electronically Deductions Resident and nonresident aliens can claim similar deductions on their U. Can 1040x filed electronically S. Can 1040x filed electronically tax returns. Can 1040x filed electronically However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically Resident Aliens You can claim the same deductions allowed to U. Can 1040x filed electronically S. Can 1040x filed electronically citizens if you are a resident alien for the entire tax year. Can 1040x filed electronically While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Can 1040x filed electronically You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Can 1040x filed electronically Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Can 1040x filed electronically You generally cannot claim deductions related to income that is not connected with your U. Can 1040x filed electronically S. Can 1040x filed electronically business activities. Can 1040x filed electronically Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Can 1040x filed electronically Ordinary and necessary business expenses. Can 1040x filed electronically   You can deduct all ordinary and necessary expenses in the operation of your U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business to the extent they relate to income effectively connected with that trade or business. Can 1040x filed electronically The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Can 1040x filed electronically For information about other business expenses, see Publication 535. Can 1040x filed electronically Losses. Can 1040x filed electronically   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Can 1040x filed electronically to the extent that they relate to income that is effectively connected with a trade or business in the United States. Can 1040x filed electronically Educator expenses. Can 1040x filed electronically   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Can 1040x filed electronically For more information, see your tax form instructions. Can 1040x filed electronically Individual retirement arrangement (IRA). Can 1040x filed electronically   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Can 1040x filed electronically But you must have taxable compensation effectively connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business to do so. Can 1040x filed electronically A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Can 1040x filed electronically If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Can 1040x filed electronically ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Can 1040x filed electronically But you can still make contributions to a traditional IRA even if you cannot deduct them. Can 1040x filed electronically If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Can 1040x filed electronically   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Can 1040x filed electronically Moving expenses. Can 1040x filed electronically   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Can 1040x filed electronically You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Can 1040x filed electronically Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Can 1040x filed electronically If you had no former job location, the new job location must be at least 50 miles from your former home. Can 1040x filed electronically   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Can 1040x filed electronically   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Can 1040x filed electronically   For more information on the moving expense deduction, see Publication 521. Can 1040x filed electronically Reimbursements. Can 1040x filed electronically   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Can 1040x filed electronically You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Can 1040x filed electronically For more information, see Publication 521. Can 1040x filed electronically Moving expense or travel expense. Can 1040x filed electronically   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Can 1040x filed electronically Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Can 1040x filed electronically Self-employed SEP, SIMPLE, and qualified retirement plans. Can 1040x filed electronically   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Can 1040x filed electronically To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Can 1040x filed electronically Penalty on early withdrawal of savings. Can 1040x filed electronically   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Can 1040x filed electronically Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Can 1040x filed electronically However, if the interest income is effectively connected with your U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Can 1040x filed electronically Student loan interest expense. Can 1040x filed electronically   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Can 1040x filed electronically Generally, you can claim the deduction if all the following requirements are met. Can 1040x filed electronically Your filing status is any filing status except married filing separately. Can 1040x filed electronically Your modified adjusted gross income is less than $75,000. Can 1040x filed electronically No one else is claiming an exemption for you on his or her 2013 tax return. Can 1040x filed electronically You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Can 1040x filed electronically The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Can 1040x filed electronically The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Can 1040x filed electronically The person for whom the expenses were paid or incurred was an eligible student. Can 1040x filed electronically Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Can 1040x filed electronically For more information, see Publication 970, Tax Benefits for Education. Can 1040x filed electronically Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Can 1040x filed electronically S. Can 1040x filed electronically tax return. Can 1040x filed electronically Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Can 1040x filed electronically S. Can 1040x filed electronically tax purposes and was not the dependent of another taxpayer. Can 1040x filed electronically You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Can 1040x filed electronically