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Form 1040nr Ez

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Form 1040nr Ez

Form 1040nr ez 1. Form 1040nr ez   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Form 1040nr ez Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Form 1040nr ez   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. Form 1040nr ez See Publication 501 for more information. Form 1040nr ez Additional Medicare Tax. Form 1040nr ez  Beginning in 2013, a 0. Form 1040nr ez 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Form 1040nr ez For more information, see the Instructions for Form 1040, line 60, and Form 8959. Form 1040nr ez Net Investment Income Tax. Form 1040nr ez  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Form 1040nr ez NIIT is a 3. Form 1040nr ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Form 1040nr ez For more information, see the Instructions for Form 1040, line 60, and Form 8960. Form 1040nr ez Refundable credit for prior year minimum tax. Form 1040nr ez  The refundable portion of the credit for prior year minimum tax is no longer available. Form 1040nr ez Who must file. Form 1040nr ez  Generally, the amount of income you can receive before you must file a return has been increased. Form 1040nr ez See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Form 1040nr ez Reminders File online. Form 1040nr ez  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Form 1040nr ez Create your own personal identification number (PIN) and file a completely paperless tax return. Form 1040nr ez For more information, see Does My Return Have To Be on Paper , later. Form 1040nr ez Change of address. Form 1040nr ez  If you change your address, you should notify the IRS. Form 1040nr ez You can use Form 8822 to notify the IRS of the change. Form 1040nr ez See Change of Address , later, under What Happens After I File. Form 1040nr ez Enter your social security number. Form 1040nr ez  You must enter your social security number (SSN) in the spaces provided on your tax return. Form 1040nr ez If you file a joint return, enter the SSNs in the same order as the names. Form 1040nr ez Direct deposit of refund. Form 1040nr ez  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Form 1040nr ez See Direct Deposit under Refunds, later. Form 1040nr ez If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Form 1040nr ez Pay online or by phone. Form 1040nr ez  If you owe additional tax, you may be able to pay online or by phone. Form 1040nr ez See How To Pay , later. Form 1040nr ez Installment agreement. Form 1040nr ez  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Form 1040nr ez See Installment Agreement , later, under Amount You Owe. Form 1040nr ez You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Form 1040nr ez Automatic 6-month extension. Form 1040nr ez  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Form 1040nr ez S. Form 1040nr ez Individual Income Tax Return. Form 1040nr ez See Automatic Extension , later. Form 1040nr ez Service in combat zone. Form 1040nr ez  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Form 1040nr ez See Individuals Serving in Combat Zone , later, under When Do I Have To File. Form 1040nr ez Adoption taxpayer identification number. Form 1040nr ez  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Form 1040nr ez For more information, see Social Security Number (SSN) , later. Form 1040nr ez Taxpayer identification number for aliens. Form 1040nr ez  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Form 1040nr ez For more information, see Social Security Number (SSN) , later. Form 1040nr ez Frivolous tax submissions. Form 1040nr ez  The IRS has published a list of positions that are identified as frivolous. Form 1040nr ez The penalty for filing a frivolous tax return is $5,000. Form 1040nr ez Also, the $5,000 penalty will apply to other specified frivolous submissions. Form 1040nr ez For more information, see Civil Penalties , later. Form 1040nr ez Introduction This chapter discusses the following topics. Form 1040nr ez Whether you have to file a return. Form 1040nr ez Which form to use. Form 1040nr ez How to file electronically. Form 1040nr ez When, how, and where to file your return. Form 1040nr ez What happens if you pay too little or too much tax. Form 1040nr ez What records you should keep and how long you should keep them. Form 1040nr ez How you can change a return you have already filed. Form 1040nr ez Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Form 1040nr ez Individuals in general. Form 1040nr ez (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Form 1040nr ez S. Form 1040nr ez citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Form 1040nr ez S. Form 1040nr ez possessions. Form 1040nr ez ) Dependents. Form 1040nr ez Certain children under age 19 or full-time students. Form 1040nr ez Self-employed persons. Form 1040nr ez Aliens. Form 1040nr ez The filing requirements for each category are explained in this chapter. Form 1040nr ez The filing requirements apply even if you do not owe tax. Form 1040nr ez Even if you do not have to file a return, it may be to your advantage to do so. Form 1040nr ez See Who Should File, later. Form 1040nr ez File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Form 1040nr ez Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Form 1040nr ez Individuals—In General If you are a U. Form 1040nr ez S. Form 1040nr ez citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Form 1040nr ez To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Form 1040nr ez Even if no table shows that you must file, you may need to file to get money back. Form 1040nr ez (See Who Should File , later. Form 1040nr ez ) Gross income. Form 1040nr ez   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Form 1040nr ez It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Form 1040nr ez Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Form 1040nr ez If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Form 1040nr ez   Common types of income are discussed in Part Two of this publication. Form 1040nr ez Community income. Form 1040nr ez   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Form 1040nr ez This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Form 1040nr ez See Publication 555, Community Property, for more information. Form 1040nr ez Nevada, Washington, and California domestic partners. Form 1040nr ez   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Form 1040nr ez See Publication 555. Form 1040nr ez Self-employed individuals. Form 1040nr ez   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Form 1040nr ez See Self-Employed Persons , later, for more information about your filing requirements. Form 1040nr ez    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Form 1040nr ez Filing status. Form 1040nr ez   Your filing status depends on whether you are single or married and on your family situation. Form 1040nr ez Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Form 1040nr ez See chapter 2 for an explanation of each filing status. Form 1040nr ez Age. Form 1040nr ez   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Form 1040nr ez See Table 1-1. Form 1040nr ez You are considered 65 on the day before your 65th birthday. Form 1040nr ez For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Form 1040nr ez Table 1-1. Form 1040nr ez 2013 Filing Requirements for Most Taxpayers IF your filing status is. Form 1040nr ez . Form 1040nr ez . Form 1040nr ez AND at the end of 2013 you  were. Form 1040nr ez . Form 1040nr ez . Form 1040nr ez * THEN file a return if  your gross income  was at least. Form 1040nr ez . Form 1040nr ez . Form 1040nr ez ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Form 1040nr ez ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Form 1040nr ez Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Form 1040nr ez If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Form 1040nr ez Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Form 1040nr ez Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Form 1040nr ez But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Form 1040nr ez *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Form 1040nr ez Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Form 1040nr ez You are the surviving spouse, executor, administrator, or legal representative. Form 1040nr ez The decedent met the filing requirements at the date of death. Form 1040nr ez For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Form 1040nr ez U. Form 1040nr ez S. Form 1040nr ez Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Form 1040nr ez For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Form 1040nr ez S. Form 1040nr ez Citizens and Resident Aliens Abroad. Form 1040nr ez It is available online and at most U. Form 1040nr ez S. Form 1040nr ez embassies and consulates. Form 1040nr ez See How To Get Tax Help in the back of this publication. Form 1040nr ez Residents of Puerto Rico If you are a U. Form 1040nr ez S. Form 1040nr ez citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Form 1040nr ez S. Form 1040nr ez income tax return for any year in which you meet the income requirements. Form 1040nr ez This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Form 1040nr ez If you are a bona fide resident of Puerto Rico for the entire year, your U. Form 1040nr ez S. Form 1040nr ez gross income does not include income from sources within Puerto Rico. Form 1040nr ez It does, however, include any income you received for your services as an employee of the United States or a U. Form 1040nr ez S. Form 1040nr ez agency. Form 1040nr ez If you receive income from Puerto Rican sources that is not subject to U. Form 1040nr ez S. Form 1040nr ez tax, you must reduce your standard deduction. Form 1040nr ez As a result, the amount of income you must have before you are required to file a U. Form 1040nr ez S. Form 1040nr ez income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Form 1040nr ez For more information, see Publication 570, Tax Guide for Individuals With Income From U. Form 1040nr ez S. Form 1040nr ez Possessions. Form 1040nr ez Individuals With Income From U. Form 1040nr ez S. Form 1040nr ez Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Form 1040nr ez S. Form 1040nr ez Virgin Islands, special rules may apply when determining whether you must file a U. Form 1040nr ez S. Form 1040nr ez federal income tax return. Form 1040nr ez In addition, you may have to file a return with the individual island government. Form 1040nr ez See Publication 570 for more information. Form 1040nr ez Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Form 1040nr ez You also must file if your situation is described in Table 1-3. Form 1040nr ez Responsibility of parent. Form 1040nr ez   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Form 1040nr ez If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Form 1040nr ez If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Form 1040nr ez ” Child's earnings. Form 1040nr ez   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Form 1040nr ez This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Form 1040nr ez But if the child does not pay the tax due on this income, the parent is liable for the tax. Form 1040nr ez Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Form 1040nr ez If this election is made, the child does not have to file a return. Form 1040nr ez See Parent's Election To Report Child's Interest and Dividends in chapter 31. Form 1040nr ez Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Form 1040nr ez Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Form 1040nr ez You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Form 1040nr ez Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Form 1040nr ez 28 or more. Form 1040nr ez (See Table 1-3. Form 1040nr ez ) Use Schedule SE (Form 1040) to figure your self-employment tax. Form 1040nr