File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

E File 2011 Tax Return In 2013

Ez FormIrs Free Tax PreparationGeorgia State Income Tax Forms 2012Does A Full Time Student Have To File TaxesIrs.gov/1040xDo My Taxes Free Online1040a 2012Aarp Free Tax Preparation Locations1040ez Form 2012Efile Taxes FreeMilitary H & R BlockFree State Only Tax FilingFree Irs FormsMypay GovWhen Last Day File Taxes 2012Income Tax Deductions 2012H&r Block 1040ez10 40 EasyFreefile Irs GovHow Do I Fill Out 1040xFree Efile For 2012 Taxes2012 Irs Form 1040 EzFree E File 2011Refile Taxes2011 E FileFederal Tax Forms 20122011 1040ez FormCan You File Back Taxes TurbotaxHow Much Does It Cost To Do State Taxes On Turbotax1040z1040nr E FileForm4868Amended Tax FormForm 1040ez Booklet1040ez Forms And InstructionsIrs Amended FormAmending Federal Tax Return2012 Taxes Free2014 Federal Tax Form 1040ezForm 1040ez Mailing Address

E File 2011 Tax Return In 2013

E file 2011 tax return in 2013 2. E file 2011 tax return in 2013   Source of Income Table of Contents Introduction Topics - This chapter discusses: Resident Aliens Nonresident AliensInterest Income Dividends Guarantee of Indebtedness Personal Services Transportation Income Scholarships, Grants, Prizes, and Awards Pensions and Annuities Rents or Royalties Real Property Personal Property Community Income Introduction After you have determined your alien status, you must determine the source of your income. E file 2011 tax return in 2013 This chapter will help you determine the source of different types of income you may receive during the tax year. E file 2011 tax return in 2013 This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws. E file 2011 tax return in 2013 Topics - This chapter discusses: Income source rules, and Community income. E file 2011 tax return in 2013 Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 citizen. E file 2011 tax return in 2013 If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 tax return. E file 2011 tax return in 2013 You must report these amounts from sources within and outside the United States. E file 2011 tax return in 2013 Nonresident Aliens A nonresident alien usually is subject to U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 income tax only on U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 Under limited circumstances, certain foreign source income is subject to U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 tax. E file 2011 tax return in 2013 See Foreign Income in chapter 4. E file 2011 tax return in 2013 The general rules for determining U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income that apply to most nonresident aliens are shown in Table 2-1. E file 2011 tax return in 2013 The following discussions cover the general rules as well as the exceptions to these rules. E file 2011 tax return in 2013 Not all items of U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income are taxable. E file 2011 tax return in 2013 See chapter 3. E file 2011 tax return in 2013 Interest Income Generally, U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source interest income includes the following items. E file 2011 tax return in 2013 Interest on bonds, notes, or other interest-bearing obligations of U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 residents or domestic corporations. E file 2011 tax return in 2013 Interest paid by a domestic or foreign partnership or foreign corporation engaged in a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 trade or business at any time during the tax year. E file 2011 tax return in 2013 Original issue discount. E file 2011 tax return in 2013 Interest from a state, the District of Columbia, or the U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government. E file 2011 tax return in 2013 The place or manner of payment is immaterial in determining the source of the income. E file 2011 tax return in 2013 A substitute interest payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as the interest on the transferred security. E file 2011 tax return in 2013 Exceptions. E file 2011 tax return in 2013   U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source interest income does not include the following items. E file 2011 tax return in 2013 Interest paid by a resident alien or a domestic corporation on obligations issued before August 10, 2010, if for the 3-year period ending with the close of the payer's tax year preceding the interest payment, at least 80% of the payer's total gross income: Is from sources outside the United States, and Is attributable to the active conduct of a trade or business by the individual or corporation in a foreign country or a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 possession. E file 2011 tax return in 2013 However, the interest will be considered U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source interest income if either of the following apply. E file 2011 tax return in 2013 The recipient of the interest is related to the resident alien or domestic corporation. E file 2011 tax return in 2013 See section 954(d)(3) for the definition of related person. E file 2011 tax return in 2013 The terms of the obligation are significantly modified after August 9, 2010. E file 2011 tax return in 2013 Any extension of the term of the obligation is considered a significant modification. E file 2011 tax return in 2013 Interest paid by a foreign branch of a domestic corporation or a domestic partnership on deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law if the interest paid or credited can be deducted by the association. E file 2011 tax return in 2013 Interest on deposits with a foreign branch of a domestic corporation or domestic