You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Can 1040x filed electronically Get Publication 501 for more information. Can 1040x filed electronically Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Can 1040x filed electronically See Identification Number, earlier. Can 1040x filed electronically Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Can 1040x filed electronically You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Can 1040x filed electronically Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Can 1040x filed electronically See Identification Number, earlier. Can 1040x filed electronically Residents of Mexico or Canada or U. Can 1040x filed electronically S. Can 1040x filed electronically nationals. Can 1040x filed electronically   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Can 1040x filed electronically S. Can 1040x filed electronically tax purposes and cannot be claimed as the dependent on another U. Can 1040x filed electronically S. Can 1040x filed electronically taxpayer's return. Can 1040x filed electronically In addition, you can claim exemptions for your dependents who meet certain tests. Can 1040x filed electronically Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Can 1040x filed electronically S. Can 1040x filed electronically citizens to determine who is a dependent and for which dependents exemptions can be claimed. Can 1040x filed electronically See Publication 501 for these rules. Can 1040x filed electronically For purposes of these rules, dependents who are U. Can 1040x filed electronically S. Can 1040x filed electronically nationals meet the citizenship test discussed in Publication 501. Can 1040x filed electronically Residents of South Korea. Can 1040x filed electronically   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Can 1040x filed electronically The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Can 1040x filed electronically S. Can 1040x filed electronically source gross income effectively connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business for the tax year to the alien's entire income from all sources during the tax year. Can 1040x filed electronically Example. Can 1040x filed electronically Mr. Can 1040x filed electronically Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Can 1040x filed electronically During the tax year he receives U. Can 1040x filed electronically S. Can 1040x filed electronically compensation of $18,000. Can 1040x filed electronically He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically Thus, his total income for the year is $24,000. Can 1040x filed electronically Mr. Can 1040x filed electronically Park meets all requirements for claiming exemptions for his spouse and two children. Can 1040x filed electronically The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Can 1040x filed electronically   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Can 1040x filed electronically   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Can 1040x filed electronically S. Can 1040x filed electronically taxpayer's return. Can 1040x filed electronically   You can claim exemptions 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. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically See Publication 501 for these rules. Can 1040x filed electronically   List your spouse and dependents on line 7c of Form 1040NR. Can 1040x filed electronically Enter the total on the appropriate line to the right of line 7c. Can 1040x filed electronically Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Can 1040x filed electronically However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically Resident Aliens You can claim the same itemized deductions as U. Can 1040x filed electronically S. Can 1040x filed electronically citizens, using Schedule A of Form 1040. Can 1040x filed electronically These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Can 1040x filed electronically If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Can 1040x filed electronically For further information, see Form 1040 and instructions. Can 1040x filed electronically Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically These deductions include state and local income taxes, charitable contributions to U. Can 1040x filed electronically S. Can 1040x filed electronically organizations, casualty and theft losses, and miscellaneous deductions. Can 1040x filed electronically Use Schedule A of Form 1040NR to claim itemized deductions. Can 1040x filed electronically If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Can 1040x filed electronically If you are claiming any other itemized deduction, you must file Form 1040NR. Can 1040x filed electronically Standard deduction. Can 1040x filed electronically   Nonresident aliens cannot claim the standard deduction. Can 1040x filed electronically However, see Students and business apprentices from India , next. Can 1040x filed electronically Students and business apprentices from India. Can 1040x filed electronically   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Can 1040x filed electronically You can claim the standard deduction provided you do not claim itemized deductions. Can 1040x filed electronically   Use Worksheet 5-1 to figure your standard deduction. Can 1040x filed electronically If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Can 1040x filed electronically State and local income taxes. Can 1040x filed electronically   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Can 1040x filed electronically If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Can 1040x filed electronically Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Can 1040x filed electronically See Recoveries in Publication 525 for details on how to figure the amount to include in income. Can 1040x filed electronically Charitable contributions. Can 1040x filed electronically   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Can 1040x filed electronically Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Can 1040x filed electronically Certain organizations that promote national or international amateur sports competition are also qualified organizations. Can 1040x filed electronically Foreign organizations. Can 1040x filed electronically   Contributions made directly to a foreign organization are not deductible. Can 