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Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers. Questions and answers 9 through 27 concern registered domestic partners who reside in community property states and who are subject to their state’s community property laws. These questions and answers have been updated since the Supreme Court issued its decision in United States v. Windsor. As a result of the Court’s decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. See Revenue Ruling 2013-17 in 2013‑38 IRB 201.

Q1. Can registered domestic partners file federal tax returns using a married filing jointly or married filing separately status?

A1. No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

Q2. Can a taxpayer use the head-of-household filing status if the taxpayer’s only dependent is his or her registered domestic partner?

A2. No. A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the registered domestic partner is the taxpayer’s dependent.

Q3. If registered domestic partners have a child, which parent may claim the child as a dependent?

A3. If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.

Q4. Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction? 

A4. Yes. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction. Although the law prohibits a taxpayer from itemizing deductions if the taxpayer’s spouse claims the standard deduction (section 63(c)(6)(A)), this provision does not apply to registered domestic partners, because registered domestic partners are not spouses for federal tax purposes.

Q5. If registered domestic partners adopt a child together, can one or both of the registered domestic partners qualify for the adoption credit?

A5. Yes. Each registered domestic partner may qualify to claim the adoption credit for the amount of the qualified adoption expenses paid for the adoption. The partners may not both claim a credit for the same qualified adoption expenses, and the sum of the credit taken by each registered domestic partner may not exceed the total amount paid. The adoption credit is limited to $12,970 per child in 2013. Thus, if both registered domestic partners paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $12,970, the maximum credit available for the adoption is $12,970. The registered domestic partners may allocate this maximum between them in any way they agree, and the amount of credit claimed by one registered domestic partner can exceed the adoption expenses paid by that person, as long as the total credit claimed by both registered domestic partners does not exceed the total amount paid by them. The same rules generally apply in the case of a special needs adoption. 

Q6. If a taxpayer adopts the child of his or her registered domestic partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child?

A6. Yes. The adopting parent may be eligible to claim an adoption credit. A taxpayer may not claim an adoption credit for the expenses of adopting the child of the taxpayer’s spouse (section 23) .  However, this limitation does not apply to adoptions by registered domestic partners because registered domestic partners are not spouses for federal tax purposes.

Q7. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) that apply to married taxpayers apply to registered domestic partners?

A7. No. Like other provisions of the federal tax law that apply only to married taxpayers, section 66 and section 469(i)(5) do not apply to registered domestic partners because registered domestic partners are not married for federal tax purposes.

Q8. Is a registered domestic partner the stepparent of his or her partner’s child?

A8. If a registered domestic partner is the stepparent of his or her partner’s child under state law, the registered domestic partner is the stepparent of the child for federal income tax purposes.


Publication 555, Community Property, provides general information for taxpayers, including registered domestic partners, who reside in community property states. The following questions and answers provide additional information to registered domestic partners (including same-sex and opposite-sex registered domestic partners) who reside in community property states and are subject to community property laws.

Q9. How do registered domestic partners determine their gross income?

A9. Registered domestic partners must each report half the combined community income earned by the partners.  In addition to half of the community income, a partner who has income that is not community income must report that separate income. 

Q10.  Can a registered domestic partner qualify to file his or her tax return using head-of-household filing status?

A10. Generally, to qualify as a head-of-household, a taxpayer must provide more than half the cost of maintaining his or her household during the taxable year, and that household must be the principal place of abode of the taxpayer’s dependent for more than half of the taxable year (section 2(b)). If registered domestic partners pay all of the costs of maintaining the household from community funds, each partner is considered to have incurred half the cost and neither can qualify as head of household. Even if one of the partners pays more than half by contributing separate funds, that partner cannot file as head of household if the only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the partner is the taxpayer’s dependent.    

Q11. Can a registered domestic partner be a dependent of his or her partner for purposes of the dependency deduction under section 151?

A11. A registered domestic partner can be a dependent of his or her partner if the requirements of sections 151 and 152 are met. However, it is unlikely that registered domestic partners will satisfy the gross income requirement of section 152(d)(1)(B) and the support requirement of section 152(d)(1)(C). To satisfy the gross income requirement, the gross income of the individual claimed as a dependent must be less than the exemption amount ($3,900 for 2013). Because registered domestic partners each report half the combined community income earned by both partners, it is unlikely that a registered domestic partner will have gross income that is less than the exemption amount.   

