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File 2009 Taxes Free

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File 2009 Taxes Free

File 2009 taxes free Publication 929 - Main Content Table of Contents Part 1. File 2009 taxes free Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. File 2009 taxes free Designated as representative. File 2009 taxes free IRS notice. File 2009 taxes free Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. File 2009 taxes free Part 2. File 2009 taxes free Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. File 2009 taxes free Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. File 2009 taxes free Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. File 2009 taxes free Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. File 2009 taxes free Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. File 2009 taxes free Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. File 2009 taxes free A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. File 2009 taxes free See Other Filing Requirements, later. File 2009 taxes free The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. File 2009 taxes free  To find out whether a dependent must file, read the section that applies, or use Table 1. File 2009 taxes free Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. File 2009 taxes free Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). File 2009 taxes free Example. File 2009 taxes free William is 16. File 2009 taxes free His mother claims an exemption for him on her income tax return. File 2009 taxes free He worked part time on weekends during the school year and full time during the summer. File 2009 taxes free He earned $7,000 in wages. File 2009 taxes free He did not have any unearned income. File 2009 taxes free He must file a tax return because he has earned income only and his gross income is more than $6,100. File 2009 taxes free If he is blind, he does not have to file a return because his gross income is not more than $7,600. File 2009 taxes free Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. File 2009 taxes free Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). File 2009 taxes free Example. File 2009 taxes free Sarah is 18 and single. File 2009 taxes free Her parents can claim an exemption for her on their income tax return. File 2009 taxes free She received $1,970 of taxable interest and dividend income. File 2009 taxes free She did not work during the year. File 2009 taxes free She must file a tax return because she has unearned income only and her gross income is more than $1,000. File 2009 taxes free If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. File 2009 taxes free Election to report child's unearned income on parent's return. File 2009 taxes free   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. File 2009 taxes free See Parent's Election To Report Child's Interest and Dividends in Part 2. File 2009 taxes free If the parent makes this election, the child does not have to file a return. File 2009 taxes free Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. File 2009 taxes free Filing Requirement Worksheet for Most Dependents 1. File 2009 taxes free Enter dependent's earned income plus $350     2. File 2009 taxes free Minimum amount   $1,000 3. File 2009 taxes free Compare lines 1 and 2. File 2009 taxes free Enter the larger amount     4. File 2009 taxes free Maximum amount   6,100 5. File 2009 taxes free Compare lines 3 and 4. File 2009 taxes free Enter the smaller amount     6. File 2009 taxes free Enter the dependent's gross income. File 2009 taxes free If line 6 is more than line 5, the dependent must file an income tax return. File 2009 taxes free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. File 2009 taxes free       Table 1. File 2009 taxes free 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. File 2009 taxes free   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. File 2009 taxes free   Single dependents—Were you either age 65 or older or blind?     No. File 2009 taxes free You must file a return if any of the following apply. File 2009 taxes free       Your unearned income was over $1,000. File 2009 taxes free Your earned income was over $6,100. File 2009 taxes free Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. File 2009 taxes free         Yes. File 2009 taxes free You must file a return if any of the following apply. File 2009 taxes free     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). File 2009 taxes free       Married dependents—Were you either age 65 or older or blind?     No. File 2009 taxes free You must file a return if any of the following apply. File 2009 taxes free       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2009 taxes free Your unearned income was over $1,000. File 2009 taxes free Your earned income was over $6,100. File 2009 taxes free Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. File 2009 taxes free       Yes. File 2009 taxes free You must file a return if any of the following apply. File 2009 taxes free       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2009 taxes free Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). File 2009 taxes free       Example 1. File 2009 taxes free Joe is 20, single, not blind, and a full-time college student. File 2009 taxes free He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. File 2009 taxes free He received $200 taxable interest income and earned $2,750 from a part-time job. File 2009 taxes free He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). File 2009 taxes free Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. File 2009 taxes free Enter dependent's earned income plus $350   $ 3,100 2. File 2009 taxes free Minimum amount   1,000 3. File 2009 taxes free Compare lines 1 and 2. File 2009 taxes free Enter the larger amount   3,100 4. File 2009 taxes free Maximum amount   6,100 5. File 2009 taxes free Compare lines 3 and 4. File 2009 taxes free Enter the smaller amount   3,100 6. File 2009 taxes free Enter the dependent's gross income. File 2009 taxes free If line 6 is more than line 5, the dependent must file an income tax return. File 2009 taxes free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. File 2009 taxes free   $ 2,950   Example 2. File 2009 taxes free The facts are the same as in Example 1 except that Joe had $600 taxable interest income. File 2009 taxes free He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). File 2009 taxes free Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. File 2009 taxes free Enter dependent's earned income plus $350   $ 3,100 2. File 2009 taxes free Minimum amount   1,000 3. File 2009 taxes free Compare lines 1 and 2. File 2009 taxes free Enter the larger amount   3,100 4. File 2009 taxes free Maximum amount   6,100 5. File 2009 taxes free Compare lines 3 and 4. File 2009 taxes free Enter the smaller amount   3,100 6. File 2009 taxes free Enter the dependent's gross income. File 2009 taxes free If line 6 is more than line 5, the dependent must file an income tax return. File 2009 taxes free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. File 2009 taxes free   $ 3,350   Age 65 or older or blind. File 2009 taxes free A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. File 2009 taxes free Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. File 2009 taxes free Enter dependent's earned income plus $350     2. File 2009 taxes free Minimum amount   $1,000 3. File 2009 taxes free Compare lines 1 and 2. File 2009 taxes free Enter the larger amount     4. File 2009 taxes free Maximum amount   6,100 5. File 2009 taxes free Compare lines 3 and 4. File 2009 taxes free Enter the smaller amount     6. File 2009 taxes free Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. File 2009 taxes free Add lines 5 and 6. File 2009 taxes free Enter the total     8. File 2009 taxes free Enter the dependent's gross income. File 2009 taxes free If line 8 is more than line 7, the dependent must file an income tax return. File 2009 taxes free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. File 2009 taxes free The facts are the same as in Example 2 except that Joe is also blind. File 2009 taxes free He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). File 2009 taxes free   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. File 2009 taxes free Enter dependent's earned income plus $350   $3,100 2. File 2009 taxes free Minimum amount   1,000 3. File 2009 taxes free Compare lines 1 and 2. File 2009 taxes free Enter the larger amount   3,100 4. File 2009 taxes free Maximum amount   6,100 5. File 2009 taxes free Compare lines 3 and 4. File 2009 taxes free Enter the smaller amount   3,100 6. File 2009 taxes free Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. File 2009 taxes free Add lines 5 and 6. File 2009 taxes free Enter the total   4,600 8. File 2009 taxes free Enter the dependent's gross income. File 2009 taxes free If line 8 is more than line 7, the dependent must file an income tax return. File 2009 taxes free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. File 2009 taxes free A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. File 2009 taxes free But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. File 2009 taxes free A dependent must also file a tax return if he or she: Had wages of $108. File 2009 taxes free 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. File 2009 taxes free Spouse itemizes. File 2009 taxes free   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). File 2009 taxes free Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. File 2009 taxes free Income tax was withheld from his or her income. File 2009 taxes free He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. File 2009 taxes free See the tax return instructions to find out who qualifies for these credits. File 2009 taxes free  By filing a return, the dependent can get a refund. File 2009 taxes free Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. File 2009 taxes free If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. File 2009 taxes free Signing the