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Free State Taxes Filing

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Free State Taxes Filing

Free state taxes filing 5. Free state taxes 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 state taxes filing J-1 visa holders. Free state taxes 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 state taxes filing The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Free state taxes filing Resident aliens should get publications, forms, and instructions for U. Free state taxes filing S. Free state taxes filing citizens, because the information for filing returns for resident aliens is generally the same as for U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes 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 state taxes 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 state taxes 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 state taxes filing S. Free state taxes filing Individual Income Tax Return 1040NR U. Free state taxes filing S. Free state taxes filing Nonresident Alien Income Tax Return 1040NR-EZ U. Free state taxes filing S. Free state taxes 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 state taxes 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 state taxes filing If you have not previously established a fiscal tax year, your tax year is the calendar year. Free state taxes filing A calendar year is 12 consecutive months ending on December 31. Free state taxes 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 state taxes filing S. Free state taxes filing resident for any calendar year, you will be treated as a U. Free state taxes filing S. Free state taxes filing resident for any part of your fiscal year that falls within that calendar year. Free state taxes filing Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Free state taxes filing For an individual, this is a social security number (SSN). Free state taxes 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 state taxes 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 state taxes 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 state taxes filing S. Free state taxes filing trade or business at any time during the year, An alien who has a U. Free state taxes filing S. Free state taxes 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 state taxes filing Social security number (SSN). Free state taxes 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 state taxes filing S. Free state taxes filing employment. Free state taxes 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 state taxes filing You can also download Form SS-5 from the SSA's website at www. Free state taxes filing socialsecurity. Free state taxes filing gov/ssnumber/ss5. Free state taxes filing htm. Free state taxes 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 state taxes filing Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Free state taxes filing F-1 and M-1 visa holders. Free state taxes filing    If you are an F-1 or M-1 student, you must also show your Form I-20. Free state taxes filing For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Free state taxes filing socialsecurity. Free state taxes filing gov/pubs/10181. Free state taxes filing html. Free state taxes filing J-1 visa holders. Free state taxes filing   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Free state taxes filing For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Free state taxes filing socialsecurity. Free state taxes filing gov/pubs/10107. Free state taxes filing html. Free state taxes filing Individual taxpayer identification number (ITIN). Free state taxes filing   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Free state taxes filing For details on how to do so, see Form W-7 and its instructions. Free state taxes filing Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Free state taxes filing If you already have an ITIN, enter it wherever an SSN is required on your tax return. Free state taxes filing   An ITIN is for tax use only. Free state taxes filing It does not entitle you to social security benefits or change your employment or immigration status under U. Free state taxes filing S. Free state taxes filing law. Free state taxes 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 state taxes filing Employer identification number (EIN). Free state taxes filing   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Free state taxes filing To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Free state taxes filing Filing Status The amount of your tax depends on your filing status. Free state taxes filing Your filing status is important in determining whether you can take certain deductions and credits. Free state taxes filing The rules for determining your filing status are different for resident aliens and nonresident aliens. Free state taxes filing Resident Aliens Resident aliens can use the same filing statuses available to U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes filing See your form instructions or Publication 501 for more information on filing status. Free state taxes filing Married filing jointly. Free state taxes 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 state taxes filing Qualifying widow(er). Free state taxes 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 state taxes filing This applies only if you could have filed a joint return with your spouse for the year your spouse died. Free state taxes filing Head of household. Free state taxes 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 state taxes filing You must be a resident alien for the entire tax year. Free state taxes 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 state taxes filing Note. Free state taxes 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 state taxes filing In that case, you will not be entitled to the credit. Free state taxes filing See Publication 596 for more information. Free state taxes 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 state taxes filing If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Free state taxes filing Married nonresident alien. Free state taxes filing   Married nonresident aliens who are not married to U. Free state taxes filing S. Free state taxes 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 state taxes filing S. Free state taxes filing trade or business. Free state taxes filing Exceptions. Free state taxes filing   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Free state taxes 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 state taxes filing S. Free state taxes filing national. Free state taxes filing See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Free state taxes filing U. Free state taxes filing S. Free state taxes filing national is defined later in this section under Qualifying widow(er) . Free state taxes filing   A nonresident alien generally cannot file as married filing jointly. Free state taxes filing However, a nonresident alien who is married to a U. Free state taxes filing S. Free state taxes 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 state taxes filing For information on these choices, see chapter 1. Free state taxes 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 state taxes filing Qualifying widow(er). Free state taxes 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 state taxes filing You were a resident of Canada, Mexico, or