To satisfy the support requirement, more than half of an individual’s support for the year must be provided by the person seeking the dependency deduction. If a registered domestic partner’s (Partner A’s) support comes entirely from community funds, that partner is considered to have provided half of his or her own support and cannot be claimed as a dependent by another. However, if the other registered domestic partner (Partner B) pays more than half of the support of Partner A by contributing separate funds, Partner A may be a dependent of Partner B for purposes of section 151, provided the other requirements of sections 151 and 152 are satisfied. 

Q12. Can a registered domestic partner be a dependent of his or her partner for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care?

A12. A registered domestic partner (Partner A) may be a dependent of his or her partner (Partner B) for purposes of the exclusion in section 105(b) only if the support requirement (discussed in Question 11, above) is satisfied. Unlike the requirements for section 152(d) (dependency deduction for a qualifying relative), section 105(b) does not require that Partner A's gross income be less than the exemption amount in order for Partner A to qualify as a dependent.                   

Q13. How should registered domestic partners report wages, other income items, and deductions on their federal income tax returns?

A13. Registered domestic partners should report wages, other income items, and deductions according to the instructions to Form 1040, U.S. Individual Income Tax Return, and related schedules, and Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States. Form 8958 is used to determine the allocation of tax amounts between registered domestic partners. Each partner must complete and attach Form 8958 to his or her Form 1040.

Q14. Should registered domestic partners report social security benefits as community income for federal tax purposes? 

A14. Generally, state law determines whether an item of income constitutes community income. Accordingly, if Social Security benefits are community income under state law, then they are also community income for federal income tax purposes. If Social Security benefits are not community income under state law, then they are not community income for federal income tax purposes. 

Q15. How should registered domestic partners report community income from a business on Schedule C, Profit or Loss From Business?

A15. Half of the income, deductions, and net earnings of a business operated by a registered domestic partner must be reported by each registered domestic partner on a Schedule C (or Schedule C-EZ). In addition, each registered domestic partner owes self-employment tax on half of the net earnings of the business. The self-employment tax rule under section 1402(a)(5) that overrides community income treatment and attributes the income, deductions, and net earnings to the spouse who carries on the trade or business does not apply to registered domestic partners.

Q16.  Are registered domestic partners each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners?

A16. Yes. Because each registered domestic partner is taxed on half the combined community income earned by the partners, each is entitled to a credit for half of the income tax withheld on the combined wages.

Q17.  Are registered domestic partners each entitled to take credit for half of the total estimated tax payments paid by the partners?

A17. No. Unlike withholding credits, which are allowed to the person who is taxed on the income from which the tax is withheld, a registered domestic partner can take credit only for the estimated tax payments that he or she made.       

Q18. Are community property laws taken into account in determining earned income for purposes of the dependent care credit, the refundable portion of the child tax credit, the earned income credit, and the making work pay credit?   

A18. No. The federal tax laws governing these credits specifically provide that earned income is computed without regard to community property laws in determining the earned income amounts described in section 21(d) (dependent care credit), section 24(d) (the refundable portion of the child tax credit), section 32(a) (earned income credit), and section 36A(d) (making work pay credit).

Q19. Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit?

A19. Yes. Community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts in section 21(a) (dependent care credit), section 24(b) (child tax credit), section 32(a) (earned income credit), and section 36A(b) (making work pay credit).

Q20. Are amounts a registered domestic partner receives for education expenses that cannot be excluded from the partner’s gross income (includible education benefits) considered to be community income? 

A20. Generally, state law determines whether an item of income constitutes community income. Accordingly, whether includible education benefits are community income for federal income tax purposes depends on whether they are community income under state law. If the includible education benefits are community income under state law, then they are community income for federal income tax purposes. If not community income under state law, they are not community income for federal income tax purposes. 

Q21. If only one registered domestic partner is a teacher and pays qualified out-of-pocket educator expenses from community funds, do the registered domestic partners split the educator expense deduction?