child's return. File 2009 taxes free   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. File 2009 taxes free ” Authority of parent or guardian. File 2009 taxes free   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. File 2009 taxes free   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. File 2009 taxes free That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. File 2009 taxes free Third party designee. File 2009 taxes free   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. File 2009 taxes free The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. File 2009 taxes free   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. File 2009 taxes free This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. File 2009 taxes free See the return instructions for more information. File 2009 taxes free Designated as representative. File 2009 taxes free   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. File 2009 taxes free Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. File 2009 taxes free See Publication 947, Practice Before the IRS and Power of Attorney, for more information. File 2009 taxes free   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. File 2009 taxes free IRS notice. File 2009 taxes free   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. File 2009 taxes free The notice will show who to contact. File 2009 taxes free The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. File 2009 taxes free Child's earnings. File 2009 taxes free   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. File 2009 taxes free This is true even if, under state law, the parent has the right to the earnings and may actually have received them. File 2009 taxes free If the child does not pay the tax due on this income, the parent may be liable for the tax. File 2009 taxes free Child's expenses. File 2009 taxes free   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. File 2009 taxes free Example. File 2009 taxes free You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. File 2009 taxes free You made the payments out of your child's earnings. File 2009 taxes free These items can be deducted only on the child's return. File 2009 taxes free Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). File 2009 taxes free However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. File 2009 taxes free Certain dependents cannot claim any standard deduction. File 2009 taxes free See Standard Deduction of Zero , later. File 2009 taxes free Worksheet 1. File 2009 taxes free   Use Worksheet 1 to figure the dependent's standard deduction. File 2009 taxes free Worksheet 1. File 2009 taxes free Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. File 2009 taxes free If you were 65 or older and/or blind, check the correct number of boxes below. File 2009 taxes free Put the total number of boxes checked in box c and go to line 1. File 2009 taxes free a. File 2009 taxes free You 65 or older   Blind   b. File 2009 taxes free Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. File 2009 taxes free Total boxes checked         1. File 2009 taxes free Enter your earned income (defined below) plus $350. File 2009 taxes free If none, enter -0-. File 2009 taxes free 1. File 2009 taxes free     2. File 2009 taxes free Minimum amount. File 2009 taxes free   2. File 2009 taxes free $1,000   3. File 2009 taxes free Compare lines 1 and 2. File 2009 taxes free Enter the larger of the two amounts here. File 2009 taxes free 3. File 2009 taxes free     4. File 2009 taxes free Enter on line 4 the amount shown below for your filing status. File 2009 taxes free       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. File 2009 taxes free     5. File 2009 taxes free Standard deduction. File 2009 taxes free         a. File 2009 taxes free Compare lines 3 and 4. File 2009 taxes free Enter the smaller amount here. File 2009 taxes free If under 65 and not blind, stop here. File 2009 taxes free This is your standard deduction. File 2009 taxes free Otherwise, go on to line 5b. File 2009 taxes free 5a. File 2009 taxes free     b. File 2009 taxes free If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. File 2009 taxes free Enter the result here. File 2009 taxes free 5b. File 2009 taxes free     c. File 2009 taxes free Add lines 5a and 5b. File 2009 taxes free This is your standard deduction for 2013. File 2009 taxes free 5c. File 2009 taxes free     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. File 2009 taxes free It also includes any amount received as a scholarship that you must include in income. File 2009 taxes free   Example 1. File 2009 taxes free Michael is single, age 15, and not blind. File 2009 taxes free His parents can claim him as a dependent on their tax return. File 2009 taxes free He has taxable interest income of $800 and wages of $150. File 2009 taxes free He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. File 2009 taxes free On line 3, he enters $1,000, the larger of $500 or $1,000. File 2009 taxes free Michael enters $6,100 on line 4. File 2009 taxes free On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. File 2009 taxes free His standard deduction is $1,000. File 2009 taxes free Example 2. File 2009 taxes free Judy, a full-time student, is single, age 22, and not blind. File 2009 taxes free Her parents can claim her as a dependent on their tax return. File 2009 taxes free She has dividend income of $275 and wages of $2,500. File 2009 taxes free She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. File 2009 taxes free On line 3, she enters $2,850, the larger of $2,850 or $1,000. File 2009 taxes free She enters $6,100 on line 4. File 2009 taxes free On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. File 2009 taxes free Example 3. File 2009 taxes free Amy, who is single, is claimed as a dependent on her parents' tax return. File 2009 taxes free She is 18 years old and blind. File 2009 taxes free She has taxable interest income of $1,000 and wages of $2,000. File 2009 taxes free She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. File 2009 taxes free She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. File 2009 taxes free Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. File 2009 taxes free She enters $1,500 (the number in box c times $1,500) on line 5b. File 2009 taxes free Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). File 2009 taxes free Standard Deduction of Zero The standard deduction for the following dependents is zero. File 2009 taxes free A married dependent filing a separate return whose spouse itemizes deductions. File 2009 taxes free A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. File 2009 taxes free A nonresident or dual-status alien dependent, unless the dependent is married to a U. File 2009 taxes free S. File 2009 taxes free citizen or resident alien at the end of the year and chooses to be treated as a U. File 2009 taxes free S. File 2009 taxes free resident for the year. File 2009 taxes free See Publication 519, U. File 2009 taxes free S. File 2009 taxes free Tax Guide for Aliens, for information on making this choice. File 2009 taxes free Example. File 2009 taxes free Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. File 2009 taxes free However, her husband elects to file a separate return and itemize his deductions. File 2009 taxes free Because he itemizes, Jennifer's standard deduction on her return is zero. File 2009 taxes free She can, however, itemize any of her allowable deductions. File 2009 taxes free Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. File 2009 taxes free This is true even if the other taxpayer does not actually claim the exemption. File 2009 taxes free Example. File 2009 taxes free James and Barbara can claim their child, Ben, as a dependent on their return. File 2009 taxes free Ben is a college student who works during the summer and must file a tax return. File 2009 taxes free Ben cannot claim his own exemption on his return. File 2009 taxes free This is true even if James and Barbara do not claim him as a dependent on their return. File 2009 taxes free Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. File 2009 taxes free If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. File 2009 taxes free The exemption from withholding does not apply to social security and Medicare taxes. File 2009 taxes free Conditions for exemption from withholding. File 2009 taxes free   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. File 2009 taxes free For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. File 2009 taxes free For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. File 2009 taxes free Dependents. File 2009 taxes free   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. File 2009 taxes free The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. File 2009 taxes free The employee's unearned income will be more than $350. File 2009 taxes free Exceptions. File 2009 taxes free   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. File 2009 taxes free The above exceptions do not apply to supplemental wages greater than $1,000,000. File 2009 taxes free For more information, see Exemption From Withholding in chapter 1 of Publication 505. File 2009 taxes free Example. File 2009 taxes free Guy is 17 and a student. File 2009 taxes free During the summer he works part time at a grocery store. File 2009 taxes free He expects to earn about $1,200 this year. File 2009 taxes free He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. File 2009 taxes free The only other income he expects during the year is $375 interest on a savings account. File 2009 taxes free He expects that his parents will be able to claim him as a dependent on their tax return. File 2009 taxes free He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. File 2009 taxes free Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. File 2009 taxes free Claiming exemption from withholding. File 2009 taxes free    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. File 2009 taxes free The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. File 2009 