partnership, but only if the branch is in the commercial banking business. E file 2011 tax return in 2013 Dividends In most cases, dividend income received from domestic corporations is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 Dividend income from foreign corporations is usually foreign source income. E file 2011 tax return in 2013 Exceptions to both of these rules are discussed below. E file 2011 tax return in 2013 A substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as a distribution on the transferred security. E file 2011 tax return in 2013 Dividend equivalent payments. E file 2011 tax return in 2013   U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source dividends also include all dividend equivalent payments. E file 2011 tax return in 2013 Dividend equivalent payments include substitute dividends, payments made pursuant to a specified notional principal contract, and all similar payments that, directly or indirectly, are contingent on or determined by reference to, the payment of a dividend from U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 sources. E file 2011 tax return in 2013    The Internal Revenue Service has issued final regulations that would affect the treatment of dividend equivalent payments and specified notional principal contracts. E file 2011 tax return in 2013 You can view this regulation at www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 gov/irb/2013-52_IRB/ar08. E file 2011 tax return in 2013 html. E file 2011 tax return in 2013 First exception. E file 2011 tax return in 2013   Dividends received from a domestic corporation are not U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income if the corporation elects to take the American Samoa economic development credit. E file 2011 tax return in 2013 Second exception. E file 2011 tax return in 2013   Part of the dividends received from a foreign corporation is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or business in the United States. E file 2011 tax return in 2013 If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. E file 2011 tax return in 2013 Determine the part that is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income by multiplying the dividend by the following fraction. E file 2011 tax return in 2013   Foreign corporation's gross income connected with a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 trade or business for the 3-year period     Foreign corporation's gross income from all sources for that period   Guarantee of Indebtedness Certain amounts received directly or indirectly, for the provision of a guarantee of indebtedness issued after September 27, 2010, are U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 They must be paid by a noncorporate resident or U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 corporation or by any foreign person if the amounts are effectively connected with the conduct of a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 trade or business. E file 2011 tax return in 2013 For more information, see Internal Revenue Code sections 861(a)(9) and 862(a)(9). E file 2011 tax return in 2013 Personal Services All wages and any other compensation for services performed in the United States are considered to be from sources in the United States. E file 2011 tax return in 2013 The only exceptions to this rule are discussed in chapter 3 under Employees of foreign persons, organizations, or offices, and under Crew members. E file 2011 tax return in 2013 If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation. E file 2011 tax return in 2013 Compensation (other than certain fringe benefits) is sourced on a time basis. E file 2011 tax return in 2013 Certain fringe benefits (such as housing and education) are sourced on a geographical basis. E file 2011 tax return in 2013 Or, you may be permitted to use an alternative basis to determine the source of compensation. E file 2011 tax return in 2013 See Alternative Basis , later. E file 2011 tax return in 2013 Multi-level marketing. E file 2011 tax return in 2013   Certain companies sell products through a multi-level marketing arrangement, such that an upper-tier distributor, who has sponsored a lower-tier distributor, is entitled to a payment from the company based on certain activities of that lower-tier distributor. E file 2011 tax return in 2013 Generally, depending on the facts, payments from such multi-level marketing companies to independent (non-employee) distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have sponsored (lower-tier distributors) constitute income for the performance of personal services in recruiting, training, and supporting the lower-tier distributors. E file 2011 tax return in 2013 The source of such income is generally based on where the services of the upper-tier distributor are performed, and may, depending on the facts, be considered multi-year compensation, with the source of income determined over the period to which such compensation is attributable. E file 2011 tax return in 2013 Self-employed individuals. E file 2011 tax return in 2013   If you are self-employed, you determine the source of compensation for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. E file 2011 tax return in 2013 In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. E file 2011 tax return in 2013 Time Basis Use a time basis to figure your U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source compensation (other than the fringe benefits discussed later). E file 2011 tax return in 2013 Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed services in the United States during the year     Total number of days you performed services during the year   You can use a unit of