South Korea, or a U. Free state taxes filing S. Free state taxes filing national (defined later). Free state taxes filing Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free state taxes filing You have a dependent child living with you. Free state taxes filing See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Free state taxes filing   A U. Free state taxes filing S. Free state taxes filing national is an individual who, although not a U. Free state taxes filing S. Free state taxes filing citizen, owes his or her allegiance to the United States. Free state taxes filing U. Free state taxes filing S. Free state taxes filing nationals include American Samoans and Northern Mariana Islanders who chose to become U. Free state taxes filing S. Free state taxes filing nationals instead of U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes filing Head of household. Free state taxes filing   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Free state taxes 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 state taxes filing S. Free state taxes 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 state taxes filing Note. Free state taxes 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 state taxes filing In that case, your spouse will not be entitled to the credit. Free state taxes filing See Publication 596 for more information. Free state taxes filing Estates and trusts. Free state taxes 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 state taxes filing S. Free state taxes filing trade or business. Free state taxes filing Special rules for aliens from certain U. Free state taxes filing S. Free state taxes filing possessions. Free state taxes 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 state taxes 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 state taxes filing For resident aliens, this includes income from sources both within and outside the United States. Free state taxes 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 state taxes filing S. Free state taxes filing sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Free state taxes filing Deductions Resident and nonresident aliens can claim similar deductions on their U. Free state taxes filing S. Free state taxes filing tax returns. Free state taxes filing However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Free state taxes filing S. Free state taxes filing trade or business. Free state taxes filing Resident Aliens You can claim the same deductions allowed to U. Free state taxes filing S. Free state taxes filing citizens if you are a resident alien for the entire tax year. Free state taxes 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 state taxes filing You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Free state taxes filing Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Free state taxes filing You generally cannot claim deductions related to income that is not connected with your U. Free state taxes filing S. Free state taxes filing business activities. Free state taxes 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 state taxes filing Ordinary and necessary business expenses. Free state taxes filing   You can deduct all ordinary and necessary expenses in the operation of your U. Free state taxes filing S. Free state taxes filing trade or business to the extent they relate to income effectively connected with that trade or business. Free state taxes filing The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Free state taxes filing For information about other business expenses, see Publication 535. Free state taxes filing Losses. Free state taxes 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 state taxes filing to the extent that they relate to income that is effectively connected with a trade or business in the United States. Free state taxes filing Educator expenses. Free state taxes 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 state taxes filing For more information, see your tax form instructions. Free state taxes filing Individual retirement arrangement (IRA). Free state taxes filing   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Free state taxes filing But you must have taxable compensation effectively connected with a U. Free state taxes filing S. Free state taxes filing trade or business to do so. Free state taxes filing A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Free state taxes filing If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Free state taxes filing ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Free state taxes filing But you can still make contributions to a traditional IRA even if you cannot deduct them. Free state taxes filing If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Free state taxes filing   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Free state taxes filing Moving expenses. Free state taxes 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 state taxes 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 state taxes 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 state taxes filing If you had no former job location, the new job location must be at least 50 miles from your former home. Free state taxes filing   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Free state taxes filing   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Free state taxes filing   For more information on the moving expense deduction, see Publication 521. Free state taxes filing Reimbursements. Free state taxes 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 state taxes 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 state taxes filing For more information, see Publication 521. Free state taxes filing Moving expense or travel expense. Free state taxes 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 state taxes 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 state taxes filing Self-employed SEP, SIMPLE, and qualified retirement plans. Free state taxes 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 state taxes filing To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Free state taxes filing S. Free state taxes filing trade or business. Free state taxes filing   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Free state taxes filing Penalty on early withdrawal of savings. Free state taxes filing   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Free state taxes filing Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Free state taxes filing However, if the interest income is effectively connected with your U. Free state taxes filing S. Free state taxes 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 state taxes filing Student loan interest expense. Free state taxes 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 state taxes filing Generally, you can claim the deduction if all the following requirements are met. Free state taxes filing Your filing status is any filing status except married filing separately. Free state taxes filing Your modified adjusted gross income is less than $75,000. Free state taxes filing No one else is claiming an exemption for you on his or her 2013 tax return. Free state taxes 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 state taxes 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 state taxes filing The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Free state taxes filing The person for whom the expenses were paid or