taxes free Renewing an exemption from withholding. File 2009 taxes free   An exemption from withholding is good for only one year. File 2009 taxes free An employee must file a new Form W-4 by February 15 each year to continue the exemption. File 2009 taxes free Part 2. File 2009 taxes free Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. File 2009 taxes free If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. File 2009 taxes free (See Parent's Election To Report Child's Interest and Dividends , later. File 2009 taxes free ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. File 2009 taxes free (See Tax for Certain Children Who Have Unearned Income , later. File 2009 taxes free ) For these rules, the term “child” includes a legally adopted child and a stepchild. File 2009 taxes free These rules apply whether or not the child is a dependent. File 2009 taxes free These rules do not apply if neither of the child's parents were living at the end of the year. File 2009 taxes free Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. File 2009 taxes free The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . File 2009 taxes free Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. File 2009 taxes free Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . File 2009 taxes free Parents are married. File 2009 taxes free   If the child's parents file separate returns, use the return of the parent with the greater taxable income. File 2009 taxes free Parents not living together. File 2009 taxes free   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. File 2009 taxes free If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. File 2009 taxes free   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. File 2009 taxes free Parents are divorced. File 2009 taxes free   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. File 2009 taxes free Custodial parent remarried. File 2009 taxes free   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. File 2009 taxes free Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. File 2009 taxes free Do not use the return of the noncustodial parent. File 2009 taxes free   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. File 2009 taxes free If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. File 2009 taxes free Parents never married. File 2009 taxes free   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. File 2009 taxes free If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. File 2009 taxes free Widowed parent remarried. File 2009 taxes free   If a widow or widower remarries, the new spouse is treated as the child's other parent. File 2009 taxes free The rules explained earlier under Custodial parent remarried apply. File 2009 taxes free Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. File 2009 taxes free If you do, your child will not have to file a return. File 2009 taxes free You can make this election only if all the following conditions are met. File 2009 taxes free Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. File 2009 taxes free Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). File 2009 taxes free The child's gross income was less than $10,000. File 2009 taxes free The child is required to file a return unless you make this election. File 2009 taxes free The child does not file a joint return for the year. File 2009 taxes free No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. File 2009 taxes free No federal income tax was withheld from your child's income under the backup withholding rules. File 2009 taxes free You are the parent whose return must be used when applying the special tax rules for children. File 2009 taxes free (See Which Parent's Return To Use , earlier. File 2009 taxes free ) These conditions are also shown in Figure 1. File 2009 taxes free Certain January 1 birthdays. File 2009 taxes free   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. File 2009 taxes free You cannot make this election for such a child unless the child was a full-time student. File 2009 taxes free   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. File 2009 taxes free You cannot make this election for such a child. File 2009 taxes free How to make the election. File 2009 taxes free    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. File 2009 taxes free (If you make this election, you cannot file Form 1040A or Form 1040EZ. File 2009 taxes free ) Attach a separate Form 8814 for each child for whom you make the election. File 2009 taxes free You can make the election for one or more children and not for others. File 2009 taxes free Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. File 2009 taxes free Rate may be higher. File 2009 taxes free   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. File 2009 taxes free This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. File 2009 taxes free However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. File 2009 taxes free Deductions you cannot take. File 2009 taxes free   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. File 2009 taxes free The additional standard deduction if the child is blind. File 2009 taxes free The deduction for a penalty on an early withdrawal of your child's savings. File 2009 taxes free Itemized deductions (such as your child's investment expenses or charitable contributions). File 2009 taxes free Figure 1. File 2009 taxes free Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. File 2009 taxes free Figure 1. File 2009 taxes free Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. File 2009 taxes free   If you use Form 8814, your child's unearned income is considered your unearned income. File 2009 taxes free To figure the limit on your deductible investment interest, add the child's unearned income to yours. File 2009 taxes free However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. File 2009 taxes free Alternative minimum tax. File 2009 taxes free    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. File 2009 taxes free If it is, you must include it with your own tax preference items when figuring your AMT. File 2009 taxes free See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. File 2009 taxes free Reduced deductions or credits. File 2009 taxes free   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. File 2009 taxes free Deduction for contributions to a traditional individual retirement arrangement (IRA). File 2009 taxes free Deduction for student loan interest. File 2009 taxes free Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. File 2009 taxes free Credit for child and dependent care expenses. File 2009 taxes free Child tax credit. File 2009 taxes free Education tax credits. File 2009 taxes free Earned income credit. File 2009 taxes free Penalty for underpayment of estimated tax. File 2009 taxes free   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. File 2009 taxes free If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. File 2009 taxes free Get Publication 505 for more information. File 2009 taxes free Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. File 2009 taxes free Only the amount over $2,000 is added to your income. File 2009 taxes free The amount over $2,000 is shown on Form 8814, line 6. File 2009 taxes free Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. File 2009 taxes free Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. File 2009 taxes free If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. File 2009 taxes free On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. File 2009 taxes free Note. File 2009 taxes free The tax on the first $2,000 is figured on Form 8814, Part II. File 2009 taxes free See Figuring Additional Tax , later. File 2009 taxes free Qualified dividends. File 2009 taxes free   Enter on Form 8814, line 2a, any ordinary dividends your child received. File 2009 taxes free This amount may include qualified dividends. File 2009 taxes free Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. File 2009 taxes free For detailed information about qualified dividends, see Publication 550. File 2009 taxes free   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. File 2009 taxes free You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. File 2009 taxes free   Enter the child's qualified dividends on Form 8814, line 2b. File 2009 taxes free But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. File 2009 taxes free Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. File 2009 taxes free (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. File 2009 taxes free ) Capital gain distributions. File 2009 taxes free   Enter on Form 8814, line 3, any capital gain distributions your child received. File 2009 taxes free The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. File 2009 taxes free You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. File 2009 taxes free   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. File 2009 taxes free (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. File 2009 taxes free ) Collectibles (28% rate) gain. File 2009 taxes free    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. File 2009 taxes free Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. File 2009 taxes free The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. File 2009 taxes free The denominator is the child's total capital gain distribution. File 2009 taxes free Enter the result on line 4 of the 28% Rate Gain Worksheet. File 2009 taxes free Unrecaptured section 1250 gain. File 2009 taxes free   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. File 2009 taxes free Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. File 2009 taxes free The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. File 2009 taxes free The denominator is the child's total capital gain distribution. File 2009 taxes free Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. File 2009 taxes free Section 1202 gain. File 2009 taxes free   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. File 2009 taxes free (For information about the exclusion, see chapter 4 of Publication 