time less than a day in the above fraction, if appropriate. E file 2011 tax return in 2013 The time period for which the compensation is made does not have to be a year. E file 2011 tax return in 2013 Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. E file 2011 tax return in 2013 Example 1. E file 2011 tax return in 2013 Christina Brooks, a resident of the Netherlands, worked 240 days for a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 company during the tax year. E file 2011 tax return in 2013 She received $80,000 in compensation. E file 2011 tax return in 2013 None of it was for fringe benefits. E file 2011 tax return in 2013 Christina performed services in the United States for 60 days and performed services in the Netherlands for 180 days. E file 2011 tax return in 2013 Using the time basis for determining the source of compensation, $20,000 ($80,000 × 60/240) is her U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 Example 2. E file 2011 tax return in 2013 Rob Waters, a resident of South Africa, is employed by a corporation. E file 2011 tax return in 2013 His annual salary is $100,000. E file 2011 tax return in 2013 None of it is for fringe benefits. E file 2011 tax return in 2013 During the first quarter of the year he worked entirely within the United States. E file 2011 tax return in 2013 On April 1, Rob was transferred to Singapore for the remainder of the year. E file 2011 tax return in 2013 Rob is able to establish that the first quarter of the year and the last 3 quarters of the year are two separate, distinct, and continuous periods of time. E file 2011 tax return in 2013 Accordingly, $25,000 of Rob's annual salary is attributable to the first quarter of the year (. E file 2011 tax return in 2013 25 × $100,000). E file 2011 tax return in 2013 All of it is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income because he worked entirely within the United States during that quarter. E file 2011 tax return in 2013 The remaining $75,000 is attributable to the last three quarters of the year. E file 2011 tax return in 2013 During those quarters, he worked 150 days in Singapore and 30 days in the United States. E file 2011 tax return in 2013 His periodic performance of services in the United States did not result in distinct, separate, and continuous periods of time. E file 2011 tax return in 2013 Of this $75,000, $12,500 ($75,000 × 30/180) is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 Multi-year compensation. E file 2011 tax return in 2013   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. E file 2011 tax return in 2013 Multi-year compensation is compensation that is included in your income in one tax year but that is attributable to a period that includes two or more tax years. E file 2011 tax return in 2013   You determine the period to which the compensation is attributable based on the facts and circumstances of your case. E file 2011 tax return in 2013 For example, an amount of compensation that specifically relates to a period of time that includes several calendar years is attributable to the entire multi-year period. E file 2011 tax return in 2013   The amount of compensation treated as from U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 sources is figured by multiplying the total multi-year compensation by a fraction. E file 2011 tax return in 2013 The numerator of the fraction is the number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in the United States in connection with the project. E file 2011 tax return in 2013 The denominator of the fraction is the total number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in connection with the project. E file 2011 tax return in 2013 Geographical Basis Compensation you receive as an employee in the form of the following fringe benefits is sourced on a geographical basis. E file 2011 tax return in 2013 Housing. E file 2011 tax return in 2013 Education. E file 2011 tax return in 2013 Local transportation. E file 2011 tax return in 2013 Tax reimbursement. E file 2011 tax return in 2013 Hazardous or hardship duty pay as defined in Regulations section 1. E file 2011 tax return in 2013 861-4(b)(2)(ii)(D)(5). E file 2011 tax return in 2013 Moving expense reimbursement. E file 2011 tax return in 2013 The amount of fringe benefits must be reasonable and you must substantiate them by adequate records or by sufficient evidence. E file 2011 tax return in 2013 Principal place of work. E file 2011 tax return in 2013   The above fringe benefits, except for tax reimbursement and hazardous or hardship duty pay, are sourced based on your principal place of work. E file 2011 tax return in 2013 Your principal place of work is usually the place where you spend most of your working time. E file 2011 tax return in 2013 This could be your office, plant, store, shop, or other location. E file 2011 tax return in 2013 If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. E file 2011 tax return in 2013   If you have more than one job at any time, your main job location depends on the facts in each case. E file 2011 tax return in 2013 The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. E file 2011 tax return in 2013 Housing. E file 2011 tax return in 2013   The source of a housing fringe benefit is determined based on the location of your principal place of work. E file 2011 tax return in 2013 A housing fringe benefit includes payments to you or on your behalf (and your family's if your family resides with you) only for the following. E file 2011 tax return in 2013 Rent. E file 2011 tax return in 2013 Utilities (except telephone charges). E file 2011 tax return in 2013 Real and personal property insurance. E file 2011 tax return in 2013 Occupancy