ez Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Form 1040nr ez For more information about this tax, see Publication 334, Tax Guide for Small Business. Form 1040nr ez Employees of foreign governments or international organizations. Form 1040nr ez   If you are a U. Form 1040nr ez S. Form 1040nr ez citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Form 1040nr ez Ministers. Form 1040nr ez   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Form 1040nr ez This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Form 1040nr ez For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Form 1040nr ez Table 1-2. Form 1040nr ez 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Form 1040nr ez If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Form 1040nr ez (See Table 1-3 for other situations when you must file. Form 1040nr ez ) In this table, earned income includes salaries, wages, tips, and professional fees. Form 1040nr ez It also includes taxable scholarship and fellowship grants. Form 1040nr ez (See Scholarships and fellowships in chapter 12. Form 1040nr ez ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Form 1040nr ez It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Form 1040nr ez Gross income is the total of your earned and unearned income. Form 1040nr ez   Single dependents—Were you either age 65 or older or blind? □ No. Form 1040nr ez You must file a return if any of the following apply. Form 1040nr ez     • Your unearned income was more than $1,000. Form 1040nr ez     • Your earned income was more than $6,100. Form 1040nr ez     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Form 1040nr ez □ Yes. Form 1040nr ez You must file a return if any of the following apply. Form 1040nr ez     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Form 1040nr ez     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Form 1040nr ez     • 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). Form 1040nr ez Married dependents—Were you either age 65 or older or blind? □ No. Form 1040nr ez You must file a return if any of the following apply. Form 1040nr ez     • Your unearned income was more than $1,000. Form 1040nr ez     • Your earned income was more than $6,100. Form 1040nr ez     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Form 1040nr ez     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Form 1040nr ez □ Yes. Form 1040nr ez You must file a return if any of the following apply. Form 1040nr ez     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Form 1040nr ez     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Form 1040nr ez     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Form 1040nr ez     • 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). Form 1040nr ez Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Form 1040nr ez The rules used to determine your alien status are discussed in Publication 519, U. Form 1040nr ez S. Form 1040nr ez Tax Guide for Aliens. Form 1040nr ez Resident alien. Form 1040nr ez   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Form 1040nr ez S. Form 1040nr ez citizens. Form 1040nr ez Use the forms discussed in this publication. Form 1040nr ez Nonresident alien. Form 1040nr ez   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Form 1040nr ez S. Form 1040nr ez citizens and resident aliens. Form 1040nr ez See Publication 519 to find out if U. Form 1040nr ez S. Form 1040nr ez income tax laws apply to you and which forms you should file. Form 1040nr ez Dual-status taxpayer. Form 1040nr ez   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Form 1040nr ez Different rules apply for each part of the year. Form 1040nr ez For information on dual-status taxpayers, see Publication 519. Form 1040nr ez Table 1-3. Form 1040nr ez Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Form 1040nr ez 1. Form 1040nr ez   You owe any special taxes, including any of the following. Form 1040nr ez   a. Form 1040nr ez Alternative minimum tax. Form 1040nr ez   b. Form 1040nr ez Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Form 1040nr ez But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Form 1040nr ez   c. Form 1040nr ez Household employment taxes. Form 1040nr ez But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Form 1040nr ez   d. Form 1040nr ez Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Form 1040nr ez   e. Form 1040nr ez Recapture of first-time homebuyer credit. Form 1040nr ez   f. Form 1040nr ez Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Form 1040nr ez   g. Form 1040nr ez Recapture taxes. Form 1040nr ez 2. Form 1040nr ez   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Form 1040nr ez 3. Form 1040nr ez   You had net earnings from self-employment of at least $400. Form 1040nr ez 4. Form 1040nr ez   You had wages of $108. Form 1040nr ez 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Form 1040nr ez Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Form 1040nr ez You had federal income tax withheld or made estimated tax payments. Form 1040nr ez You qualify for the earned income credit. Form 1040nr ez See chapter 36 for more information. Form 1040nr ez You qualify for the additional child tax credit. Form 1040nr ez See chapter 34 for more information. Form 1040nr ez You qualify for the health coverage tax credit. Form 1040nr ez See chapter 37 for more information. Form 1040nr ez You qualify for the American opportunity credit. Form 1040nr ez See chapter 35 for more information. Form 1040nr ez You qualify for the credit for federal tax on fuels. Form 1040nr ez See chapter 37 for more information. Form 1040nr ez Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Form 1040nr ez (But also see Does My Return Have To Be on Paper , later. Form 1040nr ez ) See the discussion under Form 1040 for when you must use that form. Form 1040nr ez Form 1040EZ Form 1040EZ is the simplest form to use. Form 1040nr ez You can use Form 1040EZ if all of the following apply. Form 1040nr ez    Your filing status is single or married filing jointly. Form 1040nr ez If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Form 1040nr ez You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Form 1040nr ez If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Form 1040nr ez You do not claim any dependents. Form 1040nr ez Your taxable income is less than $100,000. Form 1040nr ez Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Form 1040nr ez You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Form 1040nr ez You do not claim any credits other than the earned income credit. Form 1040nr ez You do not owe any household employment taxes on wages you paid to a household employee. Form 1040nr ez If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Form 1040nr ez You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Form 1040nr ez   You must meet all of these requirements to use Form 1040EZ. Form 1040nr ez If you do not, you must use Form 1040A or Form 1040. Form 1040nr ez Figuring tax. Form 1040nr ez   On Form 1040EZ, you can use only the tax table to figure your income tax. Form 1040nr ez You cannot use Form 1040EZ to report any other tax. Form 1040nr ez Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Form 1040nr ez You can use Form 1040A if all of the following apply. Form 1040nr ez    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Form 1040nr ez If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Form 1040nr ez You must use Form 1040. Form 1040nr ez Your taxable income is less than $100,000. Form 1040nr ez Your adjustments to income are for only the following items. Form 1040nr ez Educator expenses. Form 1040nr ez IRA deduction. Form 1040nr ez Student loan interest deduction. Form 1040nr ez Tuition and fees. Form 1040nr ez You do not itemize your deductions. Form 1040nr ez You claim only the following tax credits. Form 1040nr ez The credit for child and dependent care expenses. Form 1040nr ez (See chapter 32. Form 1040nr ez ) The credit for the elderly or the disabled. Form 1040nr ez (See chapter 33. Form 1040nr ez ) The education credits. Form 1040nr ez (See chapter 35. Form 1040nr ez ) The retirement savings contribution credit. Form 1040nr ez (See chapter 37. Form 1040nr ez ) The child tax credit. Form 1040nr ez (See chapter 34. Form 1040nr ez ) The earned income credit. Form 1040nr ez (See chapter 36. Form 1040nr ez ) The additional child tax credit. Form 1040nr ez (See chapter 34. Form 1040nr ez ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Form 1040nr ez (See Publication 525, Taxable and Nontaxable Income. Form 1040nr ez )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Form 1040nr ez   You must meet all these requirements to use Form 1040A. Form 1040nr ez If you do not, you must use Form 1040. Form 1040nr ez Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Form 1040nr ez You can use Form 1040 to report all types of income, deductions, and credits. Form 1040nr ez You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Form 1040nr ez You must use Form 1040 if any of the following apply. Form 1040nr ez    Your taxable income is $100,000 or more. Form 1040nr ez You itemize your deductions on Schedule A. Form 1040nr ez You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Form 1040nr ez You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Form 1040nr ez Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Form 1040nr ez You received $20 or more in tips in any 1 month and did not report all of them to your employer. Form 1040nr ez (See chapter 6. Form 1040nr ez ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Form 1040nr ez You claim any credits other than the credits listed earlier under Form 1040A. Form 1040nr ez You owe the excise tax on insider stock compensation from an expatriated corporation. Form 1040nr ez Your Form W-2 shows an amount in box 12 with a code Z. Form 1040nr ez You had a qualified health savings account funding distribution from your IRA. Form 1040nr ez You are an employee and your employer did not withhold social security and Medicare tax. Form 1040nr ez You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Form 1040nr ez You are a debtor in a bankruptcy case filed after October 16, 2005. Form 1040nr ez You must repay the first-time homebuyer credit. Form 1040nr ez You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Form 1040nr ez Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Form 1040nr ez If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Form 1040nr ez See your tax return instructions for details. Form 1040nr ez If you do not qualify for Free File, then you should check out IRS. Form 1040nr ez gov for low-cost e-file options or Free File Fillable Forms. Form 1040nr ez IRS e-file Table 1-4 lists the benefits of IRS e-file. Form 1040nr ez IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Form 1040nr ez As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Form 1040nr ez However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Form 1040nr ez Using e-file does not affect your chances of an IRS examination of your return. Form 1040nr ez Free File Fillable Forms. Form 1040nr ez   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Form 1040nr ez These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Form 1040nr ez gov, and Apply only to a federal tax return. Form 1040nr ez Electronic return signatures. Form 1040nr ez   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Form 1040nr ez If you are filing online, you must use a Self-Select PIN. Form 1040nr ez If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Form 1040nr ez Self-Select PIN. Form 1040nr ez   The Self-Select PIN method allows you to create your own PIN. Form 1040nr ez If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Form 1040nr ez   A PIN is any combination of five digits you choose except five zeros. Form 1040nr ez If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Form 1040nr ez   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Form 