550. File 2009 taxes free ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. File 2009 taxes free The numerator is the part of the child's total capital gain distribution that is section 1202 gain. File 2009 taxes free The denominator is the child's total capital gain distribution. File 2009 taxes free Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. File 2009 taxes free In some cases, the exclusion is more than 50%. File 2009 taxes free See the instructions for Schedule D for details and information on how to report the exclusion amount. File 2009 taxes free Example. File 2009 taxes free Fred is 6 years old. File 2009 taxes free In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. File 2009 taxes free (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. File 2009 taxes free ) All of the ordinary dividends are qualified dividends. File 2009 taxes free He has no other income and is not subject to backup withholding. File 2009 taxes free No estimated tax payments were made under his name and social security number. File 2009 taxes free Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. File 2009 taxes free They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. File 2009 taxes free They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. File 2009 taxes free They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. File 2009 taxes free They enter the amount of Fred's capital gain distributions, $525, on line 3. File 2009 taxes free Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. File 2009 taxes free They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. File 2009 taxes free This is the total amount from Form 8814 to be reported on their return. File 2009 taxes free Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. File 2009 taxes free They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. File 2009 taxes free They enter the result, . File 2009 taxes free 75, on line 7. File 2009 taxes free They divide the amount on line 3, $525, by the amount on line 4, $2,100. File 2009 taxes free They enter the result, . File 2009 taxes free 25, on line 8. File 2009 taxes free They multiply the amount on line 6, $100, by the decimal on line 7, . File 2009 taxes free 75, and enter the result, $75, on line 9. File 2009 taxes free They multiply the amount on line 6, $100, by the decimal on line 8, . File 2009 taxes free 25, and enter the result, $25, on line 10. File 2009 taxes free They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. File 2009 taxes free They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. File 2009 taxes free They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. File 2009 taxes free Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. File 2009 taxes free Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. File 2009 taxes free This tax is added to the tax figured on your income. File 2009 taxes free This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. File 2009 taxes free Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. File 2009 taxes free Check box a on Form 1040, line 44, or Form 1040NR, line 42. File 2009 taxes free Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. File 2009 taxes free If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. File 2009 taxes free Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. File 2009 taxes free When Form 8615 must be filed. File 2009 taxes free   Form 8615 must be filed for a child if all of the following statements are true. File 2009 taxes free The child's unearned income was more than $2,000. File 2009 taxes free The child is required to file a return for 2013. File 2009 taxes free The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. File 2009 taxes free At least one of the child's parents was alive at the end of 2013. File 2009 taxes free The child does not file a joint return for 2013. File 2009 taxes free These conditions are also shown in Figure 2. File 2009 taxes free Certain January 1 birthdays. File 2009 taxes free   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. File 2009 taxes free IF a child was born on. File 2009 taxes free . File 2009 taxes free . File 2009 taxes free THEN, at the end of 2013, the child is considered to be. File 2009 taxes free . File 2009 taxes free . File 2009 taxes free January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. File 2009 taxes free The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. File 2009 taxes free  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. File 2009 taxes free  ***Do not use Form 8615 for this child. File 2009 taxes free Figure 2. File 2009 taxes free Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. File 2009 taxes free Figure 2. File 2009 taxes free Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. File 2009 taxes free (If the parents filed a joint return, enter the name and social security number listed first on the joint return. File 2009 taxes free ) On line C, check the box for the parent's filing status. File 2009 taxes free See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. File 2009 taxes free Parent with different tax year. File 2009 taxes free   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. File 2009 taxes free Example. File 2009 taxes free Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). File 2009 taxes free Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). File 2009 taxes free Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. File 2009 taxes free Parent's return information not known timely. File 2009 taxes free   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. File 2009 taxes free   You can use any reasonable estimate. File 2009 taxes free This includes using information from last year's return. File 2009 taxes free If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. File 2009 taxes free   When you get the correct information, file an amended return on Form 1040X, Amended U. File 2009 taxes free S. File 2009 taxes free Individual Income Tax Return. File 2009 taxes free Extension of time to file. File 2009 taxes free   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. File 2009 taxes free S. File 2009 taxes free Individual Income Tax Return. File 2009 taxes free See the instructions for Form 4868 for details. File 2009 taxes free    An extension of time to file is not an extension of time to pay. File 2009 taxes free You must make an accurate estimate of the tax for 2013. File 2009 taxes free If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. File 2009 taxes free See Form 4868 and its instructions. File 2009 taxes free Parent's return information not available. File 2009 taxes free   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). File 2009 taxes free How to request. File 2009 taxes free   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. File 2009 taxes free (The IRS cannot process a request received before the end of the tax year. File 2009 taxes free )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. File 2009 taxes free   The request must contain all of the following. File 2009 taxes free A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. File 2009 taxes free Proof of the child's age (for example, a copy of the child's birth certificate). File 2009 taxes free Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). File 2009 taxes free The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. File 2009 taxes free    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. File 2009 taxes free Step 1. File 2009 taxes free Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. File 2009 taxes free To do that, use Form 8615, Part I. File 2009 taxes free Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. File 2009 taxes free Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File 2009 taxes free Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. File 2009 taxes free If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. File 2009 taxes free However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. File 2009 taxes free Alternate Worksheet for Form 8615, Line 1 A. File 2009 taxes free Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. File 2009 taxes free Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. File 2009 taxes free Enter this total as a positive number (greater than zero)   C. File 2009 taxes free Add line A and line B and  enter the total   D. File 2009 taxes free Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. File 2009 taxes free Subtract line D from line C. File 2009 taxes free Enter the result here and on Form 8615, line 1   Unearned income defined. File 2009 taxes free   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. File 2009 taxes free It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. File 2009 taxes free Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). File 2009 taxes free Nontaxable income. File 2009 taxes free   For this purpose, unearned income includes only amounts the child must include in gross income. File 2009 taxes free Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. File 2009 taxes free Capital loss. File 2009 taxes free   A child's capital losses are taken into account in figuring the child's unearned income. File 2009 taxes free Capital losses are first applied against capital gains. File 2009 taxes free If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. File 2009 taxes free Any difference over $3,000 is carried to the next year. File 2009 taxes free Income from property received as a gift. File 2009 taxes free   A child's unearned income includes all income produced by property belonging to the child. File 2009 taxes free This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. File 2009 taxes free   A child's unearned income includes income produced by property given as a gift to the child. File 2009 taxes free This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. File 2009 taxes free Example. File 2009 taxes free Amanda Black, age 13, received the following income. File 2009 taxes free Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. File 2009 taxes free Amanda's unearned