A21. No. Section 62(a)(2)(D) allows only eligible educators to take a deduction for qualified out-of-pocket educator expenses. If only one registered domestic partner is an eligible educator (the eligible partner), then only the eligible partner may claim a section 62(a)(2)(D) deduction. If the eligible partner uses community funds to pay educator expenses, the eligible partner may determine the deduction as if he or she made the entire expenditure. In that case, the eligible partner has received a gift from his or her partner equal to one-half of the expenditure.  

Q22. If a registered domestic partner incurs indebtedness for his or her qualified education expenses or the expenses of a dependent and pays interest on the indebtedness out of community funds, do the registered domestic partners split the interest deduction?

A22. No. To be a qualified education loan, the indebtedness must be incurred by a taxpayer to pay the qualified education expenses of the taxpayer, the taxpayer’s spouse, or a dependent of the taxpayer (section 221(d)(1)). Thus, only the partner who incurs debt to pay his or her own education expenses or the expenses of a dependent may deduct interest on a qualified education loan (the student partner). If the student partner uses community funds to pay the interest on the qualified education loan, the student partner may determine the deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. 

Q23.  If registered domestic partners pay the qualified educational expenses of one of the partners or a dependent of one of the partners with community funds, do the registered domestic partners split the section 25A credits (education credits)?

A23. No. Only the partner who pays his or her own education expenses or the expenses of his or her dependent is eligible for an education credit (the student partner). If the student partner uses community funds to pay the education expenses, the student partner may determine the credit as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. Similarly, if the student partner is allowed a deduction under section 222 (deduction for qualified tuition and related expenses), and uses community funds to pay the education expenses, the student partner may determine the qualified tuition expense deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure.     

Q24. Are community property laws taken into account in determining compensation for purposes of the IRA deduction?

A24. No. The federal tax laws governing the IRA deduction (section 219(f)(2)) specifically provide that the maximum IRA deduction (under section 219(b)) is computed separately for each individual, and that these IRA deduction rules are applied without regard to any community property laws. Thus, each individual determines whether he or she is eligible for an IRA deduction by computing his or her individual compensation (determined without application of community property laws). 

Q25. If a registered domestic partner is self-employed and pays health insurance premiums for both partners out of community property funds, are both partners allowed a deduction under section 162(l) (deduction for self-employed health insurance)?

A25. If one of the registered domestic partners is a self-employed individual treated as an employee within the meaning of section 401(c)(1)(the employee partner) and the other partner is not (the non-employee partner), the employee partner may be allowed a deduction under section 162(l) for the cost of the employee partner’s health insurance paid out of community funds. If the non-employee partner is also covered by the health insurance, the portion of the cost attributable to the non-employee partner’s coverage is not deductible by either the employee partner or the non-employee partner under section 162(l).  

Q26. If a registered domestic partner has a dependent and incurs employment-related expenses that are paid out of community funds, how does the registered domestic partner calculate the dependent care credit?  How about the child tax credit?

A26. If a registered domestic partner has a qualifying individual as defined in section 21(b)(1) and incurs employment-related expenses as defined in section 21(b)(2) for the care of the qualifying individual that are paid with community funds, the partner (employee partner) may determine the dependent care credit as if he or she made the entire expenditure. In that case, the employee partner has received a gift from his or her partner equal to one-half of the expenditure. In computing the dependent care credit, the following rules apply:

  • The employee partner must reduce the employment-related expenses by any amounts he or she excludes from income under section 129 (exclusion for employees for dependent care assistance furnished pursuant to a program described in section 129(d));
  • The earned income limitation described in section 21(d) is determined without regard to community property laws; and
  • The adjusted gross income of the employee partner is determined by taking into account community property laws.

A child tax credit is allowed for each qualifying child of a taxpayer for whom the taxpayer is allowed a personal exemption deduction. Thus, if a registered domestic partner has one or more dependents who is a qualifying child, the registered domestic partner may be allowed a child tax credit for each qualifying child. In determining the amount of the allowable credit, the modified adjusted gross income of the registered domestic partner with the qualifying child is determined by taking into account community property laws. Community property laws are ignored, however, in determining the refundable portion of the child tax credit.

Q27. Does Rev. Proc. 2002-69, 2002-2 C.B. 831, apply to registered domestic partners?