1040x filed electronically However, you can deduct contributions to a U. Can 1040x filed electronically S. Can 1040x filed electronically organization that transfers funds to a charitable foreign organization if the U. Can 1040x filed electronically S. Can 1040x filed electronically organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Can 1040x filed electronically S. Can 1040x filed electronically organization. Can 1040x filed electronically   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Can 1040x filed electronically Worksheet 5-1. Can 1040x filed electronically 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Can 1040x filed electronically If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Can 1040x filed electronically You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Can 1040x filed electronically 1 Enter the amount shown below for your filing status. Can 1040x filed electronically           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Can 1040x filed electronically           2 Can you be claimed as a dependent on someone else's U. Can 1040x filed electronically S. Can 1040x filed electronically income tax return?  No. Can 1040x filed electronically Enter the amount from line 1 on line 4. Can 1040x filed electronically Skip line 3 and go to line 5. Can 1040x filed electronically   Yes. Can 1040x filed electronically Go to line 3. Can 1040x filed electronically         3 Is your earned income* more than $650?           Yes. Can 1040x filed electronically Add $350 to your earned income. Can 1040x filed electronically Enter the total. Can 1040x filed electronically           No. Can 1040x filed electronically Enter $1,000 3. Can 1040x filed electronically       4 Enter the smaller of line 1 or line 3 4. Can 1040x filed electronically   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Can 1040x filed electronically If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Can 1040x filed electronically Otherwise, enter -0- 5. Can 1040x filed electronically   6 Add lines 4 and 5. Can 1040x filed electronically Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Can 1040x filed electronically Print “Standard Deduction Allowed Under U. Can 1040x filed electronically S. Can 1040x filed electronically –India Income Tax Treaty” in the space to the left of these lines. Can 1040x filed electronically This is your standard deduction for 2013. Can 1040x filed electronically 6. Can 1040x filed electronically   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Can 1040x filed electronically It also includes any amount received as a scholarship that you must include in your income. Can 1040x filed electronically Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Can 1040x filed electronically Contributions from which you benefit. Can 1040x filed electronically   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Can 1040x filed electronically   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Can 1040x filed electronically For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Can 1040x filed electronically Cash contributions. Can 1040x filed electronically   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Can 1040x filed electronically The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Can 1040x filed electronically   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Can 1040x filed electronically If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Can 1040x filed electronically Noncash contributions. Can 1040x filed electronically   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Can 1040x filed electronically See Publication 526 for details. Can 1040x filed electronically For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Can 1040x filed electronically If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Can 1040x filed electronically If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Can 1040x filed electronically If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Can 1040x filed electronically You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Can 1040x filed electronically See Form 8283 and its instructions for details. Can 1040x filed electronically Contributions of appreciated property. Can 1040x filed electronically   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Can 1040x filed electronically However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Can 1040x filed electronically Your basis in the property is generally what you paid for it. Can 1040x filed electronically If you need more information about basis, get Publication 551, Basis of Assets. Can 1040x filed electronically   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Can 1040x filed electronically For information about these rules, see Publication 526. Can 1040x filed electronically Limit. Can 1040x filed electronically   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Can 1040x filed electronically For a discussion of limits on charitable contributions and other information, get Publication 526. Can 1040x filed electronically Casualty and theft losses. Can 1040x filed electronically   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically The property can be personal use property or income-producing property not connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business. Can 1040x filed electronically The property must be located in the United States at the time of the casualty or theft. Can 1040x filed electronically You can deduct theft losses only in the year in which you discover the loss. Can 1040x filed electronically   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Can 1040x filed electronically The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Can 1040x filed electronically   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Can 1040x filed electronically If you do not, you cannot deduct this loss as a casualty or theft loss. Can 1040x filed electronically   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Can 1040x filed electronically Losses from personal use property. Can 1040x filed electronically    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Can 1040x filed electronically You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Can 1040x filed electronically Losses from income-producing property. Can 1040x filed electronically   These losses are not subject