income is $2,100. File 2009 taxes free This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). File 2009 taxes free Her wages are earned (not unearned) income because they are received for work actually performed. File 2009 taxes free Her tax-exempt interest is not included because it is nontaxable. File 2009 taxes free Trust income. File 2009 taxes free   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. File 2009 taxes free   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. File 2009 taxes free See the Form 8615 instructions for details. File 2009 taxes free Adjustment to income. File 2009 taxes free   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. File 2009 taxes free Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. File 2009 taxes free If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. File 2009 taxes free Directly connected. File 2009 taxes free   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. File 2009 taxes free These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. File 2009 taxes free    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). File 2009 taxes free Only the amount greater than 2% of the child's adjusted gross income can be deducted. File 2009 taxes free See Publication 529, Miscellaneous Deductions, for more information. File 2009 taxes free Example 1. File 2009 taxes free Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. File 2009 taxes free His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. File 2009 taxes free Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. File 2009 taxes free Example 2. File 2009 taxes free Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. File 2009 taxes free She has no other income. File 2009 taxes free She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. File 2009 taxes free Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). File 2009 taxes free The amount on line 2 is $2,050. File 2009 taxes free This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. File 2009 taxes free Line 3 Subtract line 2 from line 1 and enter the result on this line. File 2009 taxes free If zero or less, do not complete the rest of the form. File 2009 taxes free However, you must still attach Form 8615 to the child's tax return. File 2009 taxes free Figure the tax on the child's taxable income in the normal manner. File 2009 taxes free Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. File 2009 taxes free Child files Form 2555 or 2555-EZ. File 2009 taxes free   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. File 2009 taxes free Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. File 2009 taxes free Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. File 2009 taxes free Enter on Form 8615, line 5, the smaller of line 3 or line 4. File 2009 taxes free This is the child's net unearned income. File 2009 taxes free If zero or less, do not complete the rest of the form. File 2009 taxes free However, you must still attach Form 8615 to the child's tax return. File 2009 taxes free Figure the tax on the child's taxable income in the normal manner. File 2009 taxes free Step 2. File 2009 taxes free Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. File 2009 taxes free The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. File 2009 taxes free When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. File 2009 taxes free For example, do not refigure the medical expense deduction. File 2009 taxes free Figure the tentative tax on Form 8615, lines 6 through 13. File 2009 taxes free Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. File 2009 taxes free If the parent's taxable income is zero or less, enter zero on line 6. File 2009 taxes free Parent files Form 2555 or 2555-EZ. File 2009 taxes free   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. File 2009 taxes free Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. File 2009 taxes free Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. File 2009 taxes free Do not include the amount from line 5 of the Form 8615 being completed. File 2009 taxes free (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. File 2009 taxes free ) Example. File 2009 taxes free Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. File 2009 taxes free The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. File 2009 taxes free Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). File 2009 taxes free Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). File 2009 taxes free Other children's information not available. File 2009 taxes free   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. File 2009 taxes free Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . File 2009 taxes free Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. File 2009 taxes free You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. File 2009 taxes free Net capital gain. File 2009 taxes free   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. File 2009 taxes free If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. File 2009 taxes free Qualified dividends. File 2009 taxes free   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. File 2009 taxes free Net capital gain and qualified dividends on line 8. File 2009 taxes free   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. File 2009 taxes free   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. File 2009 taxes free   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. File 2009 taxes free   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. File 2009 taxes free   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. File 2009 taxes free See the instructions for Form 8615 for more details. File 2009 taxes free Note. File 2009 taxes free The amount of any net capital gain or qualified dividends is not separately reported on line 8. File 2009 taxes free It is  needed, however, when figuring the tax on line 9. File 2009 taxes free Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. File 2009 taxes free If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. File 2009 taxes free But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. File 2009 taxes free If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. File 2009 taxes free For details, see the instructions for Form 8615, line 9. File 2009 taxes free However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. File 2009 taxes free But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. File 2009 taxes free Child files Form 2555 or 2555-EZ. File 2009 taxes free   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. File 2009 taxes free Using the Schedule D Tax Worksheet for line 9 tax. File 2009 taxes free    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. File 2009 taxes free If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. File 2009 taxes free Then figure the line 9 tax using another Schedule D Tax Worksheet. File 2009 taxes free (Do not attach this Schedule D Tax Worksheet to the child's return. File 2009 taxes free )   Complete this Schedule D Tax Worksheet as follows. File 2009 taxes free On line 1, enter the amount from Form 8615, line 8. File 2009 taxes free On line 2, enter the qualified dividends included on Form 8615, line 8. File 2009 taxes free (See the earlier discussion for line 8. File 2009 taxes free ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. File 2009 taxes free On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. File 2009 taxes free If applicable, include instead the smaller amount entered on the dotted line next to line 4e. File 2009 taxes free On lines 5 and 6, follow the worksheet instructions. File 2009 taxes free On line 7, enter the net capital gain included on Form 8615, line 8. File 2009 taxes free (See the earlier discussion for line 8. File 2009 taxes free ) On lines 8 through 10, follow the worksheet instructions. File 2009 taxes free On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). File 2009 taxes free Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. File 2009 taxes free Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). File 2009 taxes free If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. File 2009 taxes free Otherwise, skip steps 10, 11, and 12 below, and go to step 13. File 2009 taxes free Determine whether there is a line 8 capital gain excess as follows. File 2009 taxes free Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. File 2009 taxes free (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. File 2009 taxes free ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. File 2009 taxes free Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. File 2009 taxes free If the result is more than zero, that amount is the line 8 capital gain excess. File 2009 taxes free If the result is zero or less, there is no line 8 capital gain excess. File 2009 taxes free If there is no line 8 capital gain excess, skip step 12 below and go to step 13. File 2009 taxes free If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. File 2009 taxes free (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. File 2009 taxes free ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. File 2009 taxes free Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. File 2009 taxes free If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. File 2009 taxes free If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. File 2009 taxes free Complete lines 12 through 45 following the worksheet instructions. File 2009 taxes free Use the parent's filing status to complete lines 15, 42, and 44. File 2009 taxes free Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line

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IRS Wants You to Know About Schemes, Scams and Cons
"If it sounds too good to be true, it probably is!" Don't become a victim to any scheme that offers instant wealth or exemption from your obligation as a United States citizen to file tax returns and/or pay taxes. Some of these schemes can literally cost you your life savings. Others can result in your prosecution and imprisonment if you knowingly participate in them.

