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Free Tax Filing 2012 Online

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Free Tax Filing 2012 Online

Free tax filing 2012 online 5. Free tax filing 2012 online   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 tax filing 2012 online J-1 visa holders. Free tax filing 2012 online 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 tax filing 2012 online The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Free tax filing 2012 online Resident aliens should get publications, forms, and instructions for U. Free tax filing 2012 online S. Free tax filing 2012 online citizens, because the information for filing returns for resident aliens is generally the same as for U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online S. Free tax filing 2012 online Individual Income Tax Return 1040NR U. Free tax filing 2012 online S. Free tax filing 2012 online Nonresident Alien Income Tax Return 1040NR-EZ U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online If you have not previously established a fiscal tax year, your tax year is the calendar year. Free tax filing 2012 online A calendar year is 12 consecutive months ending on December 31. Free tax filing 2012 online 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 tax filing 2012 online S. Free tax filing 2012 online resident for any calendar year, you will be treated as a U. Free tax filing 2012 online S. Free tax filing 2012 online resident for any part of your fiscal year that falls within that calendar year. Free tax filing 2012 online Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Free tax filing 2012 online For an individual, this is a social security number (SSN). Free tax filing 2012 online If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Free tax filing 2012 online 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 tax filing 2012 online You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business at any time during the year, An alien who has a U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online Social security number (SSN). Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online employment. Free tax filing 2012 online   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 tax filing 2012 online You can also download Form SS-5 from the SSA's website at www. Free tax filing 2012 online socialsecurity. Free tax filing 2012 online gov/ssnumber/ss5. Free tax filing 2012 online htm. Free tax filing 2012 online 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 tax filing 2012 online Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Free tax filing 2012 online F-1 and M-1 visa holders. Free tax filing 2012 online    If you are an F-1 or M-1 student, you must also show your Form I-20. Free tax filing 2012 online For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Free tax filing 2012 online socialsecurity. Free tax filing 2012 online gov/pubs/10181. Free tax filing 2012 online html. Free tax filing 2012 online J-1 visa holders. Free tax filing 2012 online   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Free tax filing 2012 online For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Free tax filing 2012 online socialsecurity. Free tax filing 2012 online gov/pubs/10107. Free tax filing 2012 online html. Free tax filing 2012 online Individual taxpayer identification number (ITIN). Free tax filing 2012 online   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Free tax filing 2012 online For details on how to do so, see Form W-7 and its instructions. Free tax filing 2012 online Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Free tax filing 2012 online If you already have an ITIN, enter it wherever an SSN is required on your tax return. Free tax filing 2012 online   An ITIN is for tax use only. Free tax filing 2012 online It does not entitle you to social security benefits or change your employment or immigration status under U. Free tax filing 2012 online S. Free tax filing 2012 online law. Free tax filing 2012 online   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 tax filing 2012 online Employer identification number (EIN). Free tax filing 2012 online   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Free tax filing 2012 online To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Free tax filing 2012 online Filing Status The amount of your tax depends on your filing status. Free tax filing 2012 online Your filing status is important in determining whether you can take certain deductions and credits. Free tax filing 2012 online The rules for determining your filing status are different for resident aliens and nonresident aliens. Free tax filing 2012 online Resident Aliens Resident aliens can use the same filing statuses available to U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online See your form instructions or Publication 501 for more information on filing status. Free tax filing 2012 online Married filing jointly. Free tax filing 2012 online   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 tax filing 2012 online Qualifying widow(er). Free tax filing 2012 online   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 tax filing 2012 online This applies only if you could have filed a joint return with your spouse for the year your spouse died. Free tax filing 2012 online Head of household. Free tax filing 2012 online   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 tax filing 2012 online You must be a resident alien for the entire tax year. Free tax filing 2012 online   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 tax filing 2012 online Note. Free tax filing 2012 online   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 tax filing 2012 online In that case, you will not be entitled to the credit. Free tax filing 2012 online See Publication 596 for more information. Free tax filing 2012 online 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 tax filing 2012 online If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Free tax filing 2012 online Married nonresident alien. Free tax filing 2012 online   Married nonresident aliens who are not married to U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online Exceptions. Free tax