to the limitations that apply to personal use property. Can 1040x filed electronically Use Section B of Form 4684 to figure your deduction for these losses. Can 1040x filed electronically Job expenses and other miscellaneous deductions. Can 1040x filed electronically   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Can 1040x filed electronically Generally, the allowable deductions must be related to effectively connected income. Can 1040x filed electronically Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Can 1040x filed electronically   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Can 1040x filed electronically For more information on miscellaneous deductions, see the instructions for Form 1040NR. Can 1040x filed electronically Travel expenses. Can 1040x filed electronically   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Can 1040x filed electronically Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Can 1040x filed electronically You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Can 1040x filed electronically   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Can 1040x filed electronically You cannot deduct travel expenses for other members of your family or party. Can 1040x filed electronically Deductible travel expenses. Can 1040x filed electronically   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Can 1040x filed electronically , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Can 1040x filed electronically You generally can deduct only 50% of unreimbursed meal expenses. Can 1040x filed electronically The standard meal allowance rates for high-cost areas are available at www. Can 1040x filed electronically gsa. Can 1040x filed electronically gov/perdiem. Can 1040x filed electronically The rates for other areas are in Publication 463. Can 1040x filed electronically   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Can 1040x filed electronically Expenses allocable to U. Can 1040x filed electronically S. Can 1040x filed electronically tax-exempt income. Can 1040x filed electronically   You cannot deduct an expense, or part of an expense, that is allocable to U. Can 1040x filed electronically S. Can 1040x filed electronically tax-exempt income, including income exempt by tax treaty. Can 1040x filed electronically Example. Can 1040x filed electronically Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Can 1040x filed electronically S. Can 1040x filed electronically company. Can 1040x filed electronically During her stay in the United States, she received a salary of $8,000 from her Polish employer. Can 1040x filed electronically She received no other U. Can 1040x filed electronically S. Can 1040x filed electronically source income. Can 1040x filed electronically She spent $3,000 on travel expenses, of which $1,000 were for meals. Can 1040x filed electronically None of these expenses were reimbursed. Can 1040x filed electronically Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Can 1040x filed electronically S. Can 1040x filed electronically income tax. Can 1040x filed electronically In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Can 1040x filed electronically She must reduce the remaining $2,500 of travel expenses by 62. Can 1040x filed electronically 5% ($1,563) because 62. Can 1040x filed electronically 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Can 1040x filed electronically She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Can 1040x filed electronically She completes the remaining lines according to the instructions for Schedule A. Can 1040x filed electronically More information. Can 1040x filed electronically   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Can 1040x filed electronically Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Can 1040x filed electronically Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Can 1040x filed electronically S. Can 1040x filed electronically citizens. Can 1040x filed electronically The following items are some of the credits you may be able to claim. Can 1040x filed electronically Foreign tax credit. Can 1040x filed electronically   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Can 1040x filed electronically You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Can 1040x filed electronically To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Can 1040x filed electronically   For more information, get Publication 514, Foreign Tax Credit for Individuals. Can 1040x filed electronically Child and dependent care credit. Can 1040x filed electronically   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Can 1040x filed electronically Generally, you must be able to claim an exemption for your dependent. Can 1040x filed electronically   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Can 1040x filed electronically Credit for the elderly or the disabled. Can 1040x filed electronically   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Can 1040x filed electronically For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Can 1040x filed electronically Education credits. Can 1040x filed electronically   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Can 1040x filed electronically There are two education credits: the American Opportunity Credit and the lifetime learning credit. Can 1040x filed electronically You cannot claim these credits if you are married filing separately. Can 1040x filed electronically Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Can 1040x filed electronically For more information, see Publication 970. Can 1040x filed electronically Retirement savings contributions credit. Can 1040x filed electronically   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Can 1040x filed electronically You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Can 1040x filed electronically Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Can 1040x filed electronically For more information, see Publication 590. Can 1040x filed electronically Child tax credit. Can 1040x filed electronically   You may be able to take this credit if you have a qualifying child. Can 1040x filed electronically   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Can 1040x filed electronically Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Can 1040x filed electronically Is a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen, a