Abusive Return Preparer
Taxpayers should be very careful when choosing a tax preparer. While most preparers provide excellent service to their clients, a few unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. It is important to know that even if someone else prepares your return, you are ultimately responsible for all the information on the tax return.

 

Abusive Tax Schemes
Abusive tax scheme originally took the structure of fraudulent domestic and foreign trust arrangements. However, these schemes have evolved into sophisticated arrangements to give the appearance that taxpayers are not in control of their money. However, the taxpayers receive their funds through debit/credit cards or fictitious loans. These schemes often involve offshore banking and sometimes establish scam corporations or entities.

 

Nonfiler Enforcement
There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal.  The courts have repeatedly rejected their arguments as frivolous and routinely impose financial penalties for raising such frivolous arguments.  Take the time to learn the truth about frivolous tax arguments.

 

All Program and Emphasis Areas for Criminal Investigation
Criminal Investigation has categorized their investigative cases into specific program and emphasis areas of fraud. Examples of case summaries written from public record documents where cases were prosecuted can be viewed on the various program and emphasis area web pages.



Tax Scams - How to Report Them
To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these “too good to be true” tax scams.
 



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The File 2009 Taxes Free

File 2009 taxes free 9. File 2009 taxes free   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. File 2009 taxes free Most treaties require that the nonresident alien be a resident of the treaty country to qualify. File 2009 taxes free However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. File 2009 taxes free See Table 9-1 for a list of tax treaty countries. File 2009 taxes free You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. File 2009 taxes free See Income Entitled to Tax Treaty Benefits in chapter 8. File 2009 taxes free Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. File 2009 taxes free Useful Items - You may want to see: Publication 901 U. File 2009 taxes free S. File 2009 taxes free Tax Treaties Form (and Instructions) 1040NR U. File 2009 taxes free S. File 2009 taxes free Nonresident Alien Income Tax Return 1040NR-EZ U. File 2009 taxes free S. File 2009 taxes free Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. File 2009 taxes free Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. File 2009 taxes free Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. File 2009 taxes free Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. File 2009 taxes free Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. File 2009 taxes free To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. File 2009 taxes free Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. File 2009 taxes free Example. File 2009 taxes free Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. File 2009 taxes free He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. File 2009 taxes free His dividends are not effectively connected with that business. File 2009 taxes free He has no deductions other than his own personal exemption. File 2009 taxes free His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. File 2009 taxes free Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. File 2009 taxes free The conditions for claiming the exemptions vary under each tax treaty. File 2009 taxes free For more information about the conditions under a particular tax treaty, see Publication 901. File 2009 taxes free Or, you may download the complete text of most U. File 2009 taxes free S. File 2009 taxes free tax treaties at IRS. File 2009 taxes free gov. File 2009 taxes free Technical explanations for many of those treaties are also available at that site. File 2009 taxes free Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. File 2009 taxes free These types of income may be exempt from U. File 2009 taxes free S. File 2009 taxes free tax or may be subject to a reduced rate of tax. File 2009 taxes free For more information, see Publication 901 or the applicable tax treaty. File 2009 taxes free Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. File 2009 taxes free Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. File 2009 taxes free Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. File 2009 taxes free Spending part of a day in the United States counts as a day of presence. File 2009 taxes free Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. File 2009 taxes free Note. File 2009 taxes free Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. File 2009 taxes free Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. File 2009 taxes free S. File 2009 taxes free income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. File 2009 taxes free Many treaties also provide an exemption for engaging in research. File 2009 taxes free Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. File 2009 taxes free A substantial part of that person's time must be devoted to those duties. File 2009 taxes free The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. File 2009 taxes free If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. File 2009 taxes free See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. File 2009 taxes free Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. File 2009 taxes free However, a difference exists among treaties as to who qualifies for this benefit. File 2009 taxes free Under many treaties, aliens admitted to the United States for permanent residence do not qualify. File 2009 taxes free Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. File 2009 taxes free Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. File 2009 taxes free Chapter 10 of this publication also has information for employees of foreign governments. File 2009 taxes free Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. File 2009 taxes free Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. File 2009 taxes free If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. File 2009 taxes free See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. File 2009 taxes free Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. File 2009 taxes free Generally, gains from the sale or exchange of real property located in the United States are taxable. File 2009 taxes free Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. File 2009 taxes free U. File 2009 taxes free S. File 2009 taxes free Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. File 2009 taxes free (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. File 2009 taxes free ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. File 2009 