taxes not deductible under section 164 or 216(a). E file 2011 tax return in 2013 Nonrefundable fees for securing a leasehold. E file 2011 tax return in 2013 Rental of furniture and accessories. E file 2011 tax return in 2013 Household repairs. E file 2011 tax return in 2013 Residential parking. E file 2011 tax return in 2013 Fair rental value of housing provided in kind by your employer. E file 2011 tax return in 2013   A housing fringe benefit does not include: Deductible interest and taxes (including deductible interest and taxes of a tenant-stockholder in a cooperative housing corporation), The cost of buying property, including principal payments on a mortgage, The cost of domestic labor (maids, gardeners, etc. E file 2011 tax return in 2013 ), Pay television subscriptions, Improvements and other expenses that increase the value or appreciably prolong the life of property, Purchased furniture or accessories, Depreciation or amortization of property or improvements, The value of meals or lodging that you exclude from gross income, or The value of meals or lodging that you deduct as moving expenses. E file 2011 tax return in 2013 Education. E file 2011 tax return in 2013   The source of an education fringe benefit for the education expenses of your dependents is determined based on the location of your principal place of work. E file 2011 tax return in 2013 An education fringe benefit includes payments only for the following expenses for education at an elementary or secondary school. E file 2011 tax return in 2013 Tuition, fees, academic tutoring, special needs services for a special needs student, books, supplies, and other equipment. E file 2011 tax return in 2013 Room and board and uniforms that are required or provided by the school in connection with enrollment or attendance. E file 2011 tax return in 2013 Local transportation. E file 2011 tax return in 2013   The source of a local transportation fringe benefit is determined based on the location of your principal place of work. E file 2011 tax return in 2013 Your local transportation fringe benefit is the amount that you receive as compensation for local transportation for you or your spouse or dependents at the location of your principal place of work. E file 2011 tax return in 2013 The amount treated as a local transportation fringe benefit is limited to actual expenses incurred for local transportation and the fair rental value of any employer-provided vehicle used predominantly by you, your spouse, or your dependents for local transportation. E file 2011 tax return in 2013 Actual expenses do not include the cost (including interest) of any vehicle purchased by you or on your behalf. E file 2011 tax return in 2013 Tax reimbursement. E file 2011 tax return in 2013   The source of a tax reimbursement fringe benefit is determined based on the location of the jurisdiction that imposed the tax for which you are reimbursed. E file 2011 tax return in 2013 Moving expense reimbursement. E file 2011 tax return in 2013   The source of a moving expense reimbursement is generally based on the location of your new principal place of work. E file 2011 tax return in 2013 However, the source is determined based on the location of your former principal place of work if you provide sufficient evidence that such determination of source is more appropriate under the facts and circumstances of your case. E file 2011 tax return in 2013 Sufficient evidence generally requires an agreement between you and your employer, or a written statement of company policy, which is reduced to writing before the move and which is entered into or established to induce you or other employees to move to another country. E file 2011 tax return in 2013 The written statement or agreement must state that your employer will reimburse you for moving expenses that you incur to return to your former principal place of work regardless of whether you continue to work for your employer after returning to that location. E file 2011 tax return in 2013 It may contain certain conditions upon which the right to reimbursement is determined as long as those conditions set forth standards that are definitely ascertainable and can only be fulfilled prior to, or through completion of, your return move to your former principal place of work. E file 2011 tax return in 2013 Alternative Basis If you are an employee, you can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your compensation than the time or geographical basis. E file 2011 tax return in 2013 If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your compensation. E file 2011 tax return in 2013 Also, if your total compensation from all sources is $250,000 or more, check “Yes” to both questions on line K on page 5 of Form 1040NR, and attach a written statement to your tax return that sets forth all of the following. E file 2011 tax return in 2013 Your name and social security number (written across the top of the statement). E file 2011 tax return in 2013 The specific compensation income, or the specific fringe benefit, for which you are using the alternative basis. E file 2011 tax return in 2013 For each item in (2), the alternative basis of allocation of source used. E file 2011 tax return in 2013 For each item in (2), a computation showing how the alternative allocation was computed. E file 2011 tax return in 2013 A comparison of the dollar amount of the U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 compensation and foreign compensation sourced under both the alternative basis and the time or geographical basis discussed earlier. E file 2011 tax return in 2013 Transportation Income Transportation income is income from the use of a vessel or aircraft or for the