1040nr ez Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Form 1040nr ez AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Form 1040nr ez If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Form 1040nr ez Visit us at IRS. Form 1040nr ez gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Form 1040nr ez (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Form 1040nr ez The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Form 1040nr ez ) You will also be prompted to enter your date of birth. Form 1040nr ez Table 1-4. Form 1040nr ez Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Form 1040nr ez • Free File is available in English and Spanish. Form 1040nr ez • Free File is available online 24 hours a day, 7 days a week. Form 1040nr ez • Get your refund faster by e-filing using Direct Deposit. Form 1040nr ez • Sign electronically with a secure self-selected PIN and file a completely paperless return. Form 1040nr ez • Receive an acknowledgement that your return was received and accepted. Form 1040nr ez • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Form 1040nr ez You can also file a return early and pay the amount you owe by the due date of your return. Form 1040nr ez • Save time by preparing and e-filing federal and state returns together. Form 1040nr ez • IRS computers quickly and automatically check for errors or other missing information. Form 1040nr ez • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Form 1040nr ez You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Form 1040nr ez If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Form 1040nr ez This can be found at IRS. Form 1040nr ez gov. Form 1040nr ez Click on Request an Electronic Filing PIN. Form 1040nr ez Or you can call 1-866-704-7388. Form 1040nr ez Practitioner PIN. Form 1040nr ez   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Form 1040nr ez The practitioner can provide you with details. Form 1040nr ez Form 8453. Form 1040nr ez   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Form 1040nr ez For details, see Form 8453. Form 1040nr ez For more details, visit www. Form 1040nr ez irs. Form 1040nr ez gov/efile and click on “ Individuals. Form 1040nr ez ” Identity Protection PIN. Form 1040nr ez   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Form 1040nr ez If the IRS has not given you this type of number, leave these spaces blank. Form 1040nr ez For more information, see the Instructions for Form 1040A or Form 1040. Form 1040nr ez Power of attorney. Form 1040nr ez   If an agent is signing your return for you, a power of attorney (POA) must be filed. Form 1040nr ez Attach the POA to Form 8453 and file it using that form's instructions. Form 1040nr ez See Signatures , later, for more information on POAs. Form 1040nr ez State returns. Form 1040nr ez   In most states, you can file an electronic state return simultaneously with your federal return. Form 1040nr ez For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Form 1040nr ez irs. Form 1040nr ez gov/efile. Form 1040nr ez Refunds. Form 1040nr ez   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Form 1040nr ez With e-file, your refund will be issued faster than if you filed on paper. Form 1040nr ez   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Form 1040nr ez See Offset against debts under Refunds, later. Form 1040nr ez Refund inquiries. Form 1040nr ez   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Form 1040nr ez See Refund Information , later. Form 1040nr ez Amount you owe. Form 1040nr ez   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Form 1040nr ez See How To Pay , later, for information on how to pay the amount you owe. Form 1040nr ez Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Form 1040nr ez A computer with Internet access and tax preparation software are all you need. Form 1040nr ez Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Form 1040nr ez IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Form 1040nr ez For information, visit www. Form 1040nr ez irs. Form 1040nr ez gov/efile. Form 1040nr ez Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Form 1040nr ez Others offer it for a fee. Form 1040nr ez Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Form 1040nr ez Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Form 1040nr ez The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Form 1040nr ez Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Form 1040nr ez To find a site near you, call 1-800-906-9887. Form 1040nr ez Or to find the nearest AARP TaxAide site, visit AARP's website at www. Form 1040nr ez aarp. Form 1040nr ez org/taxaide or call 1-888-227-7669. Form 1040nr ez For more information on these programs, go to IRS. Form 1040nr ez gov and enter keyword “VITA” in the search box. Form 1040nr ez Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Form 1040nr ez You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Form 1040nr ez Note. Form 1040nr ez Tax professionals may charge a fee for IRS e-file. Form 1040nr ez Fees can vary depending on the professional and the specific services rendered. Form 1040nr ez When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Form 1040nr ez For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Form 1040nr ez Table 1-5. Form 1040nr ez When To File Your 2013 Return For U. Form 1040nr ez S. Form 1040nr ez citizens and residents who file returns on a calendar year. Form 1040nr ez   For Most Taxpayers For Certain Taxpayers Outside the U. Form 1040nr ez S. Form 1040nr ez No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Form 1040nr ez When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Form 1040nr ez —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Form 1040nr ez Filing paper returns on time. Form 1040nr ez   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Form 1040nr ez If you send your return by registered mail, the date of the registration is the postmark date. Form 1040nr ez The registration is evidence that the return was delivered. Form 1040nr ez If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Form 1040nr ez The postmarked certified mail receipt is evidence that the return was delivered. Form 1040nr ez Private delivery services. Form 1040nr ez   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Form 1040nr ez The private delivery service can tell you how to get written proof of this date. Form 1040nr ez   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Form 1040nr ez gov and enter “private delivery service” in the search box. Form 1040nr ez   The following are designated private delivery services. Form 1040nr ez DHL Express (DHL): Same Day Service. Form 1040nr ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Form 1040nr ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Form 1040nr ez M. Form 1040nr ez , UPS Worldwide Express Plus, and UPS Worldwide Express. Form 1040nr ez Filing electronic returns on time. Form 1040nr ez   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Form 1040nr ez An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Form 1040nr ez   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Form 1040nr ez The date and time in your time zone controls whether your electronically filed return is timely. Form 1040nr ez Filing late. Form 1040nr ez   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Form 1040nr ez For more information, see Penalties , later. Form 1040nr ez Also see Interest under Amount You Owe. Form 1040nr ez   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Form 1040nr ez Nonresident alien. Form 1040nr ez    If you are a nonresident alien and earn wages subject to U. Form 1040nr ez S. Form 1040nr ez income tax withholding, your 2013 U. Form 1040nr ez S. Form 1040nr ez income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Form 1040nr ez   If you do not earn wages subject to U. Form 1040nr ez S. Form 1040nr ez income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Form 1040nr ez See Publication 519 for more filing information. Form 1040nr ez Filing for a decedent. Form 1040nr ez   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Form 1040nr ez See Publication 559. Form 1040nr ez Extensions of Time To File You may be able to get an extension of time to file your return. Form 1040nr ez There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Form 1040nr ez Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Form 1040nr ez Example. Form 1040nr ez If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Form 1040nr ez If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Form 1040nr ez You may also be charged penalties, discussed later. Form 1040nr ez How to get the automatic extension. Form 1040nr ez   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Form 1040nr ez E-file options. Form 1040nr ez   There are two ways you can use e-file to get an extension of time to file. Form 1040nr ez Complete Form 4868, Application for Automatic Extension of Time To File U. Form 1040nr ez S. Form 1040nr ez Individual Income Tax Return, to use as a worksheet. Form 1040nr ez If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Form 1040nr ez If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Form 1040nr ez E-file using your personal computer or a tax professional. Form 1040nr ez    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Form 1040nr ez You will need to provide certain information from your tax return for 2012. Form 1040nr ez If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Form 1040nr ez E-file and pay by credit or debit card or by direct transfer from your bank account. Form 1040nr ez   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Form 1040nr ez You can do this by phone or over the Internet. Form 1040nr ez You do not file Form 4868. Form 1040nr ez See Pay online , under How To Pay, later in this chapter. Form 1040nr ez Filing a paper Form 4868. Form 1040nr ez   You can get an extension of time to file by filing a paper Form 4868. Form 1040nr ez Mail it to the address shown in the form instructions. Form 1040nr ez   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Form 1040nr ez ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Form 1040nr ez When to file. Form 1040nr ez   You must request the automatic extension by the due date for your return. Form 1040nr ez You can file your return any time before the 6-month extension period ends. Form 1040nr ez When you file your return. Form 1040nr ez   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Form 1040nr ez If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Form 1040nr ez Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Form 1040nr ez Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Form 1040nr ez S. Form 1040nr ez citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Form 1040nr ez However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Form 1040nr ez If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Form 1040nr ez See Individuals Serving in Combat Zone , later, for special rules that apply to you. Form 1040nr ez Married taxpayers. Form 1040nr ez   If you file a joint return, only one spouse has to qualify for this automatic extension. Form 1040nr ez If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Form 1040nr ez How to get the extension. Form 1040nr ez   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Form 1040nr ez (See the situations listed under (2), earlier. Form 1040nr ez ) Extensions beyond 2 months. Form 1040nr ez   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Form 1040nr ez File Form 4868 and check the box on line 8. Form 1040nr ez No further extension. Form 1040nr ez   An extension of more than 6 months will generally not be granted. Form 1040nr ez However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Form 1040nr ez For more information, see When To File and Pay in Publication 54. Form 1040nr ez Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Form 1040nr ez