taxes free This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. File 2009 taxes free See Reporting Treaty Benefits Claimed . File 2009 taxes free In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. File 2009 taxes free S. File 2009 taxes free tax under the treaty. File 2009 taxes free However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). File 2009 taxes free Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. File 2009 taxes free Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. File 2009 taxes free On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. File 2009 taxes free Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. File 2009 taxes free Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. File 2009 taxes free Include this tax on Form 1040, line 61. File 2009 taxes free On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. File 2009 taxes free Example. File 2009 taxes free Jacques Dubois, who is a resident of the United States under Article 4 of the U. File 2009 taxes free S. File 2009 taxes free -France income tax treaty, receives French social security benefits. File 2009 taxes free Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. File 2009 taxes free Mr. File 2009 taxes free Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. File 2009 taxes free Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. File 2009 taxes free S. File 2009 taxes free resident receives social security benefits from Canada or Germany, those benefits are treated for U. File 2009 taxes free S. File 2009 taxes free income tax purposes as if they were received under the social security legislation of the United States. File 2009 taxes free If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. File 2009 taxes free You are not required to file a Form 8833 for those benefits. File 2009 taxes free Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. File 2009 taxes free Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. File 2009 taxes free However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. File 2009 taxes free S. File 2009 taxes free tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). File 2009 taxes free This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. File 2009 taxes free Some exceptions to the saving clause apply to all resident aliens (for example, under the U. File 2009 taxes free S. File 2009 taxes free -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). File 2009 taxes free If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. File 2009 taxes free Saving clause. File 2009 taxes free   Most tax treaties have a saving clause. File 2009 taxes free A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. File 2009 taxes free Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. File 2009 taxes free However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. File 2009 taxes free Read the treaty to find out if it has a saving clause and an exception to it. File 2009 taxes free Time limit for claiming treaty exemptions. File 2009 taxes free   Many treaties limit the number of years you can claim a treaty exemption. File 2009 taxes free For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. File 2009 taxes free Once you reach this limit, you can no longer claim the treaty exemption. File 2009 taxes free See the treaty or Publication 901 for the time limits that apply. File 2009 taxes free How to report income on your tax return. File 2009 taxes free   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. File 2009 taxes free S. File 2009 taxes free tax under the treaty. File 2009 taxes free However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). File 2009 taxes free Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. File 2009 taxes free Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. File 2009 taxes free On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. File 2009 taxes free Example. File 2009 taxes free Mr. File 2009 taxes free Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. File 2009 taxes free He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. File 2009 taxes free S. File 2009 taxes free tax in those years under Article 20 of the U. File 2009 taxes free S. File 2009 taxes free -People's Republic of China income tax treaty. File 2009 taxes free On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. File 2009 taxes free Even though Mr. File 2009 taxes free Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. File 2009 taxes free S. File 2009 taxes free -People's Republic of China treaty dated April 30, 1984. File 2009 taxes free Mr. File 2009 taxes free Yu should submit Form W-9 and the required statement to the payor. File 2009 taxes free Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. File 2009 taxes free See below, for the situations where you are not required to file Form 8833. File 2009 taxes free You must file a U. File 2009 taxes free S. File 2009 taxes free tax return and Form 8833 if you claim the following treaty benefits. File 2009 taxes free You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. File 2009 taxes free S. File 2009 taxes free real property interest based on a treaty. File 2009 taxes free You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. File 2009 taxes free You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. File 2009 taxes free These are the more common situations for which Form 8833 is required. File 2009 taxes free Exceptions. File 2009 taxes free   You do not have to file Form 8833 for any of the following situations. File 2009 taxes free You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. File 2009 taxes free You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. File 2009 taxes free This includes taxable scholarship and fellowship grants. File 2009 taxes free You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. File 2009 taxes free You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. File 2009 taxes free The payments or items of income that are otherwise required to be disclosed total no more than $10,000. File 2009 taxes free You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. File 2009 taxes free S. File 2009 taxes free corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. File 2009 taxes free S. File 2009 taxes free financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. File 2009 taxes free S. File 2009 taxes free financial institution, qualified intermediary, or withholding foreign partnership or trust. File 2009 taxes free The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. File 2009 taxes free Penalty for failure to provide required information on Form 8833. File 2009 taxes free   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. File 2009 taxes free Additional information. File 2009 taxes free   For additional information, see section 301. File 2009 taxes free 6114-1(c) of the Income Tax Regulations. File 2009 taxes free Table 9-1. File 2009 