incurred was an eligible student. Free state taxes filing Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Free state taxes filing For more information, see Publication 970, Tax Benefits for Education. Free state taxes filing Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes filing However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state taxes filing S. Free state taxes filing tax return. Free state taxes filing Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes filing You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Free state taxes filing S. Free state taxes filing tax purposes and was not the dependent of another taxpayer. Free state taxes 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 state taxes filing You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes 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 state taxes filing Get Publication 501 for more information. Free state taxes filing Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free state taxes filing See Identification Number, earlier. Free state taxes 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 state taxes 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 state taxes filing Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free state taxes filing See Identification Number, earlier. Free state taxes filing Residents of Mexico or Canada or U. Free state taxes filing S. Free state taxes filing nationals. Free state taxes 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 state taxes filing S. Free state taxes filing tax purposes and cannot be claimed as the dependent on another U. Free state taxes filing S. Free state taxes filing taxpayer's return. Free state taxes filing In addition, you can claim exemptions for your dependents who meet certain tests. Free state taxes filing Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Free state taxes filing S. Free state taxes filing citizens to determine who is a dependent and for which dependents exemptions can be claimed. Free state taxes filing See Publication 501 for these rules. Free state taxes filing For purposes of these rules, dependents who are U. Free state taxes filing S. Free state taxes filing nationals meet the citizenship test discussed in Publication 501. Free state taxes filing Residents of South Korea. Free state taxes filing   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Free state taxes 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 state taxes filing S. Free state taxes filing source gross income effectively connected with a U. Free state taxes filing S. Free state taxes filing trade or business for the tax year to the alien's entire income from all sources during the tax year. Free state taxes filing Example. Free state taxes filing Mr. Free state taxes 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 state taxes filing During the tax year he receives U. Free state taxes filing S. Free state taxes filing compensation of $18,000. Free state taxes filing He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Free state taxes filing S. Free state taxes filing trade or business. Free state taxes filing Thus, his total income for the year is $24,000. Free state taxes filing Mr. Free state taxes filing Park meets all requirements for claiming exemptions for his spouse and two children. Free state taxes 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 state taxes 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 state taxes 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 state taxes filing S. Free state taxes filing taxpayer's return. Free state taxes 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 state taxes filing S. Free state taxes filing citizens. Free state taxes filing See Publication 501 for these rules. Free state taxes filing   List your spouse and dependents on line 7c of Form 1040NR. Free state taxes filing Enter the total on the appropriate line to the right of line 7c. Free state taxes filing Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state taxes filing However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state taxes filing S. Free state taxes filing trade or business. Free state taxes filing Resident Aliens You can claim the same itemized deductions as U. Free state taxes filing S. Free state taxes filing citizens, using Schedule A of Form 1040. Free state taxes 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 state taxes filing If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Free state taxes filing For further information, see Form 1040 and instructions. Free state taxes filing Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Free state taxes filing S. Free state taxes filing trade or business. Free state taxes filing These deductions include state and local income taxes, charitable contributions to U. Free state taxes filing S. Free state taxes filing organizations, casualty and theft losses, and miscellaneous deductions. Free state taxes filing Use Schedule A of Form 1040NR to claim itemized deductions. Free state taxes filing If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Free state taxes filing If you are claiming any other itemized deduction, you must file Form 1040NR. Free state taxes filing Standard deduction. Free state taxes filing   Nonresident aliens cannot claim the standard deduction. Free state taxes filing However, see Students and business apprentices from India , next. Free state taxes filing Students and business apprentices from India. Free state taxes 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 state taxes filing You can claim the standard deduction provided you do not claim itemized deductions. Free state taxes filing   Use Worksheet 5-1 to figure your standard deduction. Free state taxes filing If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Free state taxes filing State and local income taxes. Free state taxes 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 state taxes 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 state taxes 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 state taxes filing See Recoveries in Publication 525 for details on how to figure the amount to include in income. Free state taxes filing Charitable contributions. Free state taxes filing   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Free state taxes 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 state taxes filing Certain organizations that promote national or international amateur sports competition are also qualified organizations. Free state taxes filing Foreign organizations. Free state taxes filing   Contributions made directly to a foreign organization are not deductible. Free state taxes filing However, you can deduct contributions to a U. Free state taxes filing S. Free state taxes filing organization that transfers funds to a charitable foreign organization if the U. Free state taxes filing S. Free state taxes filing organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Free state taxes filing S. Free state taxes filing organization. Free state taxes filing   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Free state taxes filing Worksheet 5-1. Free state taxes filing 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Free state taxes filing If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Free state taxes filing You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free state taxes filing 1 Enter the amount shown below for your filing status. Free state taxes filing           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Free state taxes filing           2 Can you be claimed as a dependent on someone else's U. Free state taxes filing S. Free state taxes filing income tax return?  