This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Form 1040nr ez Combat zone. Form 1040nr ez   For purposes of the automatic extension, the term “combat zone” includes the following areas. Form 1040nr ez The Arabian peninsula area, effective January 17, 1991. Form 1040nr ez The Kosovo area, effective March 24, 1999. Form 1040nr ez Afghanistan area, effective September 19, 2001. Form 1040nr ez   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Form 1040nr ez The publication also has information about other tax benefits available to military personnel serving in a combat zone. Form 1040nr ez Extension period. Form 1040nr ez   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Form 1040nr ez   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Form 1040nr ez For example, you have 3½ months (January 1 – April 15) to file your tax return. Form 1040nr ez Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Form 1040nr ez See Extension of Deadlines in Publication 3 for more information. Form 1040nr ez   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Form 1040nr ez How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Form 1040nr ez It also explains how to complete certain sections of the form. Form 1040nr ez You may find Table 1-6 helpful when you prepare your paper return. Form 1040nr ez Table 1-6. Form 1040nr ez Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Form 1040nr ez 2 — Get the forms, schedules, and publications you need. Form 1040nr ez 3 — Fill in your return. Form 1040nr ez 4 — Check your return to make sure it is correct. Form 1040nr ez 5 — Sign and date your return. Form 1040nr ez 6 — Attach all required forms and schedules. Form 1040nr ez Electronic returns. Form 1040nr ez   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Form 1040nr ez Substitute tax forms. Form 1040nr ez   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Form 1040nr ez Form W-2. Form 1040nr ez   If you were an employee, you should receive Form W-2 from your employer. Form 1040nr ez You will need the information from this form to prepare your return. Form 1040nr ez See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Form 1040nr ez   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Form 1040nr ez If it is mailed, you should allow adequate time to receive it before contacting your employer. Form 1040nr ez If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Form 1040nr ez When you request IRS help, be prepared to provide the following information. Form 1040nr ez Your name, address (including ZIP code), and phone number. Form 1040nr ez Your SSN. Form 1040nr ez Your dates of employment. Form 1040nr ez Your employer's name, address (including ZIP code), and phone number. Form 1040nr ez Form 1099. Form 1040nr ez   If you received certain types of income, you may receive a Form 1099. Form 1040nr ez For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Form 1040nr ez If it is mailed, you should allow adequate time to receive it before contacting the payer. Form 1040nr ez If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Form 1040nr ez When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Form 1040nr ez A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Form 1040nr ez You must account for your income and expenses in a way that clearly shows your taxable income. Form 1040nr ez The way you do this is called an accounting method. Form 1040nr ez This section explains which accounting periods and methods you can use. Form 1040nr ez Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Form 1040nr ez If you do not use a calendar year, your accounting period is a fiscal year. Form 1040nr ez A regular fiscal year is a 12-month period that ends on the last day of any month except December. Form 1040nr ez A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Form 1040nr ez You choose your accounting period (tax year) when you file your first income tax return. Form 1040nr ez It cannot be longer than 12 months. Form 1040nr ez More information. Form 1040nr ez   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Form 1040nr ez Accounting Methods Your accounting method is the way you account for your income and expenses. Form 1040nr ez Most taxpayers use either the cash method or an accrual method. Form 1040nr ez You choose a method when you file your first income tax return. Form 1040nr ez If you want to change your accounting method after that, you generally must get IRS approval. Form 1040nr ez Cash method. Form 1040nr ez   If you use this method, report all items of income in the year in which you actually or constructively receive them. Form 1040nr ez Generally, you deduct all expenses in the year you actually pay them. Form 1040nr ez This is the method most individual taxpayers use. Form 1040nr ez Constructive receipt. Form 1040nr ez   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Form 1040nr ez You do not need to have physical possession of it. Form 1040nr ez For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Form 1040nr ez Garnisheed wages. Form 1040nr ez   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Form 1040nr ez You must include these wages in income for the year you would have received them. Form 1040nr ez Debts paid for you. Form 1040nr ez   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Form 1040nr ez See Canceled Debts in chapter 12 for more information. Form 1040nr ez Payment to third party. Form 1040nr ez   If a third party is paid income from property you own, you have constructively received the income. Form 1040nr ez It is the same as if you had actually received the income and paid it to the third party. Form 1040nr ez Payment to an agent. Form 1040nr ez   Income an agent receives for you is income you constructively received in the year the agent receives it. Form 1040nr ez If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Form 1040nr ez Check received or available. Form 1040nr ez   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Form 1040nr ez A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Form 1040nr ez It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Form 1040nr ez It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Form 1040nr ez No constructive receipt. Form 1040nr ez   There may be facts to show that you did not constructively receive income. Form 1040nr ez Example. Form 1040nr ez Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Form 1040nr ez Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Form 1040nr ez Accrual method. Form 1040nr ez   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Form 1040nr ez You generally deduct your expenses when you incur them, rather than when you pay them. Form 1040nr ez Income paid in advance. Form 1040nr ez   An advance payment of income is generally included in gross income in the year you receive it. Form 1040nr ez Your method of accounting does not matter as long as the income is available to you. Form 1040nr ez An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Form 1040nr ez   A limited deferral until the next tax year may be allowed for certain advance payments. Form 1040nr ez See Publication 538 for specific information. Form 1040nr ez Additional information. Form 1040nr ez   For more information on accounting methods, including how to change your accounting method, see Publication 538. Form 1040nr ez Social Security Number (SSN) You must enter your SSN on your return. Form 1040nr ez If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Form 1040nr ez If you are filing a joint return, include the SSNs in the same order as the names. Form 1040nr ez Use this same order in submitting other forms and documents to the IRS. Form 1040nr ez Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Form 1040nr ez If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Form 1040nr ez If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Form 1040nr ez If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Form 1040nr ez Name change. Form 1040nr ez   If you changed your name because of marriage, divorce, etc. Form 1040nr ez , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Form 1040nr ez This prevents delays in processing your return and issuing refunds. Form 1040nr ez It also safeguards your future social security benefits. Form 1040nr ez Dependent's SSN. Form 1040nr ez   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Form 1040nr ez This requirement applies to all dependents (not just your children) claimed on your tax return. Form 1040nr ez Exception. Form 1040nr ez    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Form 1040nr ez The document must show that the child was born alive. Form 1040nr ez No SSN. Form 1040nr ez   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Form 1040nr ez It usually takes about 2 weeks to get an SSN. Form 1040nr ez If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Form 1040nr ez   If you are a U. Form 1040nr ez S. Form 1040nr ez citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Form 1040nr ez If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Form 1040nr ez   Form SS-5 is available at any SSA office, on the Internet at www. Form 1040nr ez socialsecurity. Form 1040nr ez gov, or by calling 1-800-772-1213. Form 1040nr ez If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Form 1040nr ez   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Form 1040nr ez   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Form 1040nr ez Adoption taxpayer identification number (ATIN). Form 1040nr ez   If you are in the process of adopting a child who is a U. Form 1040nr ez S. Form 1040nr ez citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Form 1040nr ez    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Form 1040nr ez S. Form 1040nr ez Adoptions, with the IRS to get an ATIN if all of the following are true. Form 1040nr ez You have a child living with you who was placed in your home for legal adoption. Form 1040nr ez You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Form 1040nr ez You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Form 1040nr ez You are eligible to claim the child as a dependent on your tax return. Form 1040nr ez After the adoption is final, you must apply for an SSN for the child. Form 1040nr ez You cannot continue using the ATIN. Form 1040nr ez   See Form W-7A for more information. Form 1040nr ez Nonresident alien spouse. Form 1040nr ez   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Form 1040nr ez If your spouse is not eligible for an SSN, see the following discussion on ITINs. Form 1040nr ez Individual taxpayer identification number (ITIN). Form 1040nr ez   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Form 1040nr ez This also applies to an alien spouse or dependent. Form 1040nr ez To apply for an ITIN, file Form W-7 with the IRS. Form 1040nr ez It usually takes about 6 to 10 weeks to get an ITIN. Form 1040nr ez Enter the ITIN on your tax return wherever an SSN is requested. Form 1040nr ez    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Form 1040nr ez See the Form W-7 instructions for how and where to file. Form 1040nr ez You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Form 1040nr ez ITIN for tax use only. Form 1040nr ez   An ITIN is for tax use only. Form 1040nr ez It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Form 1040nr ez S. Form 1040nr ez law. Form 1040nr ez Penalty for not providing social security number. Form 1040nr ez   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Form 1040nr ez See the discussion on Penalties , later, for more information. Form 1040nr ez SSN on correspondence. Form 1040nr ez   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Form 1040nr ez Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Form 1040nr ez Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Form 1040nr ez If you want $3 to go to this fund, check the box. Form 1040nr ez If you are filing a joint return, your spouse can also have $3 go to the fund. Form 