A27. No. Rev. Proc. 2002-69 allows spouses to classify certain entities solely owned by the spouses as community property, as either a disregarded entity or a partnership for federal tax purposes. Rev. Proc. 2002-69 applies only to spouses. Because registered domestic partners are not spouses for federal tax purposes, Rev. Proc. 2002-69 does not apply to registered domestic partners.

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Free federal tax forms S. Free federal tax forms 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 forms Note. Free federal tax forms   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 forms In that case, your spouse will not be entitled to the credit. Free federal tax forms See Publication 596 for more information. Free federal tax forms Estates and trusts. Free federal tax forms   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 forms S. Free federal tax forms trade or business. Free federal tax forms Special rules for aliens from certain U. Free federal tax forms S. Free federal tax forms possessions. Free federal tax forms   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 forms 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 forms For resident aliens, this includes income from sources both within and outside the United States. Free federal tax forms 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 forms S. Free federal tax forms sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Free federal tax forms Deductions Resident and nonresident aliens can claim similar deductions on their U. Free federal tax forms S. Free federal tax forms tax returns. Free federal tax forms However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Free federal tax forms S. Free federal tax forms trade or business. Free federal tax forms Resident Aliens You can claim the same deductions allowed to U. Free federal tax forms S. Free federal tax forms citizens if you are a resident alien for the entire tax year. Free federal tax forms 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 forms You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Free federal tax forms Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Free federal tax forms You generally cannot claim deductions related to income that is not connected with your U. Free federal tax forms S. Free federal tax forms business activities. Free federal tax forms 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 forms Ordinary and necessary business expenses. Free federal tax forms   You can deduct all ordinary and necessary expenses in the operation of your U. Free federal tax forms S. Free federal tax forms trade or business to the extent they relate to income effectively connected with that trade or business. Free federal tax forms The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Free federal tax forms For information about other business expenses, see Publication 535. Free federal tax forms Losses. Free federal tax forms   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 forms to the extent that they relate to income that is effectively connected with a trade or business in the United States. Free federal tax forms Educator expenses. Free federal tax forms   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 forms For more information, see your tax form instructions. Free federal tax forms Individual retirement arrangement (IRA). Free federal tax forms   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Free federal tax forms But you must have taxable compensation effectively connected with a U. Free federal tax forms S. Free federal tax forms trade or business to do so. Free federal tax forms 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 forms If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Free federal tax forms ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Free federal tax forms But you can still make contributions to a traditional IRA even if you cannot deduct them. Free federal tax forms If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Free federal tax forms   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Free federal tax forms Moving expenses. Free federal tax forms   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 forms 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 forms 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 forms If you had no former job location, the new job location must be at least 50 miles from your former home. Free federal tax forms   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Free federal tax forms   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Free federal tax forms   For more information on the moving expense deduction, see Publication 521. Free federal tax forms Reimbursements. Free federal tax forms   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 forms 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 forms For more information, see Publication 521. Free federal tax forms Moving expense or travel expense. Free federal tax forms   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 forms 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 forms Self-employed SEP, SIMPLE, and qualified retirement plans. Free federal tax forms   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 forms To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Free federal tax forms S. Free federal tax forms trade or business. Free federal tax forms   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Free federal tax forms Penalty on early withdrawal of savings. Free federal tax forms   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 forms Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Free federal tax forms However, if the interest income is effectively connected with your U. Free federal tax forms S. Free federal tax forms 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 forms Student loan interest expense. Free federal tax forms   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 forms Generally, you can claim the deduction if all the following requirements are met. Free federal tax forms Your filing status is any filing status except married filing separately. Free federal tax forms Your modified adjusted gross income is less than $75,000. Free federal tax forms No one else is claiming an exemption for you on his or her 2013 tax return. Free federal tax forms 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 forms 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 forms The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Free federal tax forms The person for whom the expenses were paid or incurred was an eligible student. Free federal tax forms Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Free federal tax forms For more information, see Publication 970, Tax Benefits for Education. Free federal tax forms Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free federal tax forms S. Free federal tax forms citizens. Free federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free federal tax forms S. Free federal tax forms tax return. Free federal tax