No. Free state taxes filing Enter the amount from line 1 on line 4. Free state taxes filing Skip line 3 and go to line 5. Free state taxes filing   Yes. Free state taxes filing Go to line 3. Free state taxes filing         3 Is your earned income* more than $650?           Yes. Free state taxes filing Add $350 to your earned income. Free state taxes filing Enter the total. Free state taxes filing           No. Free state taxes filing Enter $1,000 3. Free state taxes filing       4 Enter the smaller of line 1 or line 3 4. Free state taxes filing   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Free state taxes filing If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Free state taxes filing Otherwise, enter -0- 5. Free state taxes filing   6 Add lines 4 and 5. Free state taxes filing Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Free state taxes filing Print “Standard Deduction Allowed Under U. Free state taxes filing S. Free state taxes filing –India Income Tax Treaty” in the space to the left of these lines. Free state taxes filing This is your standard deduction for 2013. Free state taxes filing 6. Free state taxes filing   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free state taxes filing It also includes any amount received as a scholarship that you must include in your income. Free state taxes 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 state taxes filing Contributions from which you benefit. Free state taxes 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 state taxes 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 state taxes filing For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Free state taxes filing Cash contributions. Free state taxes 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 state taxes filing The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Free state taxes 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 state taxes 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 state taxes filing Noncash contributions. Free state taxes filing   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Free state taxes filing See Publication 526 for details. Free state taxes 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 state taxes 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 state taxes filing If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Free state taxes filing If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Free state taxes 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 state taxes filing See Form 8283 and its instructions for details. Free state taxes filing Contributions of appreciated property. Free state taxes 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 state taxes 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 state taxes filing Your basis in the property is generally what you paid for it. Free state taxes filing If you need more information about basis, get Publication 551, Basis of Assets. Free state taxes filing   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Free state taxes filing For information about these rules, see Publication 526. Free state taxes filing Limit. Free state taxes 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 state taxes filing For a discussion of limits on charitable contributions and other information, get Publication 526. Free state taxes filing Casualty and theft losses. Free state taxes 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 state taxes filing S. Free state taxes filing trade or business. Free state taxes filing The property can be personal use property or income-producing property not connected with a U. Free state taxes filing S. Free state taxes filing trade or business. Free state taxes filing The property must be located in the United States at the time of the casualty or theft. Free state taxes filing You can deduct theft losses only in the year in which you discover the loss. Free state taxes 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 state taxes filing The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Free state taxes filing   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Free state taxes filing If you do not, you cannot deduct this loss as a casualty or theft loss. Free state taxes filing   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Free state taxes filing Losses from personal use property. Free state taxes filing    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Free state taxes 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 state taxes filing Losses from income-producing property. Free state taxes filing   These losses are not subject to the limitations that apply to personal use property. Free state taxes filing Use Section B of Form 4684 to figure your deduction for these losses. Free state taxes filing Job expenses and other miscellaneous deductions. Free state taxes filing   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Free state taxes filing Generally, the allowable deductions must be related to effectively connected income. Free state taxes 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 state taxes filing   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Free state taxes filing For more information on miscellaneous deductions, see the instructions for Form 1040NR. Free state taxes filing Travel expenses. Free state taxes 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 state taxes 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 state taxes 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 state taxes 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 state taxes filing You cannot deduct travel expenses for other members of your family or party. Free state taxes filing Deductible travel expenses. Free state taxes filing   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Free state taxes 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 state taxes filing You generally can deduct only 50% of unreimbursed meal expenses. Free state taxes filing The standard meal allowance rates for high-cost areas are available at www. Free state taxes filing gsa. Free state taxes filing gov/perdiem. Free state taxes filing The rates for other areas are in Publication 463. Free state taxes filing   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Free state taxes filing Expenses allocable to U. Free state taxes filing S. Free state taxes filing tax-exempt income. Free state taxes filing   You cannot deduct an expense, or part of an expense, that is allocable to U. Free state taxes filing S. Free state taxes filing tax-exempt income, including income exempt by tax treaty. Free state taxes filing Example. Free state taxes 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 state taxes filing S. Free state taxes filing company. Free state taxes filing During her stay in the United States, she received a salary of $8,000 from her Polish employer. Free state taxes filing She received no other U. Free state taxes filing S. Free state taxes filing source income. Free state taxes filing She spent $3,000 on travel expenses, of which $1,000 were for meals. Free