1040nr ez If you check a box, your tax or refund will not change. Form 1040nr ez Computations The following information may be useful in making the return easier to complete. Form 1040nr ez Rounding off dollars. Form 1040nr ez   You can round off cents to whole dollars on your return and schedules. Form 1040nr ez If you do round to whole dollars, you must round all amounts. Form 1040nr ez To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Form 1040nr ez For example, $1. Form 1040nr ez 39 becomes $1 and $2. Form 1040nr ez 50 becomes $3. Form 1040nr ez   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Form 1040nr ez Example. Form 1040nr ez You receive two Forms W-2: one showing wages of $5,000. Form 1040nr ez 55 and one showing wages of $18,500. Form 1040nr ez 73. Form 1040nr ez On Form 1040, line 7, you would enter $23,501 ($5,000. Form 1040nr ez 55 + $18,500. Form 1040nr ez 73 = $23,501. Form 1040nr ez 28), not $23,502 ($5,001 + $18,501). Form 1040nr ez Equal amounts. Form 1040nr ez   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Form 1040nr ez Example. Form 1040nr ez Line 1 is $500. Form 1040nr ez Line 3 is $500. Form 1040nr ez Line 5 asks you to enter the smaller of line 1 or 3. Form 1040nr ez Enter $500 on line 5. Form 1040nr ez Negative amounts. Form 1040nr ez   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Form 1040nr ez To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Form 1040nr ez Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Form 1040nr ez You may be able to file a paperless return using IRS e-file. Form 1040nr ez There's nothing to attach or mail, not even your Forms W-2. Form 1040nr ez See Does My Return Have To Be on Paper, earlier. Form 1040nr ez Form W-2. Form 1040nr ez   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Form 1040nr ez You should have a Form W-2 from each employer. Form 1040nr ez If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Form 1040nr ez Attach it to the front page of your paper return, not to any attachments. Form 1040nr ez For more information, see Form W-2 in chapter 4. Form 1040nr ez   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1040nr ez , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Form 1040nr ez Form 1040EZ. Form 1040nr ez   There are no additional schedules to file with Form 1040EZ. Form 1040nr ez Form 1040A. Form 1040nr ez   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Form 1040nr ez Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Form 1040nr ez Do not attach items unless required to do so. Form 1040nr ez Form 1040. Form 1040nr ez   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Form 1040nr ez Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Form 1040nr ez Do not attach items unless required to do so. Form 1040nr ez Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Form 1040nr ez If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Office of Vocational and Adult Education (OVAE)

OVAE administers and coordinates programs that are related to adult education and literacy, career and technical education, and community colleges.

Contact the Agency or Department

Website: Office of Vocational and Adult Education (OVAE)

E-mail:

Address: 400 Maryland Ave., SW
Washington, DC 20202-7100

Phone Number: 202-245-7700

The Form 1040nr Ez

Form 1040nr ez Publication 516 - Main Content Table of Contents U. Form 1040nr ez S. Form 1040nr ez Tax ReturnFiling Information Foreign Bank Accounts U. Form 1040nr ez S. Form 1040nr ez Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form 1040nr ez U. Form 1040nr ez S. Form 1040nr ez Tax Return Filing Information If you are a U. Form 1040nr ez S. Form 1040nr ez citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Form 1040nr ez However, the special rules explained in the following discussions may apply to you. Form 1040nr ez See also Tax Treaty Benefits, later. Form 1040nr ez When To File and Pay Most individual tax returns cover a calendar year, January through December. Form 1040nr ez The regular due date for these tax returns is April 15 of the following year. Form 1040nr ez If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Form 1040nr ez If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Form 1040nr ez You must pay interest on any tax not paid by the regular due date. Form 1040nr ez Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Form 1040nr ez See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Form 1040nr ez If your return is filed late, the postmark or delivery service date does not determine the date of filing. Form 1040nr ez In that case, your return is considered filed when it is received by the IRS. Form 1040nr ez Extensions You may be able to get an extension of time to file your return and pay your tax. Form 1040nr ez Automatic 2-month extension. Form 1040nr ez   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Form 1040nr ez S. Form 1040nr ez citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Form 1040nr ez To get this extension, you must attach a statement to your return explaining how you qualified. Form 1040nr ez You will owe interest on any tax not paid by the regular due date of your return. Form 1040nr ez Married taxpayers. Form 1040nr ez   If you file a joint return, either you or your spouse can qualify for the automatic extension. Form 1040nr ez If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Form 1040nr ez Additional extension. Form 1040nr ez   You can apply for an additional extension of time to file your return by filing Form 4868. Form 1040nr ez You must file Form 4868 by the due date for your income tax return. Form 1040nr ez   Generally, you must file it by April 15. Form 1040nr ez However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Form 1040nr ez Check the box on line 8 of Form 4868. Form 1040nr ez Payment of tax. Form 1040nr ez   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Form 1040nr ez The late-payment penalty applies if, through withholding, etc. Form 1040nr ez , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Form 1040nr ez Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Form 1040nr ez Electronic filing. Form 1040nr ez   You can file for the additional extension by phone, using your home computer, or through a tax professional. Form 1040nr ez See Form 4868 for more information. Form 1040nr ez Limit on additional extensions. Form 1040nr ez   You generally cannot get a total extension of more than 6 months. Form 1040nr ez However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Form 1040nr ez   For more information, see Publication 54. Form 1040nr ez Foreign Bank Accounts You must file Form TD F 90-22. Form 1040nr ez 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Form 1040nr ez This applies if the combined assets in the account(s) were more than $10,000. Form 1040nr ez Do not include accounts in a U. Form 1040nr ez S. Form 1040nr ez military banking facility operated by a U. Form 1040nr ez S. Form 1040nr ez financial institution. Form 1040nr ez File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Form 1040nr ez Do not attach it to Form 1040. Form 1040nr ez If you are required to file Form TD F 90-22. Form 1040nr ez 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Form 1040nr ez You also may be required to file Form 8938 with your U. Form 1040nr ez S. Form 1040nr ez income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Form 1040nr ez For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Form 1040nr ez For more information, see Form 8938 and its instructions. Form 1040nr ez U. Form 1040nr ez S. Form 1040nr ez Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Form 1040nr ez If you are a U. Form 1040nr ez S. Form 1040nr ez citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Form 1040nr ez S. Form 1040nr ez law. Form 1040nr ez This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Form 1040nr ez If you are a nonresident alien, your income from sources outside the United States is not subject to U. Form 1040nr ez S. Form 1040nr ez tax. Form 1040nr ez Foreign Earned Income Exclusion Employees of the U. Form 1040nr ez S. Form 1040nr ez Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Form 1040nr ez S. Form 1040nr ez Government as an employee. Form 1040nr ez But see Other Employment, later. Form 1040nr ez Special Situations In the following two situations, your pay is from the U. Form 1040nr ez S. Form 1040nr ez Government and does not qualify for the foreign earned income exclusion. Form 1040nr ez U. Form 1040nr ez S. Form 1040nr ez agency reimbursed by foreign country. Form 1040nr ez   If you are a U. Form 1040nr ez S. Form 1040nr ez Government employee paid by a U. Form 1040nr ez S. Form 1040nr ez agency to perform services in a foreign country, your pay is from the U. Form 1040nr ez S. Form 1040nr ez Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Form 1040nr ez This is true even if the U. Form 1040nr ez S. Form 1040nr ez agency is reimbursed by the foreign government. Form 1040nr ez Employees of post exchanges, etc. Form 1040nr ez   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Form 1040nr ez S. Form 1040nr ez Government, the earnings you receive are paid by the U. Form 1040nr ez S. Form 1040nr ez Government. Form 1040nr ez This is true whether they are paid from appropriated or nonappropriated funds. Form 1040nr ez These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Form 1040nr ez Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Form 1040nr ez Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Form 1040nr ez In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Form 1040nr ez S. Form 1040nr ez citizens or green card holders. Form 1040nr ez Consequently, if you are a U. Form 1040nr ez S. Form 1040nr ez citizen or green card holder, you will generally not be entitled to reduce your U. Form 1040nr ez S. Form 1040nr ez tax on your government pay. Form 1040nr ez If you are neither a U. Form 1040nr ez S. Form 1040nr ez citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Form 1040nr ez Review the treaty text carefully. Form 1040nr ez U. Form 1040nr ez S. Form 1040nr ez citizens must always file Form 1040. Form 1040nr ez Non-U. Form 1040nr ez S. Form 1040nr ez citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Form 1040nr ez If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Form 1040nr ez Most income tax treaties contain an article providing relief from double taxation. Form 1040nr ez Many treaties contain special foreign tax credit rules for U. Form 1040nr ez S. Form 1040nr ez citizens who are residents of a treaty country. Form 1040nr ez For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Form 1040nr ez Allowances, Differentials, and Special Pay Most payments received by U. Form 1040nr ez S. Form 1040nr ez Government civilian employees for working abroad, including pay differentials, are taxable. Form 1040nr ez However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Form 1040nr ez The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Form 1040nr ez Pay differentials. Form 1040nr ez   Pay differentials you receive as financial incentives for employment abroad are taxable. Form 1040nr ez Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Form 1040nr ez   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Form 1040nr ez The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Form 1040nr ez Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Form 1040nr ez Foreign areas allowances. Form 1040nr ez   Certain foreign areas allowances are tax free. Form 1040nr ez Your employer should not have included these allowances as wages on your Form W-2. Form 1040nr ez   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Form 1040nr ez Title I, chapter 9, of the Foreign Service Act of 1980. Form 1040nr ez Section 4 of the Central Intelligence Agency Act of 1949, as amended. Form 1040nr ez Title II of the Overseas Differentials and Allowances Act. Form 1040nr