U. Can 1040x filed electronically S. Can 1040x filed electronically national, or a resident alien. Can 1040x filed electronically Did not provide over half of his or her own support for 2013. Can 1040x filed electronically Lived with you more than half of 2013. Can 1040x filed electronically Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Can 1040x filed electronically Is claimed as a dependent on your return. Can 1040x filed electronically An adopted child is always treated as your own child. Can 1040x filed electronically An adopted child includes a child lawfully placed with you for legal adoption. Can 1040x filed electronically   See your form instructions for additional details. Can 1040x filed electronically Adoption credit. Can 1040x filed electronically   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Can 1040x filed electronically This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Can 1040x filed electronically To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Can 1040x filed electronically Earned income credit. Can 1040x filed electronically   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Can 1040x filed electronically If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Can 1040x filed electronically If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Can 1040x filed electronically If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Can 1040x filed electronically You cannot claim the earned income credit if your filing status is married filing separately. Can 1040x filed electronically    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Can 1040x filed electronically You cannot claim the credit using an ITIN. Can 1040x filed electronically If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Can 1040x filed electronically An example of a federally funded benefit is Medicaid. Can 1040x filed electronically If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Can 1040x filed electronically Other information. Can 1040x filed electronically   There are other eligibility rules that are not discussed here. Can 1040x filed electronically For more information, get Publication 596, Earned Income Credit. Can 1040x filed electronically Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Can 1040x filed electronically You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Can 1040x filed electronically Credits Credits are allowed only if you receive effectively connected income. Can 1040x filed electronically You may be able to claim some of the following credits. Can 1040x filed electronically Foreign tax credit. Can 1040x filed electronically   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Can 1040x filed electronically S. Can 1040x filed electronically possession on that income. Can 1040x filed electronically   If you do not have foreign source income effectively connected with a U. Can 1040x filed electronically S. Can 1040x filed electronically trade or business, you cannot claim credits against your U. Can 1040x filed electronically S. Can 1040x filed electronically tax for taxes paid or accrued to a foreign country or U. Can 1040x filed electronically S. Can 1040x filed electronically possession. Can 1040x filed electronically   You cannot take any credit for taxes imposed by a foreign country or U. Can 1040x filed electronically S. Can 1040x filed electronically possession on your U. Can 1040x filed electronically S. Can 1040x filed electronically source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Can 1040x filed electronically   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Can 1040x filed electronically See Publication 514 for more information. Can 1040x filed electronically Child and dependent care credit. Can 1040x filed electronically   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Can 1040x filed electronically Generally, you must be able to claim an exemption for your dependent. Can 1040x filed electronically   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Can 1040x filed electronically   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Can 1040x filed electronically Earned income generally means wages, salaries, and professional fees for personal services performed. Can 1040x filed electronically   For more information, get Publication 503. Can 1040x filed electronically Education credits. Can 1040x filed electronically   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Can 1040x filed electronically However, if you are married and choose to file a joint return with a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Can 1040x filed electronically Retirement savings contributions credit. Can 1040x filed electronically   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Can 1040x filed electronically You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Can 1040x filed electronically Use Form 8880 to figure the credit. Can 1040x filed electronically For more information, see Publication 590. Can 1040x filed electronically Child tax credit. Can 1040x filed electronically   You may be able to take this credit if you have a qualifying child. Can 1040x filed electronically   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Can 1040x filed electronically Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Can 1040x filed electronically Is a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen, a U. Can 1040x filed electronically S. Can 1040x filed electronically national, or a resident alien. Can 1040x filed electronically Did not provide over half of his or her own support for 2013. Can 1040x filed electronically Lived with you more than half of 2013. Can 1040x filed electronically Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Can 1040x filed electronically Is claimed as a dependent on your return. Can 1040x filed electronically An adopted child is always treated as your own child. Can 1040x filed electronically An adopted child includes a child lawfully placed with you for legal adoption. Can 1040x filed electronically   See your form instructions for additional details. Can 1040x filed electronically Adoption credit. Can 1040x filed electronically   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Can 1040x filed electronically This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Can 1040x filed electronically To claim the adoption