state taxes filing None of these expenses were reimbursed. Free state taxes filing Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Free state taxes filing S. Free state taxes filing income tax. Free state taxes filing In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Free state taxes filing She must reduce the remaining $2,500 of travel expenses by 62. Free state taxes filing 5% ($1,563) because 62. Free state taxes filing 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Free state taxes filing She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Free state taxes filing She completes the remaining lines according to the instructions for Schedule A. Free state taxes filing More information. Free state taxes filing   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Free state taxes 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 state taxes filing Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Free state taxes filing S. Free state taxes filing citizens. Free state taxes filing The following items are some of the credits you may be able to claim. Free state taxes filing Foreign tax credit. Free state taxes 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 state taxes filing You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Free state taxes 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 state taxes filing   For more information, get Publication 514, Foreign Tax Credit for Individuals. Free state taxes filing Child and dependent care credit. Free state taxes 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 state taxes filing Generally, you must be able to claim an exemption for your dependent. Free state taxes filing   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Free state taxes filing Credit for the elderly or the disabled. Free state taxes filing   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Free state taxes 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 state taxes filing Education credits. Free state taxes filing   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Free state taxes filing There are two education credits: the American Opportunity Credit and the lifetime learning credit. Free state taxes filing You cannot claim these credits if you are married filing separately. Free state taxes filing Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Free state taxes filing For more information, see Publication 970. Free state taxes filing Retirement savings contributions credit. Free state taxes 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 state taxes 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 state taxes filing Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Free state taxes filing For more information, see Publication 590. Free state taxes filing Child tax credit. Free state taxes filing   You may be able to take this credit if you have a qualifying child. Free state taxes 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 state taxes 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 state taxes filing Is a U. Free state taxes filing S. Free state taxes filing citizen, a U. Free state taxes filing S. Free state taxes filing national, or a resident alien. Free state taxes filing Did not provide over half of his or her own support for 2013. Free state taxes filing Lived with you more than half of 2013. Free state taxes filing Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free state taxes filing Is claimed as a dependent on your return. Free state taxes filing An adopted child is always treated as your own child. Free state taxes filing An adopted child includes a child lawfully placed with you for legal adoption. Free state taxes filing   See your form instructions for additional details. Free state taxes filing Adoption credit. Free state taxes filing   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free state taxes filing This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free state taxes filing To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Free state taxes filing Earned income credit. Free state taxes 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 state taxes 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 state taxes 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 state taxes 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 state taxes filing You cannot claim the earned income credit if your filing status is married filing separately. Free state taxes filing    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Free state taxes filing You cannot claim the credit using an ITIN. Free state taxes 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 state taxes filing An example of a federally funded benefit is Medicaid. Free state taxes filing If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Free state taxes filing S. Free state taxes filing citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free state taxes filing Other information. Free state taxes filing   There are other eligibility rules that are not discussed here. Free state taxes filing For more information, get Publication 596, Earned Income Credit. Free state taxes filing Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Free state taxes filing You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Free state taxes filing Credits Credits are allowed only if you receive effectively connected income. Free state taxes filing You may be able to claim some of the following credits. Free state taxes filing Foreign tax credit. Free state taxes 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 state taxes filing S. Free state taxes filing possession on that income. Free state taxes filing   If you do not have foreign source income effectively connected with a U. Free state taxes filing S. Free state taxes filing trade or business, you cannot claim credits against your U. Free state taxes filing S. Free state taxes filing tax for taxes paid or accrued to a foreign country or U. Free state taxes filing S. Free state taxes filing possession. Free state taxes filing   You cannot take any credit for taxes imposed by a foreign country or U. Free state taxes filing S. Free state taxes filing possession on your U. Free state taxes filing S. Free state taxes filing source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Free state taxes filing   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Free state taxes filing See Publication 514 for more information. Free state taxes filing Child and dependent care credit. Free state taxes 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 state taxes filing Generally, you must be able to claim an exemption for your dependent. Free state taxes filing   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free state taxes filing S. Free state taxes 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 state taxes 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 state taxes filing Earned income generally means wages, salaries, and professional fees for personal services performed. Free state taxes filing   For more information, get Publication 503. Free state taxes filing Education credits. Free state taxes filing   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state taxes filing However, if you are married and choose to file a joint return with a U. Free state taxes filing S. Free state taxes filing citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Free