forms Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Free federal tax forms S. Free federal tax forms citizens. Free federal tax forms You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Free federal tax forms S. Free federal tax forms tax purposes and was not the dependent of another taxpayer. Free federal tax forms 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 forms You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Free federal tax forms S. Free federal tax forms citizens. Free federal tax forms 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 forms Get Publication 501 for more information. Free federal tax forms Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free federal tax forms See Identification Number, earlier. Free federal tax forms 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 forms 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 forms Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free federal tax forms See Identification Number, earlier. Free federal tax forms Residents of Mexico or Canada or U. Free federal tax forms S. Free federal tax forms nationals. Free federal tax forms   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 forms S. Free federal tax forms tax purposes and cannot be claimed as the dependent on another U. Free federal tax forms S. Free federal tax forms taxpayer's return. Free federal tax forms In addition, you can claim exemptions for your dependents who meet certain tests. Free federal tax forms Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Free federal tax forms S. Free federal tax forms citizens to determine who is a dependent and for which dependents exemptions can be claimed. Free federal tax forms See Publication 501 for these rules. Free federal tax forms For purposes of these rules, dependents who are U. Free federal tax forms S. Free federal tax forms nationals meet the citizenship test discussed in Publication 501. Free federal tax forms Residents of South Korea. Free federal tax forms   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Free federal tax forms 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 forms S. Free federal tax forms source gross income effectively connected with a U. Free federal tax forms S. Free federal tax forms trade or business for the tax year to the alien's entire income from all sources during the tax year. Free federal tax forms Example. Free federal tax forms Mr. Free federal tax forms 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 forms During the tax year he receives U. Free federal tax forms S. Free federal tax forms compensation of $18,000. Free federal tax forms He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Free federal tax forms S. Free federal tax forms trade or business. Free federal tax forms Thus, his total income for the year is $24,000. Free federal tax forms Mr. Free federal tax forms Park meets all requirements for claiming exemptions for his spouse and two children. Free federal tax forms 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 forms   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 forms   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 forms S. Free federal tax forms taxpayer's return. Free federal tax forms   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 forms S. Free federal tax forms citizens. Free federal tax forms See Publication 501 for these rules. Free federal tax forms   List your spouse and dependents on line 7c of Form 1040NR. Free federal tax forms Enter the total on the appropriate line to the right of line 7c. Free federal tax forms Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free federal tax forms S. Free federal tax forms trade or business. Free federal tax forms Resident Aliens You can claim the same itemized deductions as U. Free federal tax forms S. Free federal tax forms citizens, using Schedule A of Form 1040. Free federal tax forms 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 forms If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Free federal tax forms For further information, see Form 1040 and instructions. Free federal tax forms Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Free federal tax forms S. Free federal tax forms trade or business. Free federal tax forms These deductions include state and local income taxes, charitable contributions to U. Free federal tax forms S. Free federal tax forms organizations, casualty and theft losses, and miscellaneous deductions. Free federal tax forms Use Schedule A of Form 1040NR to claim itemized deductions. Free federal tax forms If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Free federal tax forms If you are claiming any other itemized deduction, you must file Form 1040NR. Free federal tax forms Standard deduction. Free federal tax forms   Nonresident aliens cannot claim the standard deduction. Free federal tax forms However, see Students and business apprentices from India , next. Free federal tax forms Students and business apprentices from India. Free federal tax forms   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 forms You can claim the standard deduction provided you do not claim itemized deductions. Free federal tax forms   Use Worksheet 5-1 to figure your standard deduction. Free federal tax forms If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Free federal tax forms State and local income taxes. Free federal tax forms   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 forms 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 forms 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 forms See Recoveries in Publication 525 for details on how to figure the amount to include in income. Free federal tax forms Charitable contributions. Free federal tax forms   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Free federal tax forms 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 forms Certain organizations that promote national or international amateur sports competition are also qualified organizations. Free federal tax forms Foreign organizations. Free federal tax forms   Contributions made directly to a foreign organization are not deductible. Free federal tax forms However, you can deduct contributions to a U. Free federal tax forms S. Free federal tax forms organization that transfers funds to a charitable foreign organization if the U. Free federal tax forms S. Free federal tax forms organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Free federal tax forms S. Free federal tax forms organization. Free federal tax forms   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Free federal tax forms Worksheet 5-1. Free federal tax forms 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Free federal tax forms If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Free federal tax forms You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free federal tax forms 1 Enter the amount shown below for your filing status. Free federal tax forms           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Free federal tax forms           2 Can you be claimed as a dependent on someone else's U. Free federal tax forms S. Free federal tax forms income tax return?  