ez Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Form 1040nr ez These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Form 1040nr ez Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Form 1040nr ez Cost-of-living allowances. Form 1040nr ez   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Form 1040nr ez The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Form 1040nr ez Cost-of-living allowances are not included on your Form W-2. Form 1040nr ez Federal court employees. Form 1040nr ez   If you are a federal court employee, the preceding paragraph also applies to you. Form 1040nr ez The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Form 1040nr ez American Institute in Taiwan. Form 1040nr ez   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Form 1040nr ez S. Form 1040nr ez tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Form 1040nr ez S. Form 1040nr ez Government. Form 1040nr ez Federal reemployment payments after serving with an international organization. Form 1040nr ez   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Form 1040nr ez These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Form 1040nr ez Allowances or reimbursements for travel and transportation expenses. Form 1040nr ez   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Form 1040nr ez Lodging furnished to a principal representative of the United States. Form 1040nr ez   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Form 1040nr ez However, amounts paid by the U. Form 1040nr ez S. Form 1040nr ez government for your usual costs of operating and maintaining your household are taxable. Form 1040nr ez If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Form 1040nr ez Peace Corps. Form 1040nr ez   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Form 1040nr ez Taxable allowances. Form 1040nr ez   The following allowances must be included on your Form W-2 and reported on your return as wages. Form 1040nr ez If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Form 1040nr ez The part of living allowances designated by the Director of the Peace Corps as basic compensation. Form 1040nr ez This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Form 1040nr ez Leave allowances. Form 1040nr ez Readjustment allowances or “termination payments. Form 1040nr ez ” Taxable allowances are considered received by you when credited to your account. Form 1040nr ez Example. Form 1040nr ez Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Form 1040nr ez Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Form 1040nr ez Nontaxable allowances. Form 1040nr ez   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Form 1040nr ez These allowances should not be included on your Form W-2. Form 1040nr ez These allowances are tax free whether paid by the U. Form 1040nr ez S. Form 1040nr ez Government or the foreign country in which you are stationed. Form 1040nr ez Other Income Other employment. Form 1040nr ez   If, in addition to your U. Form 1040nr ez S. Form 1040nr ez government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Form 1040nr ez In addition, if your spouse is a U. Form 1040nr ez S. Form 1040nr ez citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Form 1040nr ez For more information, see Publication 54. Form 1040nr ez The tax treaty rules relating to income from personal services generally apply to income from private employment. Form 1040nr ez As discussed above, the saving clause applies to you if you are a U. Form 1040nr ez S. Form 1040nr ez citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Form 1040nr ez Sale of personal property. Form 1040nr ez   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Form 1040nr ez S. Form 1040nr ez dollars, the excess of the amount received in U. Form 1040nr ez S. Form 1040nr ez dollars over the cost or other basis of the property is a capital gain. Form 1040nr ez Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Form 1040nr ez However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Form 1040nr ez Sale of your home. Form 1040nr ez   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Form 1040nr ez Losses are not deductible. Form 1040nr ez   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Form 1040nr ez Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Form 1040nr ez   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Form 1040nr ez   For detailed information on selling your home, see Publication 523. Form 1040nr ez Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Form 1040nr ez Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Form 1040nr ez These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Form 1040nr ez Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Form 1040nr ez Your tax home is not limited to the Embassy, consulate, or duty station. Form 1040nr ez It includes the entire city or general area in which your principal place of employment is located. Form 1040nr ez Traveling away from home. Form 1040nr ez   You are traveling away from home if you meet both of the following requirements. Form 1040nr ez Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Form 1040nr ez You need to get sleep or rest to meet the demands of your work while away from home. Form 1040nr ez This requirement is not satisfied by merely napping in your car. Form 1040nr ez You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Form 1040nr ez Temporary assignment. Form 1040nr ez   If your assignment or job away from your tax home is temporary, your tax home does not change. Form 1040nr ez You are considered to be away from home for the whole period, and your travel expenses are deductible. Form 1040nr ez 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. Form 1040nr ez   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Form 1040nr ez An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Form 1040nr ez   You must determine whether your assignment is temporary or indefinite when you start work. Form 1040nr ez If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Form 1040nr ez Employment that is initially temporary may become indefinite due to changed circumstances. Form 1040nr ez A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Form 1040nr ez Exception for federal crime investigations or prosecutions. Form 1040nr ez   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Form 1040nr ez This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Form 1040nr ez Limit on meals and entertainment. Form 1040nr ez   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Form 1040nr ez However, the limit does not apply to expenses reimbursed under a U. Form 1040nr ez S. Form 1040nr ez Government expense allowance arrangement. Form 1040nr ez Individuals subject to hours of service limits. Form 1040nr ez   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Form 1040nr ez   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Form 1040nr ez Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Form 1040nr ez Interstate truck operators and bus drivers who are under Department of Transportation regulations. Form 1040nr ez Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Form 1040nr ez Certain merchant mariners who are under Coast Guard regulations. Form 1040nr ez Primary purpose of trip must be for business. Form 1040nr ez   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Form 1040nr ez However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Form 1040nr ez   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Form 1040nr ez This applies even if you engage in business activities while there. Form 1040nr ez However, you can deduct any expenses while at your destination that are directly related to your business. Form 1040nr ez Expenses paid for others. Form 1040nr ez   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Form 1040nr ez Home leave. Form 1040nr ez   The Foreign Service Act requires U. Form 1040nr ez S. Form 1040nr ez citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Form 1040nr ez This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Form 1040nr ez   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Form 1040nr ez You must be able to verify these amounts in order to claim them. Form 1040nr ez Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Form 1040nr ez More information. Form 1040nr ez   See chapter 1 of Publication 463 for more information on travel expenses. Form 1040nr ez Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Form 1040nr ez Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Form 1040nr ez They do not include expenses you have when traveling away from home overnight. Form 1040nr ez Those expenses are deductible as travel expenses and are discussed earlier. Form 1040nr ez Commuting. Form 1040nr ez   You cannot deduct your transportation costs of going between your home and your regular business location. Form 1040nr ez These costs are personal commuting expenses. Form 1040nr ez   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Form 1040nr ez   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Form 1040nr ez More information. Form 1040nr ez   For more information on transportation expenses, see chapter 4 of Publication 463. Form 1040nr ez Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Form 1040nr ez Membership dues. Form 1040nr ez   You can deduct membership dues you pay to professional societies that relate to your business or profession. Form 1040nr ez Subscriptions. Form 1040nr ez   You can deduct subscriptions to professional publications that relate to your business or profession. Form 1040nr ez Educational expenses. Form 1040nr ez   Generally, educational expenses are considered to be personal expenses and are not deductible. Form 1040nr ez However, under some circumstances, educational expenses are deductible as business expenses. Form 1040nr ez   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Form 1040nr ez   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Form 1040nr ez These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Form 1040nr ez   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Form 1040nr ez    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Form 1040nr ez However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Form 1040nr ez These benefits are explained in Publication 970. Form 1040nr ez Foreign service representation expenses. Form 1040nr ez   If you are an employee of the U. Form 1040nr ez S. Form 1040nr ez Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Form 1040nr ez If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Form 1040nr ez You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Form 1040nr ez The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Form 1040nr ez    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Form 1040nr ez These rules are explained in Publication 463. Form 1040nr ez Representation expenses. Form 1040nr ez   These are expenses that further the interest of the United States abroad. Form 1040nr ez They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Form 1040nr ez They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Form 1040nr ez   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Form 1040nr ez These regulations are available on the Internet at www. Form 1040nr ez state. Form 1040nr ez gov/m/a/als. Form 1040nr ez Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Form 1040nr ez ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Form 1040nr ez Impairment-related work expenses. Form 1040nr ez   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Form 1040nr ez Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Form 1040nr ez These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Form 1040nr ez They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Form 1040nr ez Loss on conversion of U. Form 1040nr ez S. Form 1040nr ez dollars into foreign currency. Form 1040nr ez   The conversion of U. Form 1040nr ez S. Form 1040nr ez dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Form 