performance of services directly related to the use of any vessel or aircraft. E file 2011 tax return in 2013 This is true whether the vessel or aircraft is owned, hired, or leased. E file 2011 tax return in 2013 The term “vessel or aircraft” includes any container used in connection with a vessel or aircraft. E file 2011 tax return in 2013 All income from transportation that begins and ends in the United States is treated as derived from sources in the United States. E file 2011 tax return in 2013 If the transportation begins or ends in the United States, 50% of the transportation income is treated as derived from sources in the United States. E file 2011 tax return in 2013 For transportation income from personal services, 50% of the income is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income if the transportation is between the United States and a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 possession. E file 2011 tax return in 2013 For nonresident aliens, this only applies to income derived from, or in connection with, an aircraft. E file 2011 tax return in 2013 For information on how U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source transportation income is taxed, see chapter 4. E file 2011 tax return in 2013 Scholarships, Grants, Prizes, and Awards Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. E file 2011 tax return in 2013 However, see Activities to be performed outside the United States , later. E file 2011 tax return in 2013 For example, payments for research or study in the United States made by the United States, a noncorporate U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 resident, or a domestic corporation, are from U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 sources. E file 2011 tax return in 2013 Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 agent. E file 2011 tax return in 2013 Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources. E file 2011 tax return in 2013 Activities to be performed outside the United States. E file 2011 tax return in 2013   Scholarships, fellowship grants, targeted grants, and achievement awards received by nonresident aliens for activities performed, or to be performed, outside the United States are not U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013    These rules do not apply to amounts paid as salary or other compensation for services. E file 2011 tax return in 2013 See Personal Services, earlier, for the source rules that apply. E file 2011 tax return in 2013 Pensions and Annuities If you receive a pension from a domestic trust for services performed both in and outside the United States, part of the pension payment is from U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 sources. E file 2011 tax return in 2013 That part is the amount attributable to earnings of the pension plan and the employer contributions made for services performed in the United States. E file 2011 tax return in 2013 This applies whether the distribution is made under a qualified or nonqualified stock bonus, pension, profit-sharing, or annuity plan (whether or not funded). E file 2011 tax return in 2013 If you performed services as an employee of the United States, you may receive a distribution from the U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government under a plan, such as the Civil Service Retirement System, that is treated as a qualified pension plan. E file 2011 tax return in 2013 Your U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income is the otherwise taxable amount of the distribution that is attributable to your total U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 Government basic pay other than tax-exempt pay for services performed outside the United States. E file 2011 tax return in 2013 Rents or Royalties Your U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income includes rent and royalty income received during the tax year from property located in the United States or from any interest in that property. E file 2011 tax return in 2013 U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income also includes rents or royalties for the use of, or for the privilege of using, in the United States, intangible property such as patents, copyrights, secret processes and formulas, goodwill, trademarks, franchises, and similar property. E file 2011 tax return in 2013 Real Property Real property is land and buildings and generally anything built on, growing on, or attached to land. E file 2011 tax return in 2013 Gross income from sources in the United States includes gains, profits, and income from the sale or other disposition of real property located in the United States. E file 2011 tax return in 2013 Natural resources. E file 2011 tax return in 2013   The income from the sale of products of any farm, mine, oil or gas well, other natural deposit, or timber located in the United States and sold in a foreign country, or located in a foreign country and sold in the United States, is partly from sources in the United States. E file 2011 tax return in 2013 For information on determining that part, see section 1. E file 2011 tax return in 2013 863-1(b) of the regulations. E file 2011 tax return in 2013 Table 2-1. E file 2011 tax return in 2013 Summary of Source Rules for Income of Nonresident Aliens Item of income Factor determining source Salaries, wages, other compensation Where services performed Business income:   Personal services Where services performed Sale of inventory—purchased Where sold Sale of inventory—produced Allocation Interest Residence of payer Dividends Whether a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 or foreign corporation* Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. E