No. Free federal tax forms Enter the amount from line 1 on line 4. Free federal tax forms Skip line 3 and go to line 5. Free federal tax forms   Yes. Free federal tax forms Go to line 3. Free federal tax forms         3 Is your earned income* more than $650?           Yes. Free federal tax forms Add $350 to your earned income. Free federal tax forms Enter the total. Free federal tax forms           No. Free federal tax forms Enter $1,000 3. Free federal tax forms       4 Enter the smaller of line 1 or line 3 4. Free federal tax forms   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Free federal tax forms If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Free federal tax forms Otherwise, enter -0- 5. Free federal tax forms   6 Add lines 4 and 5. Free federal tax forms Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Free federal tax forms Print “Standard Deduction Allowed Under U. Free federal tax forms S. Free federal tax forms –India Income Tax Treaty” in the space to the left of these lines. Free federal tax forms This is your standard deduction for 2013. Free federal tax forms 6. Free federal tax forms   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free federal tax forms It also includes any amount received as a scholarship that you must include in your income. Free federal tax forms 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 forms Contributions from which you benefit. Free federal tax forms   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 forms   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 forms For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Free federal tax forms Cash contributions. Free federal tax forms   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 forms The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Free federal tax forms   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 forms 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 forms Noncash contributions. Free federal tax forms   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Free federal tax forms See Publication 526 for details. Free federal tax forms 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 forms 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 forms If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Free federal tax forms If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Free federal tax forms 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 forms See Form 8283 and its instructions for details. Free federal tax forms Contributions of appreciated property. Free federal tax forms   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 forms 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 forms Your basis in the property is generally what you paid for it. Free federal tax forms If you need more information about basis, get Publication 551, Basis of Assets. Free federal tax forms   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Free federal tax forms For information about these rules, see Publication 526. Free federal tax forms Limit. Free federal tax forms   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 forms For a discussion of limits on charitable contributions and other information, get Publication 526. Free federal tax forms Casualty and theft losses. Free federal tax forms   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 forms S. Free federal tax forms trade or business. Free federal tax forms The property can be personal use property or income-producing property not connected with a U. Free federal tax forms S. Free federal tax forms trade or business. Free federal tax forms The property must be located in the United States at the time of the casualty or theft. Free federal tax forms You can deduct theft losses only in the year in which you discover the loss. Free federal tax forms   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 forms The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Free federal tax forms   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Free federal tax forms If you do not, you cannot deduct this loss as a casualty or theft loss. Free federal tax forms   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Free federal tax forms Losses from personal use property. Free federal tax forms    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Free federal tax forms 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 forms Losses from income-producing property. Free federal tax forms   These losses are not subject to the limitations that apply to personal use property. Free federal tax forms Use Section B of Form 4684 to figure your deduction for these losses. Free federal tax forms Job expenses and other miscellaneous deductions. Free federal tax forms   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Free federal tax forms Generally, the allowable deductions must be related to effectively connected income. Free federal tax forms 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 forms   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 forms For more information on miscellaneous deductions, see the instructions for Form 1040NR. Free federal tax forms Travel expenses. Free federal tax forms   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 forms 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 forms 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 forms   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 forms You cannot deduct travel expenses for other members of your family or party. Free federal tax forms Deductible travel expenses. Free federal tax forms   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Free federal tax forms , 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 forms You generally can deduct only 50% of unreimbursed meal expenses. Free federal tax forms The standard meal allowance rates for high-cost areas are available at www. Free federal tax forms gsa. Free federal tax forms gov/perdiem. Free federal tax forms The rates for other areas are in Publication 463. Free federal tax forms   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 forms Expenses allocable to U. Free federal tax forms S. Free federal tax forms tax-exempt income. Free federal tax forms   You cannot deduct an expense, or part of an expense, that is allocable to U. Free federal tax forms S. Free federal tax forms tax-exempt income, including income exempt by tax treaty. Free federal tax forms Example. Free federal tax forms 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 forms S. Free federal tax forms company. Free federal tax forms During her stay in the United States, she received a salary of $8,000 from her Polish employer. Free federal tax forms She received no other U. Free federal tax forms S. Free federal tax forms source income. Free federal tax forms She spent $3,000 on travel expenses, of which $1,000 were for meals. Free federal tax forms None of these expenses were reimbursed. Free federal tax forms Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Free