taxes free Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File 2009 taxes free D. File 2009 taxes free ) Australia TIAS 10773 Dec. File 2009 taxes free 1, 1983 1986-2 C. File 2009 taxes free B. File 2009 taxes free 220 1986-2 C. File 2009 taxes free B. File 2009 taxes free 246 Protocol TIAS Jan. File 2009 taxes free 1, 2004     Austria TIAS Jan. File 2009 taxes free 1, 1999     Bangladesh TIAS Jan. File 2009 taxes free 1, 2007     Barbados TIAS 11090 Jan. File 2009 taxes free 1, 1984 1991-2 C. File 2009 taxes free B. File 2009 taxes free 436 1991-2 C. File 2009 taxes free B. File 2009 taxes free 466 Protocol TIAS Jan. File 2009 taxes free 1, 1994     Protocol TIAS Jan. File 2009 taxes free 1, 2005     Belgium TIAS Jan. File 2009 taxes free 1, 2008     Bulgaria TIAS Jan. File 2009 taxes free 1, 2009     Canada2 TIAS 11087 Jan. File 2009 taxes free 1, 1985 1986-2 C. File 2009 taxes free B. File 2009 taxes free 258 1987-2 C. File 2009 taxes free B. File 2009 taxes free 298 Protocol TIAS Jan. File 2009 taxes free 1, 1996     Protocol TIAS Dec. File 2009 taxes free 16, 1997     Protocol TIAS Jan. File 2009 taxes free 1, 2009     China, People's Republic of TIAS 12065 Jan. File 2009 taxes free 1, 1987 1988-1 C. File 2009 taxes free B. File 2009 taxes free 414 1988-1 C. File 2009 taxes free B. File 2009 taxes free 447 Commonwealth of Independent States3 TIAS 8225 Jan. File 2009 taxes free 1, 1976 1976-2 C. File 2009 taxes free B. File 2009 taxes free 463 1976-2 C. File 2009 taxes free B. File 2009 taxes free 475 Cyprus TIAS 10965 Jan. File 2009 taxes free 1, 1986 1989-2 C. File 2009 taxes free B. File 2009 taxes free 280 1989-2 C. File 2009 taxes free B. File 2009 taxes free 314 Czech Republic TIAS Jan. File 2009 taxes free 1, 1993     Denmark TIAS Jan. File 2009 taxes free 1, 2001     Protocol TIAS Jan. File 2009 taxes free 1, 2008     Egypt TIAS 10149 Jan. File 2009 taxes free 1, 1982 1982-1 C. File 2009 taxes free B. File 2009 taxes free 219 1982-1 C. File 2009 taxes free B. File 2009 taxes free 243 Estonia TIAS Jan. File 2009 taxes free 1, 2000     Finland TIAS 12101 Jan. File 2009 taxes free 1, 1991     Protocol TIAS Jan. File 2009 taxes free 1, 2008     France TIAS Jan. File 2009 taxes free 1, 1996     Protocol TIAS Jan. File 2009 taxes free 1, 2007     Protocol TIAS Jan. File 2009 taxes free 1, 2010     Germany TIAS Jan. File 2009 taxes free 1, 1990     Protocol TIAS Jan. File 2009 taxes free 1, 2008     Greece TIAS 2902 Jan. File 2009 taxes free 1, 1953 1958-2 C. File 2009 taxes free B. File 2009 taxes free 1054 T. File 2009 taxes free D. File 2009 taxes free 6109, 1954-2 C. File 2009 taxes free B. File 2009 taxes free 638 Hungary TIAS 9560 Jan. File 2009 taxes free 1, 1980 1980-1 C. File 2009 taxes free B. File 2009 taxes free 333 1980-1 C. File 2009 taxes free B. File 2009 taxes free 354 Iceland TIAS Jan. File 2009 taxes free 1, 2009     India TIAS Jan. File 2009 taxes free 1, 1991     Indonesia TIAS 11593 Jan. File 2009 taxes free 1, 1990     Ireland TIAS Jan. File 2009 taxes free 1, 1998     Israel TIAS Jan. File 2009 taxes free 1, 1995     Italy TIAS Jan. File 2009 taxes free 1, 2010     Jamaica TIAS 10207 Jan. File 2009 taxes free 1, 1982 1982-1 C. File 2009 taxes free B. File 2009 taxes free 257 1982-1 C. File 2009 taxes free B. File 2009 taxes free 291 Japan TIAS Jan. File 2009 taxes free 1, 2005     Kazakhstan TIAS Jan. File 2009 taxes free 1, 1996     Korea, South TIAS 9506 Jan. File 2009 taxes free 1, 1980 1979-2 C. File 2009 taxes free B. File 2009 taxes free 435 1979-2 C. File 2009 taxes free B. File 2009 taxes free 458 Latvia TIAS Jan. File 2009 taxes free 1, 2000     Lithuania TIAS Jan. File 2009 taxes free 1, 2000     Luxembourg TIAS Jan. File 2009 taxes free 1, 2001     Malta TIAS Jan. File 2009 taxes free 1, 2011     Mexico TIAS Jan. File 2009 taxes free 1, 1994 1994-2 C. File 2009 taxes free B. File 2009 taxes free 424 1994-2 C. File 2009 taxes free B. File 2009 taxes free 489 Protocol TIAS Oct. File 2009 taxes free 26, 1995     Protocol TIAS Jan. File 2009 taxes free 1, 2004     Morocco TIAS 10195 Jan. File 2009 taxes free 1, 1981 1982-2 C. File 2009 taxes free B. File 2009 taxes free 405 1982-2 C. File 2009 taxes free B. File 2009 taxes free 427 Netherlands TIAS Jan. File 2009 taxes free 1, 1994     Protocol TIAS Jan. File 2009 taxes free 1, 2005     New Zealand TIAS 10772 Nov. File 2009 taxes free 2, 1983 1990-2 C. File 2009 taxes free B. File 2009 taxes free 274 1990-2 C. File 2009 taxes free B. File 2009 taxes free 303 Protocol TIAS Jan. File 2009 taxes free 1, 2011     Norway TIAS 7474 Jan. File 2009 taxes free 1, 1971 1973-1 C. File 2009 taxes free B. File 2009 taxes free 669 1973-1 C. File 2009 taxes free B. File 2009 taxes free 693 Protocol TIAS 10205 Jan. File 2009 taxes free 1, 1982 1982-2 C. File 2009 taxes free B. File 2009 taxes free 440 1982-2 C. File 2009 taxes free B. File 2009 taxes free 454 Pakistan TIAS 4232 Jan. File 2009 taxes free 1, 1959 1960-2 C. File 2009 taxes free B. File 2009 taxes free 646 T. File 2009 taxes free D. File 2009 taxes free 6431, 1960-1 C. File 2009 taxes free B. File 2009 taxes free 755 Philippines TIAS 10417 Jan. File 2009 taxes free 1, 1983 1984-2 C. File 2009 taxes free B. File 2009 taxes free 384 1984-2 C. File 2009 taxes free B. File 2009 taxes free 412 Poland TIAS 8486 Jan. File 2009 taxes free 1, 1974 1977-1 C. File 2009 taxes free B. File 2009 taxes free 416 1977-1 C. File 2009 taxes free B. File 2009 taxes free 427 Portugal TIAS Jan. File 2009 taxes free 1, 1996     Romania TIAS 8228 Jan. File 2009 taxes free 1, 1974 1976-2 C. File 2009 taxes free B. File 2009 taxes free 492 1976-2 C. File 2009 taxes free B. File 2009 taxes free 504 Russia TIAS Jan. File 2009 taxes free 1, 1994     Slovak Republic TIAS Jan. File 2009 taxes free 1, 1993     Slovenia TIAS Jan. File 2009 taxes free 1, 2002     South Africa TIAS Jan. File 2009 taxes free 1, 1998     Spain TIAS Jan. File 2009 taxes free 1, 1991     Sri Lanka TIAS Jan. File 2009 taxes free 1, 2004     Sweden TIAS Jan. File 2009 taxes free 1, 1996     Protocol TIAS Jan. File 2009 taxes free 1, 2007     Switzerland TIAS Jan. File 2009 taxes free 1, 1998     Thailand TIAS Jan. File 2009 taxes free 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File 2009 taxes free 1, 1970 1971-2 C. File 2009 taxes free B. File 2009 taxes free 479   Tunisia TIAS Jan. File 2009 taxes free 1, 1990     Turkey TIAS Jan. File 2009 taxes free 1, 1998     Ukraine TIAS Jan. File 2009 taxes free 1, 2001     United Kingdom TIAS Jan. File 2009 taxes free 1, 2004     Venezuela TIAS Jan. File 2009 taxes free 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. File 2009 taxes free 3The U. File 2009 taxes free S. File 2009 taxes free -U. File 2009 taxes free S. File 2009 taxes free S. File 2009 taxes free R. File 2009 taxes free income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. File 2009 taxes free Prev  Up  Next   Home   More Online Publications