file 2011 tax return in 2013 Where property is used Sale of real property Location of property Sale of personal property Seller's tax home (but see Personal Property , later, for exceptions) Pension distributions attributable to contributions Where services were performed that earned the pension Investment earnings on pension contributions Location of pension trust Sale of natural resources Allocation based on fair market value of product at export terminal. E file 2011 tax return in 2013 For more information, see section 1. E file 2011 tax return in 2013 863-1(b) of the regulations. E file 2011 tax return in 2013 *Exceptions include: a) Dividends paid by a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 corporation are foreign source if the corporation elects the  American Samoa economic development credit. E file 2011 tax return in 2013  b) Part of a dividend paid by a foreign corporation is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source if at least 25% of the  corporation's gross income is effectively connected with a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 trade or business for the  3 tax years before the year in which the dividends are declared. E file 2011 tax return in 2013 Personal Property Personal property is property, such as machinery, equipment, or furniture, that is not real property. E file 2011 tax return in 2013 Gain or loss from the sale or exchange of personal property generally has its source in the United States if you have a tax home in the United States. E file 2011 tax return in 2013 If you do not have a tax home in the United States, the gain or loss generally is considered to be from sources outside the United States. E file 2011 tax return in 2013 Tax home. E file 2011 tax return in 2013   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. E file 2011 tax return in 2013 Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. E file 2011 tax return in 2013 If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. E file 2011 tax return in 2013 If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. E file 2011 tax return in 2013 Inventory property. E file 2011 tax return in 2013   Inventory property is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. E file 2011 tax return in 2013 Income from the sale of inventory that you purchased is sourced where the property is sold. E file 2011 tax return in 2013 Generally, this is where title to the property passes to the buyer. E file 2011 tax return in 2013 For example, income from the sale of inventory in the United States is U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income, whether you purchased it in the United States or in a foreign country. E file 2011 tax return in 2013   Income from the sale of inventory property that you produced in the United States and sold outside the United States (or vice versa) is partly from sources in the United States and partly from sources outside the United States. E file 2011 tax return in 2013 For information on making this allocation, see section 1. E file 2011 tax return in 2013 863-3 of the regulations. E file 2011 tax return in 2013   These rules apply even if your tax home is not in the United States. E file 2011 tax return in 2013 Depreciable property. E file 2011 tax return in 2013   To determine the source of any gain from the sale of depreciable personal property, you must first figure the part of the gain that is not more than the total depreciation adjustments on the property. E file 2011 tax return in 2013 You allocate this part of the gain to sources in the United States based on the ratio of U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 depreciation adjustments to total depreciation adjustments. E file 2011 tax return in 2013 The rest of this part of the gain is considered to be from sources outside the United States. E file 2011 tax return in 2013   For this purpose, “U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 depreciation adjustments” are the depreciation adjustments to the basis of the property that are allowable in figuring taxable income from U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 sources. E file 2011 tax return in 2013 However, if the property is used predominantly in the United States during a tax year, all depreciation deductions allowable for that year are treated as U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 depreciation adjustments. E file 2011 tax return in 2013 But there are some exceptions for certain transportation, communications, and other property used internationally. E file 2011 tax return in 2013   Gain from the sale of depreciable property that is more than the total depreciation adjustments on the property is sourced as if the property were inventory property, as discussed above. E file 2011 tax return in 2013   A loss is sourced in the same way as the depreciation deductions were sourced. E file 2011 tax return in 2013 However, if the property was used predominantly in the United States, the entire loss reduces U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013   The basis of property usually means the cost (money plus the fair market value of other property or services) of property you acquire. E file 2011 tax return in 2013 Depreciation is an amount deducted to recover the cost or other basis of a trade or business asset. E file 2011 tax return in 2013 The amount you can deduct depends on the property's cost, when you began using the property, how long it will take to recover your cost, and which depreciation method you use. E file 2011 tax return in 2013 A depreciation deduction is any deduction for depreciation or amortization or any other allowable deduction that treats a