credit, file Form 8839 with your Form 1040NR. Can 1040x filed electronically   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Can 1040x filed electronically Credit for prior year minimum tax. Can 1040x filed electronically   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Can 1040x filed electronically Earned income credit. Can 1040x filed electronically   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Can 1040x filed electronically However, if you are married and choose to file a joint return with a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Can 1040x filed electronically    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Can 1040x filed electronically You cannot claim the credit using an ITIN. Can 1040x filed electronically If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Can 1040x filed electronically An example of a federally funded benefit is Medicaid. Can 1040x filed electronically If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Can 1040x filed electronically   See Publication 596 for more information on the credit. Can 1040x filed electronically Tax Withheld You can claim the tax withheld during the year as a payment against your U. Can 1040x filed electronically S. Can 1040x filed electronically tax. Can 1040x filed electronically You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Can 1040x filed electronically The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Can 1040x filed electronically Withholding from wages. Can 1040x filed electronically   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Can 1040x filed electronically S. Can 1040x filed electronically income tax liability for the same year. Can 1040x filed electronically You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Can 1040x filed electronically Excess social security tax withheld. Can 1040x filed electronically   If you have two or more employers, you may be able to claim a credit against your U. Can 1040x filed electronically S. Can 1040x filed electronically income tax liability for social security tax withheld in excess of the maximum required. Can 1040x filed electronically See Social Security and Medicare Taxes in chapter 8 for more information. Can 1040x filed electronically Additional Medicare Tax. Can 1040x filed electronically   Your employer is responsible for withholding the 0. Can 1040x filed electronically 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Can 1040x filed electronically If you do not owe Additional Medicare Tax, 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. Can 1040x filed electronically Tax paid on undistributed long-term capital gains. Can 1040x filed electronically   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Can 1040x filed electronically You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Can 1040x filed electronically Tax withheld at the source. Can 1040x filed electronically   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Can 1040x filed electronically Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Can 1040x filed electronically Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Can 1040x filed electronically Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Can 1040x filed electronically Tax withheld on partnership income. Can 1040x filed electronically   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Can 1040x filed electronically The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Can 1040x filed electronically A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Can 1040x filed electronically In this case, the partnership will give you a statement on Form 1042-S. Can 1040x filed electronically Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Can 1040x filed electronically Claiming tax withheld on your return. Can 1040x filed electronically   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Can 1040x filed electronically The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Can 1040x filed electronically Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Can 1040x filed electronically You should file Form 1040 and report all income from sources both in and outside the United States. Can 1040x filed electronically However, you can exclude the income discussed in the following paragraphs. Can 1040x filed electronically For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Can 1040x filed electronically For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Can 1040x filed electronically There are also limits on what deductions and credits are allowed. Can 1040x filed electronically See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Can 1040x filed electronically Residents of Puerto Rico. Can 1040x filed electronically   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Can 1040x filed electronically   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Can 1040x filed electronically You must also make your first payment of estimated tax by June 15. Can 1040x filed electronically You cannot file a joint income tax return or make joint payments of estimated tax. Can 1040x filed electronically However, if you are married to a U. Can 1040x filed electronically S. Can 1040x filed electronically citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Can 1040x filed electronically   If you earn wages subject to withholding, your U. Can 1040x filed electronically S. Can 1040x filed electronically income tax return is due by April 15. Can 1040x filed electronically Your first payment of estimated tax is also due by April 15. Can 1040x filed electronically For information on withholding and estimated tax, see chapter 8 . Can 1040x filed electronically Residents of American Samoa. Can 1040x filed electronically   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Can 1040x filed electronically S. Can 1040x filed electronically government or any of its agencies). Can 1040x filed electronically An employee of the American Samoan government is not considered an employee of the U. Can 1040x filed electronically S. Can 1040x filed electronically government or any of its agencies for purposes of the exclusion. Can 1040x filed electronically For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Can 1040x filed electronically S. Can 1040x filed electronically Possessions. Can 1040x filed electronically Prev  Up  Next   Home   More Online Publications