federal tax forms S. Free federal tax forms income tax. Free federal tax forms In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Free federal tax forms She must reduce the remaining $2,500 of travel expenses by 62. Free federal tax forms 5% ($1,563) because 62. Free federal tax forms 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Free federal tax forms She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Free federal tax forms She completes the remaining lines according to the instructions for Schedule A. Free federal tax forms More information. Free federal tax forms   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Free federal tax forms 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 forms 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 forms S. Free federal tax forms citizens. Free federal tax forms The following items are some of the credits you may be able to claim. Free federal tax forms Foreign tax credit. Free federal tax forms   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 forms You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Free federal tax forms 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 forms   For more information, get Publication 514, Foreign Tax Credit for Individuals. Free federal tax forms Child and dependent care credit. Free federal tax forms   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 forms Generally, you must be able to claim an exemption for your dependent. Free federal tax forms   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Free federal tax forms Credit for the elderly or the disabled. Free federal tax forms   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Free federal tax forms 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 forms Education credits. Free federal tax forms   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Free federal tax forms There are two education credits: the American Opportunity Credit and the lifetime learning credit. Free federal tax forms You cannot claim these credits if you are married filing separately. Free federal tax forms Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Free federal tax forms For more information, see Publication 970. Free federal tax forms Retirement savings contributions credit. Free federal tax forms   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 forms 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 forms Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Free federal tax forms For more information, see Publication 590. Free federal tax forms Child tax credit. Free federal tax forms   You may be able to take this credit if you have a qualifying child. Free federal tax forms   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 forms 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 forms Is a U. Free federal tax forms S. Free federal tax forms citizen, a U. Free federal tax forms S. Free federal tax forms national, or a resident alien. Free federal tax forms Did not provide over half of his or her own support for 2013. Free federal tax forms Lived with you more than half of 2013. Free federal tax forms Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free federal tax forms Is claimed as a dependent on your return. Free federal tax forms An adopted child is always treated as your own child. Free federal tax forms An adopted child includes a child lawfully placed with you for legal adoption. Free federal tax forms   See your form instructions for additional details. Free federal tax forms Adoption credit. Free federal tax forms   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 forms This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free federal tax forms To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Free federal tax forms Earned income credit. Free federal tax forms   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 forms 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 forms 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 forms 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 forms You cannot claim the earned income credit if your filing status is married filing separately. Free federal tax forms    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Free federal tax forms You cannot claim the credit using an ITIN. Free federal tax forms 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 forms An example of a federally funded benefit is Medicaid. Free federal tax forms 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 forms S. Free federal tax forms citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free federal tax forms Other information. Free federal tax forms   There are other eligibility rules that are not discussed here. Free federal tax forms For more information, get Publication 596, Earned Income Credit. Free federal tax forms Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Free federal tax forms You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Free federal tax forms Credits Credits are allowed only if you receive effectively connected income. Free federal tax forms You may be able to claim some of the following credits. Free federal tax forms Foreign tax credit. Free federal tax forms   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 forms S. Free federal tax forms possession on that income. Free federal tax forms   If you do not have foreign source income effectively connected with a U. Free federal tax forms S. Free federal tax forms trade or business, you cannot claim credits against your U. Free federal tax forms S. Free federal tax forms tax for taxes paid or accrued to a foreign country or U. Free federal tax forms S. Free federal tax forms possession. Free federal tax forms   You cannot take any credit for taxes imposed by a foreign country or U. Free federal tax forms S. Free federal tax forms possession on your U. Free federal tax forms S. Free federal tax forms source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Free federal tax forms   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Free federal tax forms See Publication 514 for more information. Free federal tax forms Child and dependent care credit. Free federal tax forms   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 forms Generally, you must be able to claim an exemption for your dependent. Free federal tax forms   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free federal tax forms S. Free federal tax forms 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 forms   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 forms Earned income generally means wages, salaries, and professional fees for personal services performed. Free federal tax forms   For more information, get Publication 503. Free federal tax forms Education credits. Free federal tax forms   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free federal tax forms However, if you are married and choose to file a joint return with a U. Free federal tax forms S. Free federal tax forms citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Free federal tax forms