capital expenditure as a deductible expense. E file 2011 tax return in 2013 Intangible property. E file 2011 tax return in 2013   Intangible property includes patents, copyrights, secret processes or formulas, goodwill, trademarks, trade names, or other like property. E file 2011 tax return in 2013 The gain from the sale of amortizable or depreciable intangible property, up to the previously allowable amortization or depreciation deductions, is sourced in the same way as the original deductions were sourced. E file 2011 tax return in 2013 This is the same as the source rule for gain from the sale of depreciable property. E file 2011 tax return in 2013 See Depreciable property , earlier, for details on how to apply this rule. E file 2011 tax return in 2013   Gain in excess of the amortization or depreciation deductions is sourced in the country where the property is used if the income from the sale is contingent on the productivity, use, or disposition of that property. E file 2011 tax return in 2013 If the income is not contingent on the productivity, use, or disposition of the property, the income is sourced according to your tax home as discussed earlier. E file 2011 tax return in 2013 If payments for goodwill do not depend on its productivity, use, or disposition, their source is the country in which the goodwill was generated. E file 2011 tax return in 2013 Sales through offices or fixed places of business. E file 2011 tax return in 2013   Despite any of the earlier rules, if you do not have a tax home in the United States, but you maintain an office or other fixed place of business in the United States, treat the income from any sale of personal property (including inventory property) that is attributable to that office or place of business as U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 However, this rule does not apply to sales of inventory property for use, disposition, or consumption outside the United States if your office or other fixed place of business outside the United States materially participated in the sale. E file 2011 tax return in 2013   If you have a tax home in the United States but maintain an office or other fixed place of business outside the United States, income from sales of personal property, other than inventory, depreciable property, or intangibles, that is attributable to that foreign office or place of business may be treated as U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income. E file 2011 tax return in 2013 The income is treated as U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 source income if an income tax of less than 10% of the income from the sale is paid to a foreign country. E file 2011 tax return in 2013 This rule also applies to losses if the foreign country would have imposed an income tax of less than 10% had the sale resulted in a gain. E file 2011 tax return in 2013 Community Income If you are married and you or your spouse is subject to the community property laws of a foreign country, a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 state, or a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 possession, you generally must follow those laws to determine the income of yourself and your spouse for U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 tax purposes. E file 2011 tax return in 2013 But you must disregard certain community property laws if: Both you and your spouse are nonresident aliens, or One of you is a nonresident alien and the other is a U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 citizen or resident and you do not both choose to be treated as U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 residents as explained in chapter 1. E file 2011 tax return in 2013 In these cases, you and your spouse must report community income as explained later. E file 2011 tax return in 2013 Earned income. E file 2011 tax return in 2013   Earned income of a spouse, other than trade or business income and a partner's distributive share of partnership income, is treated as the income of the spouse whose services produced the income. E file 2011 tax return in 2013 That spouse must report all of it on his or her separate return. E file 2011 tax return in 2013 Trade or business income. E file 2011 tax return in 2013   Trade or business income, other than a partner's distributive share of partnership income, is treated as the income of the spouse carrying on the trade or business. E file 2011 tax return in 2013 That spouse must report all of it on his or her separate return. E file 2011 tax return in 2013 Partnership income (or loss). E file 2011 tax return in 2013   A partner's distributive share of partnership income (or loss) is treated as the income (or loss) of the partner. E file 2011 tax return in 2013 The partner must report all of it on his or her separate return. E file 2011 tax return in 2013 Separate property income. E file 2011 tax return in 2013   Income derived from the separate property of one spouse (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that spouse. E file 2011 tax return in 2013 That spouse must report all of it on his or her separate return. E file 2011 tax return in 2013 Use the appropriate community property law to determine what is separate property. E file 2011 tax return in 2013 Other community income. E file 2011 tax return in 2013   All other community income is treated as provided by the applicable community property laws. E file 2011 tax return in 2013 Prev  Up  Next   Home   More Online Publications
Español

Surface Transportation Board

The Surface Transportation Board regulates and decides disputes involving railroad rates, railroad mergers or line sales, and certain other transportation matters.

