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For 1040x

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For 1040x

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

In 1961, the federal government and the governments of Delaware, New Jersey, Pennsylvania, and New York, entered into an agreement that created the Delaware River Basin Commission. The Commission has the independent legal authority to oversee and manage the Delaware River Basin.

Contact the Agency or Department

Website: Delaware River Basin Commission

Contact In-Person: Directions

Address: 25 State Police Dr
P.O. Box 7360

West Trenton, NJ 08628-0360

Phone Number: (609) 883-9500

The For 1040x

For 1040x Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. For 1040x Ordering forms and publications. For 1040x Tax questions. For 1040x What's New Alternative minimum tax exemption increased. For 1040x  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). For 1040x Earned income credit. For 1040x  The maximum amount of income you can earn and still get the credit has increased. For 1040x You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. For 1040x For more information, see Earned Income Credit , later. For 1040x Exemption phaseout. For 1040x  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. For 1040x For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. For 1040x For more information, see Phaseout of Exemptions in Publication 501. For 1040x Limit on itemized deductions. For 1040x   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. For 1040x See Overall limitation , later. For 1040x Medical and dental expenses. For 1040x   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. For 1040x 5% of their adjusted gross income (10% for taxpayers under 65). For 1040x Same-sex marriages. For 1040x  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. For 1040x For more information, see Publication 501. For 1040x Reminders Future developments. For 1040x  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. For 1040x irs. For 1040x gov/pub554. For 1040x Tax return preparers. For 1040x  Choose your preparer carefully. For 1040x If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. For 1040x Remember, however, that you are still responsible for the accuracy of every item entered on your return. For 1040x If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. For 1040x Sale of home by surviving spouse. For 1040x  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. For 1040x For more information, see Sale of Home , later. For 1040x Third party designee. For 1040x  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. For 1040x This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. For 1040x It also allows your designee to perform certain actions. For 1040x See your income tax return instructions for details. For 1040x Employment tax withholding. For 1040x  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. For 1040x Photographs of missing children. For 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. For 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. For 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. For 1040x Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. For 1040x The publication will help you determine if you need to file a return and, if so, what items to report on your return. For 1040x Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. For 1040x Table I has a list of questions you may have about filing your federal tax return. For 1040x To the right of each question is the location of the answer in this publication. For 1040x Also, at the back of this publication there is an index to help you search for the topic you need. For 1040x While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. For 1040x The following are some examples. For 1040x Higher gross income threshold for filing. For 1040x You must be age 65 or older at the end of the year to get this benefit. For 1040x You are considered age 65 on the day before your 65th birthday. For 1040x Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. For 1040x Higher standard deduction. For 1040x If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. For 1040x You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. For 1040x Credit for the elderly or the disabled. For 1040x If you qualify, you may benefit from the credit for the elderly or the disabled. For 1040x To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. For 1040x Return preparation assistance. For 1040x   The IRS wants to make it easier for you to file your federal tax return. For 1040x You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. For 1040x Volunteer Income Tax Assistance and Tax Counseling for the Elderly. For 1040x   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. For 1040x For the VITA/TCE site nearest you, contact your local IRS office. For 1040x For more information, see Free help with your tax return under How To Get Tax Help. For 1040x   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. For 1040x When asked, be ready to press in or speak your 5-digit ZIP code. For 1040x Or, you can visit their website on the Internet at www. For 1040x aarp. For 1040x org/money/taxaide. For 1040x Comments and suggestions. For 1040x   We welcome your comments about this publication and your suggestions for future editions. For 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. For 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. For 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. For 1040x   You can send your comments from www. For 1040x irs. For 1040x gov/formspubs/. For 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. For 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. For 1040x Ordering forms and publications. For 1040x   Visit www. For 1040x irs. For 1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. For 1040x Internal Revenue Service 1201 N. For 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. For 1040x   If you have a tax question, check the information available on IRS. For 1040x gov or call 1-800-829-1040. For 1040x We cannot answer tax questions sent to either of the above addresses. For 1040x Table I. For 1040x What You Should Know About Federal Taxes Note. For 1040x The following is a list of questions you may have about filling out your federal income tax return. For 1040x  To the right of each question is the location of the answer in this publication. For 1040x What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. For 1040x Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. For 1040x How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. For 1040x Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. For 1040x What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. For 1040x How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. For 1040x Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. For 1040x What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. For 1040x Must I make estimated tax payments? See chapter 6. For 1040x How do I contact the IRS or get more information? See chapter 7. For 1040x Prev  Up  Next   Home   More Online Publications