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Free Federal Tax Filing

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Free Federal Tax Filing

Free federal tax filing Publication 939 - Introductory Material Table of Contents What's New Future developments. Free federal tax filing IntroductionSimplified Method. Free federal tax filing Ordering forms and publications. Free federal tax filing Tax questions. Free federal tax filing Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Free federal tax filing For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Free federal tax filing Future developments. Free federal tax filing For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Free federal tax filing IRS. Free federal tax filing gov/pub939. Free federal tax filing Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Free federal tax filing Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Free federal tax filing What is the General Rule. Free federal tax filing   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Free federal tax filing The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Free federal tax filing Who must use the General Rule. Free federal tax filing   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Free federal tax filing If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Free federal tax filing This choice is irrevocable and applied to all later annuity payments. Free federal tax filing The following are qualified plans. Free federal tax filing A qualified employee plan. Free federal tax filing A qualified employee annuity. Free federal tax filing A tax-sheltered annuity (TSA) plan or contract. Free federal tax filing Simplified Method. Free federal tax filing   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Free federal tax filing This method is described in Publication 575, Pension and Annuity Income. Free federal tax filing   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Free federal tax filing Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Free federal tax filing For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Free federal tax filing Topics not covered in this publication. Free federal tax filing   Certain topics related to pensions and annuities are not covered in this publication. Free federal tax filing They include: Simplified Method. Free federal tax filing This method is covered in Publication 575. Free federal tax filing That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Free federal tax filing Individual retirement arrangements (IRAs). Free federal tax filing Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Free federal tax filing Life insurance payments. Free federal tax filing If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Free federal tax filing Help from IRS. Free federal tax filing   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Free federal tax filing For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Free federal tax filing Comments and suggestions. Free federal tax filing   We welcome your comments about this publication and your suggestions for future editions. Free federal tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free federal tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal tax filing   You can send your comments from www. Free federal tax filing irs. Free federal tax filing gov/formspubs/. Free federal tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free federal tax filing   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. Free federal tax filing Ordering forms and publications. Free federal tax filing   Visit www. Free federal tax filing irs. Free federal tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free federal tax filing Internal Revenue Service 1201 N. Free federal tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free federal tax filing   If you have a tax question, check the information available on IRS. Free federal tax filing gov or call 1-800-829-1040. Free federal tax filing We cannot answer tax questions sent to either of the above addresses. Free federal tax filing Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Free federal tax filing S. Free federal tax filing Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free federal tax filing See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free federal tax filing Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54G Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the SSA to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA, or
    • your social security number (SSN) and/or name are different than on your social security card.

 


Tips for next year

ake sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.

 

Page Last Reviewed or Updated: 23-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Federal Tax Filing

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