1040nr ez Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Form 1040nr ez For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Form 1040nr ez The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Form 1040nr ez You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Form 1040nr ez For each trip away from home, the dates you left and returned and the number of days spent on business. Form 1040nr ez The destination or area of your travel, described by the name of the city, town, or similar designation. Form 1040nr ez The business reason for your travel or the business benefit gained or expected to be gained from your travel. Form 1040nr ez How to record your expenses. Form 1040nr ez   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Form 1040nr ez They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Form 1040nr ez You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Form 1040nr ez   Each expense should be recorded separately in your records. Form 1040nr ez However, some items can be totaled in reasonable categories. Form 1040nr ez You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Form 1040nr ez You may record tips separately or with the cost of the service. Form 1040nr ez    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Form 1040nr ez It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Form 1040nr ez Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Form 1040nr ez It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Form 1040nr ez    A canceled check by itself does not prove a business cost. Form 1040nr ez You must have other evidence to show that the check was used for a business purpose. Form 1040nr ez Your records must be timely. Form 1040nr ez   Record the elements for the expense in your account book or other record at or near the time of the expense. Form 1040nr ez A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Form 1040nr ez Confidential information. Form 1040nr ez   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Form 1040nr ez However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Form 1040nr ez How To Report Business Expenses As a U. Form 1040nr ez S. Form 1040nr ez Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Form 1040nr ez If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Form 1040nr ez However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Form 1040nr ez If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Form 1040nr ez Form 2106 or Form 2106-EZ. Form 1040nr ez   You must complete Form 2106 or 2106-EZ to deduct your expenses. Form 1040nr ez Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Form 1040nr ez Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Form 1040nr ez Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Form 1040nr ez Form 2106-EZ. Form 1040nr ez   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Form 1040nr ez You can use Form 2106-EZ if you meet both of the following conditions. Form 1040nr ez You are not reimbursed by your employer for any expenses. Form 1040nr ez (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Form 1040nr ez ) If you claim car expenses, you use the standard mileage rate. Form 1040nr ez Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Form 1040nr ez Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Form 1040nr ez However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Form 1040nr ez S. Form 1040nr ez Government employee. Form 1040nr ez To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Form 1040nr ez Closely related to the start of work. Form 1040nr ez   The move must be closely related, both in time and in place, to the start of work at the new location. Form 1040nr ez In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Form 1040nr ez   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Form 1040nr ez A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Form 1040nr ez Distance test. Form 1040nr ez   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Form 1040nr ez If you did not have an old job location, your new job location must be at least 50 miles from your former home. Form 1040nr ez Time test. Form 1040nr ez   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Form 1040nr ez Deductible moving expenses. Form 1040nr ez   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Form 1040nr ez    The cost of your meals is not a deductible moving expense. Form 1040nr ez   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Form 1040nr ez For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Form 1040nr ez Expenses must be reasonable. Form 1040nr ez   You can deduct only those expenses that are reasonable for the circumstances of your move. Form 1040nr ez For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Form 1040nr ez Members of your household. Form 1040nr ez   A member of your household includes anyone who has both your former home and new home as his or her home. Form 1040nr ez It does not include a tenant or employee unless you can claim that person as a dependent. Form 1040nr ez Retirees. Form 1040nr ez   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Form 1040nr ez You do not have to meet the time test described earlier. Form 1040nr ez Survivors. Form 1040nr ez   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Form 1040nr ez The move must begin within 6 months after the decedent's death. Form 1040nr ez It must be from the decedent's former home outside the United States, and that home must also have been your home. Form 1040nr ez You do not have to meet the time test described earlier. Form 1040nr ez How to report moving expenses. Form 1040nr ez   Use Form 3903 to report your moving expenses and figure your allowable deduction. Form 1040nr ez Claim the deduction as an adjustment to income on Form 1040. Form 1040nr ez (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Form 1040nr ez ) Reimbursements. Form 1040nr ez   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Form 1040nr ez You also must include in gross income reimbursements paid to you under a nonaccountable plan. Form 1040nr ez However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Form 1040nr ez Additional information. Form 1040nr ez   For additional information about moving expenses, see Publication 521. Form 1040nr ez Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Form 1040nr ez Contributions. Form 1040nr ez   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Form 1040nr ez You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Form 1040nr ez For more information, see Publication 526, Charitable Contributions. Form 1040nr ez Real estate tax and home mortgage interest. Form 1040nr ez   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Form 1040nr ez You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Form 1040nr ez Example. Form 1040nr ez Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Form 1040nr ez During the year, Adam used the allowance, with other funds, to provide a home for himself. Form 1040nr ez His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Form 1040nr ez Adam did not have any other expenses related to providing a home for himself. Form 1040nr ez Adam must reduce his deductions for home mortgage interest and real estate taxes. Form 1040nr ez He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Form 1040nr ez The result is 3/4. Form 1040nr ez Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Form 1040nr ez He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Form 1040nr ez Exception to the reduction. Form 1040nr ez   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Form 1040nr ez Required statement. Form 1040nr ez   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Form 1040nr ez The statement must contain all of the following information. Form 1040nr ez The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Form 1040nr ez The amount of otherwise deductible expenses attributable to each type of tax-free income. Form 1040nr ez The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Form 1040nr ez An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Form 1040nr ez   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Form 1040nr ez Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Form 1040nr ez S. Form 1040nr ez income tax liability or deduct them as an itemized deduction when figuring your taxable income. Form 1040nr ez Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Form 1040nr ez Foreign tax credit. Form 1040nr ez   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Form 1040nr ez If you choose to figure a credit against your U. Form 1040nr ez S. Form 1040nr ez tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Form 1040nr ez S. Form 1040nr ez income tax return. Form 1040nr ez    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Form 1040nr ez If all your foreign income is exempt from U. Form 1040nr ez S. Form 1040nr ez tax, you will not be able to claim a foreign tax credit. Form 1040nr ez   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Form 1040nr ez Exemption from limit. Form 1040nr ez   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Form 1040nr ez Your only foreign income is passive income, such as interest, dividends, and royalties. Form 1040nr ez The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Form 1040nr ez The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Form 1040nr ez If you make the election, you can claim a foreign tax credit without filing Form 1116. Form 1040nr ez However, you cannot carry back or carry over any unused foreign tax to or from this year. Form 1040nr ez See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Form 1040nr ez Foreign tax deduction. Form 1040nr ez   If you choose to deduct all foreign income taxes on your U. Form 1040nr ez S. Form 1040nr ez income tax return, itemize the deduction on Schedule A (Form 1040). Form 1040nr ez You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Form 1040nr ez Example. Form 1040nr ez Dennis and Christina are married and live and work in Country X. Form 1040nr ez Dennis works for the U. Form 1040nr ez S. Form 1040nr ez Government and Christina is employed by a private company. Form 1040nr ez They pay income tax to Country X on Christina's income only. Form 1040nr ez Dennis and Christina file a joint tax return and exclude all of Christina's income. Form 1040nr ez They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Form 1040nr ez Deduction for other foreign taxes. Form 1040nr ez   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Form 1040nr ez You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Form 1040nr ez   You can deduct real property taxes you pay that are imposed on you by a foreign country. Form 1040nr ez You take this deduction on Schedule A (Form 1040). Form 1040nr ez You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Form 1040nr ez More information. Form 1040nr ez   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Form 1040nr ez Local (Foreign) Tax Return As a U. Form 1040nr ez S. Form 1040nr ez Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Form 1040nr ez Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Form 1040nr ez Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Form 1040nr ez Review the treaty text carefully to determine whether your U. Form 1040nr ez S. Form 1040nr ez Government remuneration is taxable in the host country. Form 1040nr ez You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Form 1040nr ez If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Form 1040nr ez If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Form 1040nr ez Most income tax treaties contain an article providing relief from double taxation. Form 1040nr ez Many treaties contain special foreign tax credit rules for U. Form 1040nr ez S. Form 1040nr ez citizens who are residents of a treaty country. Form 1040nr ez For more information about the foreign tax credit, see Foreign Taxes, earlier. Form 1040nr ez Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Form 