Contact the Agency or Department

Website: Surface Transportation Board

E-mail:

Address: 395 E St SW
Washington, DC 20423

Phone Number: (202) 245-0245(202) 245-0238 (Office of Public Assistance, Governmental Affairs and Compliance)

TTY: (800) 877-8339 (Federal Relay Service)

The E File 2011 Tax Return In 2013

E file 2011 tax return in 2013 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. E file 2011 tax return in 2013 Preguntas sobre los impuestos. E file 2011 tax return in 2013 Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). E file 2011 tax return in 2013  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. E file 2011 tax return in 2013 Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. E file 2011 tax return in 2013 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. E file 2011 tax return in 2013 No necesita completar el Anexo A. E file 2011 tax return in 2013 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. E file 2011 tax return in 2013 Recordatorios Acontecimientos futuros. E file 2011 tax return in 2013  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 gov/Spanish/About-Publication-547(SP). E file 2011 tax return in 2013 Fotografías de niños desaparecidos. E file 2011 tax return in 2013  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). E file 2011 tax return in 2013 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. E file 2011 tax return in 2013 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. E file 2011 tax return in 2013 Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). E file 2011 tax return in 2013 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. E file 2011 tax return in 2013 Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. E file 2011 tax return in 2013 Un robo ocurre cuando alguien hurta sus bienes. E file 2011 tax return in 2013 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). E file 2011 tax return in 2013 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. E file 2011 tax return in 2013 Cómo calcular el monto de su pérdida o ganancia. E file 2011 tax return in 2013 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. E file 2011 tax return in 2013 Límites de la deducción. E file 2011 tax return in 2013 Cómo y cuándo declarar un caso de hecho fortuito o robo. E file 2011 tax return in 2013 Reglas especiales para pérdidas en zonas de desastre. E file 2011 tax return in 2013 Formularios que tiene que presentar. E file 2011 tax return in 2013   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). E file 2011 tax return in 2013 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). E file 2011 tax return in 2013 Formulario 1040NR, Anexo A (para extranjeros no residentes). E file 2011 tax return in 2013 Anexo D. E file 2011 tax return in 2013 Formulario 4797. E file 2011 tax return in 2013 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . E file 2011 tax return in 2013 Expropiaciones forzosas. E file 2011 tax return in 2013   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. E file 2011 tax return in 2013 Registros para el cálculo de pérdidas por hecho fortuito y robo. E file 2011 tax return in 2013   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. E file 2011 tax return in 2013 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. E file 2011 tax return in 2013   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. E file 2011 tax return in 2013 Comentarios y sugerencias. E file 2011 tax return in 2013   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. E file 2011 tax return in 2013   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 2011 tax return in 2013 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. E file 2011 tax return in 2013 Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. E file 2011 tax return in 2013   Puede enviarnos comentarios a través de www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. E file 2011 tax return in 2013   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. E file 2011 tax return in 2013 Cómo pedir formularios y publicaciones. E file 2011 tax return in 2013   Visite el sitio web del IRS www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. E file 2011 tax return in 2013 Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. E file 2011 tax return in 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. E file 2011 tax return in 2013   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. E file 2011 tax return in 2013 gov/espanol o llame al número 1-800-829-1040. E file 2011 tax return in 2013 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. E file 2011 tax return in 2013 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. E file 2011 tax return in 2013 Prev  Up  Next   Home   More Online Publications