Retirement savings contributions credit. Free federal tax forms   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 forms 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 forms Use Form 8880 to figure the credit. Free federal tax forms For more information, see Publication 590. Free federal tax forms Child tax credit. Free federal tax forms   You may be able to take this credit if you have a qualifying child. Free federal tax forms   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 forms 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 forms Is a U. Free federal tax forms S. Free federal tax forms citizen, a U. Free federal tax forms S. Free federal tax forms national, or a resident alien. Free federal tax forms Did not provide over half of his or her own support for 2013. Free federal tax forms Lived with you more than half of 2013. Free federal tax forms Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free federal tax forms Is claimed as a dependent on your return. Free federal tax forms An adopted child is always treated as your own child. Free federal tax forms An adopted child includes a child lawfully placed with you for legal adoption. Free federal tax forms   See your form instructions for additional details. Free federal tax forms Adoption credit. Free federal tax forms   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 forms This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free federal tax forms To claim the adoption credit, file Form 8839 with your Form 1040NR. Free federal tax forms   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free federal tax forms S. Free federal tax forms 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 forms Credit for prior year minimum tax. Free federal tax forms   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 forms Earned income credit. Free federal tax forms   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Free federal tax forms However, if you are married and choose to file a joint return with a U. Free federal tax forms S. Free federal tax forms citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Free federal tax forms    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Free federal tax forms You cannot claim the credit using an ITIN. Free federal tax forms 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 forms An example of a federally funded benefit is Medicaid. Free federal tax forms 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 forms S. Free federal tax forms citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free federal tax forms   See Publication 596 for more information on the credit. Free federal tax forms Tax Withheld You can claim the tax withheld during the year as a payment against your U. Free federal tax forms S. Free federal tax forms tax. Free federal tax forms You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Free federal tax forms The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Free federal tax forms Withholding from wages. Free federal tax forms   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 forms S. Free federal tax forms income tax liability for the same year. Free federal tax forms 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 forms Excess social security tax withheld. Free federal tax forms   If you have two or more employers, you may be able to claim a credit against your U. Free federal tax forms S. Free federal tax forms income tax liability for social security tax withheld in excess of the maximum required. Free federal tax forms See Social Security and Medicare Taxes in chapter 8 for more information. Free federal tax forms Additional Medicare Tax. Free federal tax forms   Your employer is responsible for withholding the 0. Free federal tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Free federal tax forms 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 forms Tax paid on undistributed long-term capital gains. Free federal tax forms   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 forms 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 forms Tax withheld at the source. Free federal tax forms   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 forms Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Free federal tax forms Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Free federal tax forms Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Free federal tax forms Tax withheld on partnership income. Free federal tax forms   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 forms 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 forms A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Free federal tax forms In this case, the partnership will give you a statement on Form 1042-S. Free federal tax forms Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Free federal tax forms Claiming tax withheld on your return. Free federal tax forms   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 forms The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Free federal tax forms 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 forms You should file Form 1040 and report all income from sources both in and outside the United States. Free federal tax forms However, you can exclude the income discussed in the following paragraphs. Free federal tax forms For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Free federal tax forms 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 forms There are also limits on what deductions and credits are allowed. Free federal tax forms See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Free federal tax forms Residents of Puerto Rico. Free federal tax forms   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 forms   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 forms You must also make your first payment of estimated tax by June 15. Free federal tax forms You cannot file a joint income tax return or make joint payments of estimated tax. Free federal tax forms However, if you are married to a U. Free federal tax forms S. Free federal tax forms citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Free federal tax forms   If you earn wages subject to withholding, your U. Free federal tax forms S. Free federal tax forms income tax return is due by April 15. Free federal tax forms Your first payment of estimated tax is also due by April 15. Free federal tax forms For information on withholding and estimated tax, see chapter 8 . Free federal tax forms Residents of American Samoa. Free federal tax forms   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 forms S. Free federal tax forms government or any of its agencies). Free federal tax forms An employee of the American Samoan government is not considered an employee of the U. Free federal tax forms S. Free federal tax forms government or any of its agencies for purposes of the exclusion. Free federal tax forms For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Free federal tax forms S. Free federal tax forms Possessions. Free federal tax forms Prev  Up  Next   Home   More Online Publications