1040nr ez For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Form 1040nr ez Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Form 1040nr ez Check with the appropriate U. Form 1040nr ez S. Form 1040nr ez Embassy for more information. Form 1040nr ez Double Withholding If your U. Form 1040nr ez S. Form 1040nr ez government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Form 1040nr ez S. Form 1040nr ez tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Form 1040nr ez S. Form 1040nr ez income tax return on this income. Form 1040nr ez Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Form 1040nr ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Form 1040nr ez By selecting the method that is best for you, you will have quick and easy access to tax help. Form 1040nr ez Free help with your tax return. Form 1040nr ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. Form 1040nr ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Form 1040nr ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 1040nr ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040nr ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Form 1040nr ez To find the nearest VITA or TCE site, visit IRS. Form 1040nr ez gov or call 1-800-906-9887 or 1-800-829-1040. Form 1040nr ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040nr ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040nr ez aarp. Form 1040nr ez org/money/taxaide or call 1-888-227-7669. Form 1040nr ez   For more information on these programs, go to IRS. Form 1040nr ez gov and enter “VITA” in the search box. Form 1040nr ez Internet. Form 1040nr ez You can access the IRS website at IRS. Form 1040nr ez gov 24 hours a day, 7 days a week to: E-file your return. Form 1040nr ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Form 1040nr ez Check the status of your 2012 refund. Form 1040nr ez Go to IRS. Form 1040nr ez gov and click on Where’s My Refund. Form 1040nr ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Form 1040nr ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040nr ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040nr ez Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Form 1040nr ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040nr ez So in a change from previous filing seasons, you won't get an estimated refund date right away. Form 1040nr ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Form 1040nr ez You can obtain a free transcript online at IRS. Form 1040nr ez gov by clicking on Order a Return or Account Transcript under “Tools. Form 1040nr ez ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Form 1040nr ez You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Form 1040nr ez Download forms, including talking tax forms, instructions, and publications. Form 1040nr ez Order IRS products. Form 1040nr ez Research your tax questions. Form 1040nr ez Search publications by topic or keyword. Form 1040nr ez Use the Internal Revenue Code, regulations, or other official guidance. Form 1040nr ez View Internal Revenue Bulletins (IRBs) published in the last few years. Form 1040nr ez Figure your withholding allowances using the IRS Withholding Calculator at www. Form 1040nr ez irs. Form 1040nr ez gov/individuals. Form 1040nr ez Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Form 1040nr ez gov by typing Alternative Minimum Tax Assistant in the search box. Form 1040nr ez Sign up to receive local and national tax news by email. Form 1040nr ez Get information on starting and operating a small business. Form 1040nr ez Phone. Form 1040nr ez Many services are available by phone. Form 1040nr ez   Ordering forms, instructions, and publications. Form 1040nr ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Form 1040nr ez You should receive your order within 10 days. Form 1040nr ez Asking tax questions. Form 1040nr ez Call the IRS with your tax questions at 1-800-829-1040. Form 1040nr ez Solving problems. Form 1040nr ez You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Form 1040nr ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Form 1040nr ez Call your local Taxpayer Assistance Center for an appointment. Form 1040nr ez To find the number, go to www. Form 1040nr ez irs. Form 1040nr ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040nr ez TTY/TDD equipment. Form 1040nr ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Form 1040nr ez The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Form 1040nr ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Form 1040nr ez gsa. Form 1040nr ez gov/fedrelay. Form 1040nr ez TeleTax topics. Form 1040nr ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Form 1040nr ez Checking the status of your 2012 refund. Form 1040nr ez To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Form 1040nr ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Form 1040nr ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040nr ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040nr ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040nr ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Form 1040nr ez Outside the U. Form 1040nr ez S. Form 1040nr ez If you are outside the United States, taxpayer assistance is available at the following U. Form 1040nr ez S Embassies or consulate. Form 1040nr ez Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Form 1040nr ez If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Form 1040nr ez If you are in a U. Form 1040nr ez S. Form 1040nr ez territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Form 1040nr ez S. Form 1040nr ez Virgin Islands) and have a tax question, you can call 1-800-829-1040. Form 1040nr ez Evaluating the quality of our telephone services. Form 1040nr ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Form 1040nr ez One method is for a second IRS representative to listen in on or record random telephone calls. Form 1040nr ez Another is to ask some callers to complete a short survey at the end of the call. Form 1040nr ez Walk-in. Form 1040nr ez Some products and services are available on a walk-in basis. Form 1040nr ez   Products. Form 1040nr ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040nr ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040nr ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Form 1040nr ez Services. Form 1040nr ez You can walk in to your local TAC most business days for personal, face-to-face tax help. Form 1040nr ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 1040nr ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Form 1040nr ez No appointment is necessary—just walk in. Form 1040nr ez Before visiting, check www. Form 1040nr ez irs. Form 1040nr ez gov/localcontacts for hours of operation and services provided. Form 1040nr ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Form 1040nr ez You can leave a message and a representative will call you back within 2 business days. Form 1040nr ez All other issues will be handled without an appointment. Form 1040nr ez To call your local TAC, go to  www. Form 1040nr ez irs. Form 1040nr ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040nr ez Outside the U. Form 1040nr ez S. Form 1040nr ez If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Form 1040nr ez S. Form 1040nr ez Embassies and consulates. Form 1040nr ez Mail. Form 1040nr ez You can send your order for forms, instructions, and publications to the address below. Form 1040nr ez You should receive a response within 10 days after your request is received. Form 1040nr ez  Internal Revenue Service 1201 N. Form 1040nr ez Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Form 1040nr ez S. Form 1040nr ez If you are outside the United States, you can get tax assistance by writing to the address below. Form 1040nr ez  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Form 1040nr ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040nr ez Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Form 1040nr ez TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Form 1040nr ez Remember, the worst thing you can do is nothing at all. Form 1040nr ez   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040nr ez You face (or your business is facing) an immediate threat of adverse action. Form 1040nr ez You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Form 1040nr ez   If you qualify for help, they will do everything they can to get your problem resolved. Form 1040nr ez You will be assigned to one advocate who will be with you at every turn. Form 1040nr ez TAS has offices in every state, the District of Columbia, and Puerto Rico. Form 1040nr ez Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Form 1040nr ez And its services are always free. Form 1040nr ez   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Form 1040nr ez The TAS tax toolkit at www. Form 1040nr ez TaxpayerAdvocate. Form 1040nr ez irs. Form 1040nr ez gov can help you understand these rights. Form 1040nr ez   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Form 1040nr ez irs. Form 1040nr ez gov/advocate. Form 1040nr ez You can also call the toll-free number at 1-877-777-4778. Form 1040nr ez Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Form 1040nr ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Form 1040nr ez gsa. Form 1040nr ez gov/fedrelay. Form 1040nr ez   TAS also handles large-scale or systemic problems that affect many taxpayers. Form 1040nr ez If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Form 1040nr ez irs. Form 1040nr ez gov/advocate. Form 1040nr ez    Outside the U. Form 1040nr ez S. Form 1040nr ez If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Form 1040nr ez You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Form 1040nr ez R. Form 1040nr ez 00968-8000 Low Income Taxpayer Clinics (LITCs). Form 1040nr ez   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Form 1040nr ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Form 1040nr ez These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Form 1040nr ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Form 1040nr ez For more information and to find a clinic near you, see the LITC page on www. Form 1040nr ez irs. Form 1040nr ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040nr ez This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Form 1040nr ez Free tax services. Form 1040nr ez   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Form 1040nr ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Form 1040nr ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Form 1040nr ez The majority of the information and services listed in this publication are available to you free of charge. Form 1040nr ez If there is a fee associated with a resource or service, it is listed in the publication. Form 1040nr ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Form 1040nr ez DVD for tax products. Form 1040nr ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Form 1040nr ez Prior-year forms, instructions, and publications. Form 1040nr ez Tax Map: an electronic research tool and finding aid. Form 1040nr ez Tax law frequently asked questions. Form 1040nr ez Tax Topics from the IRS telephone response system. Form 1040nr ez Internal Revenue Code—Title 26 of the U. Form 1040nr ez S. Form 1040nr ez Code. Form 1040nr ez Links to other Internet-based tax research materials. Form 1040nr ez Fill-in, print, and save features for most tax forms. Form 1040nr ez Internal Revenue Bulletins. Form 1040nr ez Toll-free and email technical support. Form 1040nr ez Two releases during the year. Form 1040nr ez  – The first release will ship the beginning of January 2013. Form 1040nr ez  – The final release will ship the beginning of March 2013. Form 1040nr ez Purchase the DVD from National Technical Information Service (NTIS) at www. Form 1040nr ez irs. Form 1040nr ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Form 1040nr ez Prev  Up  Next   Home   More Online Publications