state taxes filing Retirement savings contributions credit. Free state taxes 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 state taxes 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 state taxes filing Use Form 8880 to figure the credit. Free state taxes filing For more information, see Publication 590. Free state taxes filing Child tax credit. Free state taxes filing   You may be able to take this credit if you have a qualifying child. Free state taxes 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 state taxes 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 state taxes filing Is a U. Free state taxes filing S. Free state taxes filing citizen, a U. Free state taxes filing S. Free state taxes filing national, or a resident alien. Free state taxes filing Did not provide over half of his or her own support for 2013. Free state taxes filing Lived with you more than half of 2013. Free state taxes filing Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free state taxes filing Is claimed as a dependent on your return. Free state taxes filing An adopted child is always treated as your own child. Free state taxes filing An adopted child includes a child lawfully placed with you for legal adoption. Free state taxes filing   See your form instructions for additional details. Free state taxes filing Adoption credit. Free state taxes filing   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free state taxes filing This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free state taxes filing To claim the adoption credit, file Form 8839 with your Form 1040NR. Free state taxes filing   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free state taxes filing S. Free state taxes 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 state taxes filing Credit for prior year minimum tax. Free state taxes 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 state taxes filing Earned income credit. Free state taxes filing   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Free state taxes filing However, if you are married and choose to file a joint return with a U. Free state taxes filing S. Free state taxes filing citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Free state taxes filing    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Free state taxes filing You cannot claim the credit using an ITIN. Free state taxes 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 state taxes filing An example of a federally funded benefit is Medicaid. Free state taxes filing If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Free state taxes filing S. Free state taxes filing citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free state taxes filing   See Publication 596 for more information on the credit. Free state taxes filing Tax Withheld You can claim the tax withheld during the year as a payment against your U. Free state taxes filing S. Free state taxes filing tax. Free state taxes filing You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Free state taxes filing The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Free state taxes filing Withholding from wages. Free state taxes 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 state taxes filing S. Free state taxes filing income tax liability for the same year. Free state taxes 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 state taxes filing Excess social security tax withheld. Free state taxes filing   If you have two or more employers, you may be able to claim a credit against your U. Free state taxes filing S. Free state taxes filing income tax liability for social security tax withheld in excess of the maximum required. Free state taxes filing See Social Security and Medicare Taxes in chapter 8 for more information. Free state taxes filing Additional Medicare Tax. Free state taxes filing   Your employer is responsible for withholding the 0. Free state taxes filing 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Free state taxes 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 state taxes filing Tax paid on undistributed long-term capital gains. Free state taxes 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 state taxes 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 state taxes filing Tax withheld at the source. Free state taxes 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 state taxes filing Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Free state taxes filing Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Free state taxes filing Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Free state taxes filing Tax withheld on partnership income. Free state taxes 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 state taxes 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 state taxes filing A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Free state taxes filing In this case, the partnership will give you a statement on Form 1042-S. Free state taxes filing Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Free state taxes filing Claiming tax withheld on your return. Free state taxes 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 state taxes filing The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Free state taxes 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 state taxes filing You should file Form 1040 and report all income from sources both in and outside the United States. Free state taxes filing However, you can exclude the income discussed in the following paragraphs. Free state taxes filing For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Free state taxes 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 state taxes filing There are also limits on what deductions and credits are allowed. Free state taxes filing See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Free state taxes filing Residents of Puerto Rico. Free state taxes 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 state taxes 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 state taxes filing You must also make your first payment of estimated tax by June 15. Free state taxes filing You cannot file a joint income tax return or make joint payments of estimated tax. Free state taxes filing However, if you are married to a U. Free state taxes filing S. Free state taxes filing citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Free state taxes filing   If you earn wages subject to withholding, your U. Free state taxes filing S. Free state taxes filing income tax return is due by April 15. Free state taxes filing Your first payment of estimated tax is also due by April 15. Free state taxes filing For information on withholding and estimated tax, see chapter 8 . Free state taxes filing Residents of American Samoa. Free state taxes 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 state taxes filing S. Free state taxes filing government or any of its agencies). Free state taxes filing An employee of the American Samoan government is not considered an employee of the U. Free state taxes filing S. Free state taxes filing government or any of its agencies for purposes of the exclusion. Free state taxes filing For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Free state taxes filing S. Free state taxes filing Possessions. Free state taxes filing Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Charities & Other Tax-Exempt Organizations Statistics

