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Forma 1040 Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Forma 1040 Tax questions. Forma 1040 Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Forma 1040 irs. Forma 1040 gov/pub54. Forma 1040 What's New Exclusion amount. Forma 1040 The maximum foreign earned income exclusion is adjusted annually for inflation. Forma 1040 For 2013, the maximum exclusion has increased to $97,600. Forma 1040 See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Forma 1040 Housing expenses — base amount. Forma 1040 The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Forma 1040 The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Forma 1040 For 2013, this amount is $42. Forma 1040 78 per day ($15,616 per year). Forma 1040 See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Forma 1040 Housing expenses — maximum amount. Forma 1040 The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Forma 1040 See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Forma 1040 Filing requirements. Forma 1040 Generally, the amount of income you can receive before you must file an income tax return has increased. Forma 1040 These amounts are shown in chapter 1 under Filing Requirements . Forma 1040 Self-employment tax rate. Forma 1040 For 2013, the self-employment tax rate of 13. Forma 1040 3% has increased to 15. Forma 1040 3%. Forma 1040 The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Forma 1040 All net earnings are subject to the Medicare part of the tax. Forma 1040 For more information, see chapter 3. Forma 1040 IRA limitations for 2013. Forma 1040 . Forma 1040 The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Forma 1040 You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Forma 1040 If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Forma 1040 See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Forma 1040 Reminders Figuring tax on income not excluded. Forma 1040 If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Forma 1040 See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Forma 1040 If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Forma 1040 Form 8938. Forma 1040 If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Forma 1040 See Form 8938 in chapter 1. Forma 1040 Change of address. Forma 1040 If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Forma 1040 If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Forma 1040 Photographs of missing children. Forma 1040 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Forma 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Forma 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Forma 1040 Introduction This publication discusses special tax rules for U. Forma 1040 S. Forma 1040 citizens and resident aliens who work abroad or who have income earned in foreign countries. Forma 1040 If you are a U. Forma 1040 S. Forma 1040 citizen or resident alien, your worldwide income generally is subject to U. Forma 1040 S. Forma 1040 income tax, regardless of where you are living. Forma 1040 Also, you are subject to the same income tax filing requirements that apply to U. Forma 1040 S. Forma 1040 citizens or resident aliens living in the United States. Forma 1040 Expatriation tax provisions apply to U. Forma 1040 S. Forma 1040 citizens who have renounced their citizenship and long-term residents who have ended their residency. Forma 1040 These provisions are discussed in chapter 4 of Publication 519, U. Forma 1040 S. Forma 1040 Tax Guide for Aliens. Forma 1040 Resident alien. Forma 1040 A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Forma 1040 Green card test. Forma 1040 You are a U. Forma 1040 S. Forma 1040 resident if you were a lawful permanent resident of the United States at any time during the calendar year. Forma 1040 This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Forma 1040 Substantial presence test. Forma 1040 You are considered a U. Forma 1040 S. Forma 1040 resident if you meet the substantial presence test for the calendar year. Forma 1040 To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Forma 1040 Example. Forma 1040 You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Forma 1040 To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Forma 1040 Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Forma 1040 For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Forma 1040 Filing information. Forma 1040 Chapter 1 contains general filing information, such as: Whether you must file a U. Forma 1040 S. Forma 1040 tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Forma 1040 S. Forma 1040 resident, and Whether you must pay estimated tax. Forma 1040 Withholding tax. Forma 1040 Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Forma 1040 S. Forma 1040 citizens and resident aliens. Forma 1040 Self-employment tax. Forma 1040 Chapter 3 discusses who must pay self-employment tax. Forma 1040 Foreign earned income exclusion and housing exclusion and deduction. Forma 1040 Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Forma 1040 You may qualify to treat up to $97,600 of your income as not taxable by the United States. Forma 1040 You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Forma 1040 These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Forma 1040 To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Forma 1040 These rules are explained in chapter 4. Forma 1040 If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Forma 1040 Exemptions, deductions, and credits. Forma 1040 Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Forma 1040 These are generally the same as if you were living in the United States. Forma 1040 However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Forma 1040 Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Forma 1040 Tax treaty benefits. Forma 1040 Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Forma 1040 It also explains how to get copies of tax treaties. Forma 1040 How to get tax help. Forma 1040 Chapter 7 is an explanation of how to get information and assistance from the IRS. Forma 1040 Questions and answers. Forma 1040 Frequently asked questions and answers to those questions are presented in the back of the publication. Forma 1040 Comments and suggestions. Forma 1040 We welcome your comments about this publication and your suggestions for future editions. Forma 1040 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Forma 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Forma 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Forma 1040 You can send us comments from www. Forma 1040 irs. Forma 1040 gov/formspubs/. Forma 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications. Forma 1040 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Forma 1040 Ordering forms and publications. Forma 1040 Visit www. Forma 1040 irs. Forma 1040 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Forma 1040 Internal Revenue Service 1201 N. Forma 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Forma 1040 If you have a tax question, check the information available on IRS. Forma 1040 gov or call 1-800-TAX–FORM (1-800-829-1040). Forma 1040 We cannot answer tax questions sent to either of the above addresses. Forma 1040 Prev Up Next Home More Online Publications
Free Tax Return Preparation for Qualifying Taxpayers
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $52,000 or less, persons with disabilities, the elderly and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.
In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.
Find a VITA or TCE Site Near You
|VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.
At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using Web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list “Self-Prep” in the site listing.
Please note that when using the locator tool, you will exit IRS.gov and open Google Maps if you need directions to a specific location.
Find an AARP TCE Tax-Aide Site Near You
|A majority of the TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.
Before going to a VITA or TCE site, check out the What to Bring page to ensure you have all the required documents and information our volunteers will need to help you.
Page Last Reviewed or Updated: 25-Mar-2014
The Forma 1040
Forma 1040 Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Forma 1040 However, you can still choose to use the previous carryback period. Forma 1040 You also can choose not to carry back an NOL and only carry it forward. Forma 1040 Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Forma 1040 The instructions for this form will be revised to reflect the new law. Forma 1040 Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Forma 1040 A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Forma 1040 Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Forma 1040 Other 2001 Changes Other changes are discussed in the following chapters. Forma 1040 Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Forma 1040 You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Forma 1040 This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Forma 1040 Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Forma 1040 Eligible educator. Forma 1040 You are an eligible educator if, for the tax year, you meet the following requirements. Forma 1040 You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Forma 1040 You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Forma 1040 Qualified expenses. Forma 1040 These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Forma 1040 For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Forma 1040 To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Forma 1040 The interest on qualified U. Forma 1040 S. Forma 1040 savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Forma 1040 Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Forma 1040 This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Forma 1040 Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Forma 1040 Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Forma 1040 Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Forma 1040 Before 2003, the amounts were $200 and $400. Forma 1040 The same rule applies for the exclusion of employer-provided dependent care benefits. Forma 1040 For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Forma 1040 Prev Up Next Home More Online Publications