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Snapshot of Charities & Other Tax-Exempt Organizations Statistics

This section contains statistical tables, articles, and other information on charities and other tax-exempt organizations.

Nonprofit charitable organizations are exempt under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Sections 501(c)(4) through 501(c)(9). Descriptions of these organizations are below:

501(c)(3)

Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition

501(c)(4)

Civic leagues, social welfare organizations, and local associations of employees

501(c)(5)

Labor, agriculture, and horticultural organizations

501(c)(6)

Business leagues, chambers of commerce, and real estate boards

501(c)(7)

Social and recreational clubs

501(c)(8)

Fraternal beneficiary societies and associations

501(c)(9)

Voluntary employee beneficiary associations

Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Forms 990 and Forms 990-EZ, please visit the Charities and Other Tax-Exempt Organizations Study Metadata page.
 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

501(c)(3) Organizations:
 Form 990 - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1989  1988
 
 Form 990 - Functional Expenses
  Classified by: Size of Contributions Received
  Tax Years: 1996  1989  1988
 
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 1996

 
501(c)(3) through 501(c)(9) Organizations:
Form 990 - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1990  1989  1988
 
 Form 990Functional Expenses
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1989  1988
 
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1990  1989

 
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
  Classified by: Type of Excise Tax
  Calendar Years: 2011  2010  2009  2008  2007  2006  2005  2004  2003

 

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.

 

Historical Tables:
Table 16:  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns:  Selected Financial Data, Expanded
 Published as:   SOI Bulletin Historical Table 16

 

Projections
For selected tax returns, including the Form 990 (and 990-EZ), IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
  Projections of Returns to be Filed in Future Calendar Years
 

Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.


Microdata Files

Microdata are individual organization-level data that can be used for research purposes.

The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
 

SOI Sample Data Files

This section contains microdata files for all Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.

The annual samples include Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)–(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization.

To access the data, click on one of the following years to access a page with links to both data and documentation files.

2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1990  1989  1988  1987  1986  1985

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
 

IRS Population Data

This page contains microdata files for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations.  Data are from the IRS Exempt Organization Master File.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

Return to Tax Stats home page

Page Last Reviewed or Updated: 27-Mar-2014

The Free State Taxes Filing

Free state taxes filing Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Free state taxes filing irs. Free state taxes filing gov/pub15b. Free state taxes filing What's New Cents-per-mile rule. Free state taxes filing  The business mileage rate for 2014 is 56 cents per mile. Free state taxes filing You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Free state taxes filing See Cents-Per-Mile Rule in section 3. Free state taxes filing Qualified parking exclusion and commuter transportation benefit. Free state taxes filing . 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Free state taxes filing Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Free state taxes filing It contains information for employers on the employment tax treatment of fringe benefits. Free state taxes filing Comments and suggestions. Free state taxes filing   We welcome your comments about this publication and your suggestions for future editions. Free state taxes filing   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state taxes filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state taxes filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state taxes filing   You can also send us comments from www. Free state taxes filing irs. Free state taxes filing gov/formspubs. 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