filing 2012 online   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Free tax filing 2012 online 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 tax filing 2012 online S. Free tax filing 2012 online national. Free tax filing 2012 online See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Free tax filing 2012 online U. Free tax filing 2012 online S. Free tax filing 2012 online national is defined later in this section under Qualifying widow(er) . Free tax filing 2012 online   A nonresident alien generally cannot file as married filing jointly. Free tax filing 2012 online However, a nonresident alien who is married to a U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online For information on these choices, see chapter 1. Free tax filing 2012 online 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 tax filing 2012 online Qualifying widow(er). Free tax filing 2012 online   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 tax filing 2012 online You were a resident of Canada, Mexico, or South Korea, or a U. Free tax filing 2012 online S. Free tax filing 2012 online national (defined later). Free tax filing 2012 online Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free tax filing 2012 online You have a dependent child living with you. Free tax filing 2012 online See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Free tax filing 2012 online   A U. Free tax filing 2012 online S. Free tax filing 2012 online national is an individual who, although not a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen, owes his or her allegiance to the United States. Free tax filing 2012 online U. Free tax filing 2012 online S. Free tax filing 2012 online nationals include American Samoans and Northern Mariana Islanders who chose to become U. Free tax filing 2012 online S. Free tax filing 2012 online nationals instead of U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online Head of household. Free tax filing 2012 online   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Free tax filing 2012 online However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online Note. Free tax filing 2012 online   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 tax filing 2012 online In that case, your spouse will not be entitled to the credit. Free tax filing 2012 online See Publication 596 for more information. Free tax filing 2012 online Estates and trusts. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online Special rules for aliens from certain U. Free tax filing 2012 online S. Free tax filing 2012 online possessions. Free tax filing 2012 online   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 tax filing 2012 online Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Free tax filing 2012 online For resident aliens, this includes income from sources both within and outside the United States. Free tax filing 2012 online 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 tax filing 2012 online S. Free tax filing 2012 online sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Free tax filing 2012 online Deductions Resident and nonresident aliens can claim similar deductions on their U. Free tax filing 2012 online S. Free tax filing 2012 online tax returns. Free tax filing 2012 online However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online Resident Aliens You can claim the same deductions allowed to U. Free tax filing 2012 online S. Free tax filing 2012 online citizens if you are a resident alien for the entire tax year. Free tax filing 2012 online 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 tax filing 2012 online You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Free tax filing 2012 online Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Free tax filing 2012 online You generally cannot claim deductions related to income that is not connected with your U. Free tax filing 2012 online S. Free tax filing 2012 online business activities. Free tax filing 2012 online 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 tax filing 2012 online Ordinary and necessary business expenses. Free tax filing 2012 online   You can deduct all ordinary and necessary expenses in the operation of your U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business to the extent they relate to income effectively connected with that trade or business. Free tax filing 2012 online The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Free tax filing 2012 online For information about other business expenses, see Publication 535. Free tax filing 2012 online Losses. Free tax filing 2012 online   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Free tax filing 2012 online to the extent that they relate to income that is effectively connected with a trade or business in the United States. Free tax filing 2012 online Educator expenses. Free tax filing 2012 online   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 tax filing 2012 online For more information, see your tax form instructions. Free tax filing 2012 online Individual retirement arrangement (IRA). Free tax filing 2012 online   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Free tax filing 2012 online But you must have taxable compensation effectively connected with a U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business to do so. Free tax filing 2012 online A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Free tax filing 2012 online If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Free tax filing 2012 online ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Free tax filing 2012 online But you can still make contributions to a traditional IRA even if you cannot deduct them. Free tax filing 2012 online If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Free tax filing 2012 online   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Free tax filing 2012 online Moving expenses. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online If you had no former job location, the new job location must be at least 50 miles from your former home. Free tax filing 2012 online   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Free tax filing 2012 online   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Free tax filing 2012 online   For more information on the moving expense deduction, see Publication 521. Free tax filing 2012 online Reimbursements. Free tax filing 2012 online   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Free tax filing 2012 online 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 tax filing 2012 online For more information, see Publication 521. Free tax filing 2012 online Moving expense or travel expense. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online Self-employed SEP, SIMPLE, and qualified retirement plans. Free tax filing 2012 online   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 tax filing 2012 online To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Free tax filing 2012 online Penalty on early withdrawal of savings. Free tax filing 2012 online   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Free tax filing 2012 online Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Free tax filing 2012 online However, if the interest income is effectively connected with your U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online Student loan interest expense. Free tax filing 2012 online   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 tax filing 2012 online Generally, you can claim the deduction if all the following requirements are met. Free tax filing 2012 online Your filing status is any filing status except married filing separately. Free tax filing 2012 online Your modified adjusted gross income is less than $75,000. Free tax filing 2012 online No one else is claiming an exemption for you on his or her 2013 tax return. Free tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Free tax filing 2012 online The person for whom the expenses were paid or incurred was an eligible student. Free tax filing 2012 online Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Free tax filing 2012 online For more information, see Publication 970, Tax Benefits for Education. Free tax filing 2012 online Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing 2012 online S. Free tax filing 2012 online tax return. Free tax filing 2012 online Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Free tax filing 2012 online S. Free tax filing 2012 online tax purposes and was not the dependent of another taxpayer. Free tax filing 2012 online 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 tax filing 2012 online You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online 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 tax filing 2012 online Get Publication 501 for more information. Free tax filing 2012 online Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free tax filing 2012 online See Identification Number, earlier. Free tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Free tax filing 2012 online See Identification Number, earlier. Free tax filing 2012 online Residents of Mexico or Canada or U. Free tax filing 2012 online S. Free tax filing 2012 online nationals. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online tax purposes and cannot be claimed as the dependent on another U. Free tax filing 2012 online S. Free tax filing 2012 online taxpayer's return. Free tax filing 2012 online In addition, you can claim exemptions for your dependents who meet certain tests. Free tax filing 2012 online Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Free tax filing 2012 online S. Free tax filing 2012 online citizens to determine who is a dependent and for which dependents exemptions can be claimed. Free tax filing 2012 online See Publication 501 for these rules. Free tax filing 2012 online For purposes of these rules, dependents who are U. Free tax filing 2012 online S. Free tax filing 2012 online nationals meet the citizenship test discussed in Publication 501. Free tax filing 2012 online Residents of South Korea. Free tax filing 2012 online   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Free tax filing 2012 online 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 tax filing 2012 online S. Free tax filing 2012 online source gross income effectively connected with a U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business for the tax year to the alien's entire income from all sources during the tax year. Free tax filing 2012 online Example. Free tax filing 2012 online Mr. Free tax filing 2012 online Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Free tax filing 2012 online During the tax year he receives U. Free tax filing 2012 online S. Free tax filing 2012 online compensation of $18,000. Free tax filing 2012 online He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online Thus, his total income for the year is $24,000. Free tax filing 2012 online Mr. Free tax filing 2012 online Park meets all requirements for claiming exemptions for his spouse and two children. Free tax filing 2012 online 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 tax filing 2012 online   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 tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online taxpayer's return. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online See Publication 501 for these rules. Free tax filing 2012 online   List your spouse and dependents on line 7c of Form 1040NR. Free tax filing 2012 online Enter the total on the appropriate line to the right of line 7c. Free tax filing 2012 online Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing 2012 online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online Resident Aliens You can claim the same itemized deductions as U. Free tax filing 2012 online S. Free tax filing 2012 online citizens, using Schedule A of Form 1040. Free tax filing 2012 online 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 tax filing 2012 online If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Free tax filing 2012 online For further information, see Form 1040 and instructions. Free tax filing 2012 online Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online These deductions include state and local income taxes, charitable contributions to U. Free tax filing 2012 online S. Free tax filing 2012 online organizations, casualty and theft losses, and miscellaneous deductions. Free tax filing 2012 online Use Schedule A of Form 1040NR to claim itemized deductions. Free tax filing 2012 online If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Free tax filing 2012 online If you are claiming any other itemized deduction, you must file Form 1040NR. Free tax filing 2012 online Standard deduction. Free tax filing 2012 online   Nonresident aliens cannot claim the standard deduction. Free tax filing 2012 online However, see Students and business apprentices from India , next. Free tax filing 2012 online Students and business apprentices from India. Free tax filing 2012 online   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 tax filing 2012 online You can claim the standard deduction provided you do not claim itemized deductions. Free tax filing 2012 online   Use Worksheet 5-1 to figure your standard deduction. Free tax filing 2012 online If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Free tax filing 2012 online State and local income taxes. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online See Recoveries in Publication 525 for details on how to figure the amount to include in income. Free tax filing 2012 online Charitable contributions. Free tax filing 2012 online   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Free tax filing 2012 online 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 tax filing 2012 online Certain organizations that promote national or international amateur sports competition are also qualified organizations. Free tax filing 2012 online Foreign organizations. Free tax filing 2012 online   Contributions made directly to a foreign organization are not deductible. Free tax filing 2012 online However, you can deduct contributions to a U. Free tax filing 2012 online S. Free tax filing 2012 online organization that transfers funds to a charitable foreign organization if the U. Free tax filing 2012 online S. Free tax filing 2012 online organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Free tax filing 2012 online S. Free tax filing 2012 online organization. Free tax filing 2012 online   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Free tax filing 2012 online Worksheet 5-1. Free tax filing 2012 online 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Free tax filing 2012 online If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Free tax filing 2012 online You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free tax filing 2012 online 1 Enter the amount shown below for your filing status. Free tax filing 2012 online           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Free tax filing 2012 online           2 Can you be claimed as a dependent on someone else's U. Free tax filing 2012 online S. Free tax filing 2012 online income tax return?  No. Free tax filing 2012 online Enter the amount from line 1 on line 4. Free tax filing 2012 online Skip line 3 and go to line 5. Free tax filing 2012 online   Yes. Free tax filing 2012 online Go to line 3. Free tax filing 2012 online         3 Is your earned income* more than $650?           Yes. Free tax filing 2012 online Add $350 to your earned income. Free tax filing 2012 online Enter the total. Free tax filing 2012 online           No. Free tax filing 2012 online Enter $1,000 3. Free tax filing 2012 online       4 Enter the smaller of line 1 or line 3 4. Free tax filing 2012 online   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Free tax filing 2012 online If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Free tax filing 2012 online Otherwise, enter -0- 5. Free tax filing 2012 online   6 Add lines 4 and 5. Free tax filing 2012 online Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Free tax filing 2012 online Print “Standard Deduction Allowed Under U. Free tax filing 2012 online S. Free tax filing 2012 online –India Income Tax Treaty” in the space to the left of these lines. Free tax filing 2012 online This is your standard deduction for 2013. Free tax filing 2012 online 6. Free tax filing 2012 online   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free tax filing 2012 online It also includes any amount received as a scholarship that you must include in your income. Free tax filing 2012 online 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 tax filing 2012 online Contributions from which you benefit. Free tax filing 2012 online   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 tax filing 2012 online   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 tax filing 2012 online For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Free tax filing 2012 online Cash contributions. Free tax filing 2012 online   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 tax filing 2012 online The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Free tax filing 2012 online   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 tax filing 2012 online If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Free tax filing 2012 online Noncash contributions. Free tax filing 2012 online   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Free tax filing 2012 online See Publication 526 for details. Free tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Free tax filing 2012 online If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Free tax filing 2012 online 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 tax filing 2012 online See Form 8283 and its instructions for details. Free tax filing 2012 online Contributions of appreciated property. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online Your basis in the property is generally what you paid for it. Free tax filing 2012 online If you need more information about basis, get Publication 551, Basis of Assets. Free tax filing 2012 online   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Free tax filing 2012 online For information about these rules, see Publication 526. Free tax filing 2012 online Limit. Free tax filing 2012 online   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 tax filing 2012 online For a discussion of limits on charitable contributions and other information, get Publication 526. Free tax filing 2012 online Casualty and theft losses. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online The property can be personal use property or income-producing property not connected with a U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business. Free tax filing 2012 online The property must be located in the United States at the time of the casualty or theft. Free tax filing 2012 online You can deduct theft losses only in the year in which you discover the loss. Free tax filing 2012 online   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 tax filing 2012 online The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Free tax filing 2012 online   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Free tax filing 2012 online If you do not, you cannot deduct this loss as a casualty or theft loss. Free tax filing 2012 online   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Free tax filing 2012 online Losses from personal use property. Free tax filing 2012 online    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Free tax filing 2012 online 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 tax filing 2012 online Losses from income-producing property. Free tax filing 2012 online   These losses are not subject to the limitations that apply to personal use property. Free tax filing 2012 online Use Section B of Form 4684 to figure your deduction for these losses. Free tax filing 2012 online Job expenses and other miscellaneous deductions. Free tax filing 2012 online   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Free tax filing 2012 online Generally, the allowable deductions must be related to effectively connected income. Free tax filing 2012 online 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 tax filing 2012 online   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Free tax filing 2012 online For more information on miscellaneous deductions, see the instructions for Form 1040NR. Free tax filing 2012 online Travel expenses. Free tax filing 2012 online   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Free tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online   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 tax filing 2012 online You cannot deduct travel expenses for other members of your family or party. Free tax filing 2012 online Deductible travel expenses. Free tax filing 2012 online   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Free tax filing 2012 online , 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 tax filing 2012 online You generally can deduct only 50% of unreimbursed meal expenses. Free tax filing 2012 online The standard meal allowance rates for high-cost areas are available at www. Free tax filing 2012 online gsa. Free tax filing 2012 online gov/perdiem. Free tax filing 2012 online The rates for other areas are in Publication 463. Free tax filing 2012 online   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Free tax filing 2012 online Expenses allocable to U. Free tax filing 2012 online S. Free tax filing 2012 online tax-exempt income. Free tax filing 2012 online   You cannot deduct an expense, or part of an expense, that is allocable to U. Free tax filing 2012 online S. Free tax filing 2012 online tax-exempt income, including income exempt by tax treaty. Free tax filing 2012 online Example. Free tax filing 2012 online Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Free tax filing 2012 online S. Free tax filing 2012 online company. Free tax filing 2012 online During her stay in the United States, she received a salary of $8,000 from her Polish employer. Free tax filing 2012 online She received no other U. Free tax filing 2012 online S. Free tax filing 2012 online source income. Free tax filing 2012 online She spent $3,000 on travel expenses, of which $1,000 were for meals. Free tax filing 2012 online None of these expenses were reimbursed. Free tax filing 2012 online Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Free tax filing 2012 online S. Free tax filing 2012 online income tax. Free tax filing 2012 online In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Free tax filing 2012 online She must reduce the remaining $2,500 of travel expenses by 62. Free tax filing 2012 online 5% ($1,563) because 62. Free tax filing 2012 online 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Free tax filing 2012 online She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Free tax filing 2012 online She completes the remaining lines according to the instructions for Schedule A. Free tax filing 2012 online More information. Free tax filing 2012 online   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Free tax filing 2012 online 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 tax filing 2012 online Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Free tax filing 2012 online S. Free tax filing 2012 online citizens. Free tax filing 2012 online The following items are some of the credits you may be able to claim. Free tax filing 2012 online Foreign tax credit. Free tax filing 2012 online   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 tax filing 2012 online You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Free tax filing 2012 online 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 tax filing 2012 online   For more information, get Publication 514, Foreign Tax Credit for Individuals. Free tax filing 2012 online Child and dependent care credit. Free tax filing 2012 online   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 tax filing 2012 online Generally, you must be able to claim an exemption for your dependent. Free tax filing 2012 online   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Free tax filing 2012 online Credit for the elderly or the disabled. Free tax filing 2012 online   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Free tax filing 2012 online For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Free tax filing 2012 online Education credits. Free tax filing 2012 online   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Free tax filing 2012 online There are two education credits: the American Opportunity Credit and the lifetime learning credit. Free tax filing 2012 online You cannot claim these credits if you are married filing separately. Free tax filing 2012 online Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Free tax filing 2012 online For more information, see Publication 970. Free tax filing 2012 online Retirement savings contributions credit. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Free tax filing 2012 online For more information, see Publication 590. Free tax filing 2012 online Child tax credit. Free tax filing 2012 online   You may be able to take this credit if you have a qualifying child. Free tax filing 2012 online   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free tax filing 2012 online 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 tax filing 2012 online Is a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen, a U. Free tax filing 2012 online S. Free tax filing 2012 online national, or a resident alien. Free tax filing 2012 online Did not provide over half of his or her own support for 2013. Free tax filing 2012 online Lived with you more than half of 2013. Free tax filing 2012 online Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free tax filing 2012 online Is claimed as a dependent on your return. Free tax filing 2012 online An adopted child is always treated as your own child. Free tax filing 2012 online An adopted child includes a child lawfully placed with you for legal adoption. Free tax filing 2012 online   See your form instructions for additional details. Free tax filing 2012 online Adoption credit. Free tax filing 2012 online   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free tax filing 2012 online This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free tax filing 2012 online To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Free tax filing 2012 online Earned income credit. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online 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 tax filing 2012 online You cannot claim the earned income credit if your filing status is married filing separately. Free tax filing 2012 online    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Free tax filing 2012 online You cannot claim the credit using an ITIN. Free tax filing 2012 online 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 tax filing 2012 online An example of a federally funded benefit is Medicaid. Free tax filing 2012 online If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free tax filing 2012 online Other information. Free tax filing 2012 online   There are other eligibility rules that are not discussed here. Free tax filing 2012 online For more information, get Publication 596, Earned Income Credit. Free tax filing 2012 online Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Free tax filing 2012 online You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Free tax filing 2012 online Credits Credits are allowed only if you receive effectively connected income. Free tax filing 2012 online You may be able to claim some of the following credits. Free tax filing 2012 online Foreign tax credit. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online possession on that income. Free tax filing 2012 online   If you do not have foreign source income effectively connected with a U. Free tax filing 2012 online S. Free tax filing 2012 online trade or business, you cannot claim credits against your U. Free tax filing 2012 online S. Free tax filing 2012 online tax for taxes paid or accrued to a foreign country or U. Free tax filing 2012 online S. Free tax filing 2012 online possession. Free tax filing 2012 online   You cannot take any credit for taxes imposed by a foreign country or U. Free tax filing 2012 online S. Free tax filing 2012 online possession on your U. Free tax filing 2012 online S. Free tax filing 2012 online source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Free tax filing 2012 online   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Free tax filing 2012 online See Publication 514 for more information. Free tax filing 2012 online Child and dependent care credit. Free tax filing 2012 online   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 tax filing 2012 online Generally, you must be able to claim an exemption for your dependent. Free tax filing 2012 online   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online   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 tax filing 2012 online Earned income generally means wages, salaries, and professional fees for personal services performed. Free tax filing 2012 online   For more information, get Publication 503. Free tax filing 2012 online Education credits. Free tax filing 2012 online   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing 2012 online However, if you are married and choose to file a joint return with a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Free tax filing 2012 online Retirement savings contributions credit. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online Use Form 8880 to figure the credit. Free tax filing 2012 online For more information, see Publication 590. Free tax filing 2012 online Child tax credit. Free tax filing 2012 online   You may be able to take this credit if you have a qualifying child. Free tax filing 2012 online   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free tax filing 2012 online 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 tax filing 2012 online Is a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen, a U. Free tax filing 2012 online S. Free tax filing 2012 online national, or a resident alien. Free tax filing 2012 online Did not provide over half of his or her own support for 2013. Free tax filing 2012 online Lived with you more than half of 2013. Free tax filing 2012 online Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free tax filing 2012 online Is claimed as a dependent on your return. Free tax filing 2012 online An adopted child is always treated as your own child. Free tax filing 2012 online An adopted child includes a child lawfully placed with you for legal adoption. Free tax filing 2012 online   See your form instructions for additional details. Free tax filing 2012 online Adoption credit. Free tax filing 2012 online   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free tax filing 2012 online This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free tax filing 2012 online To claim the adoption credit, file Form 8839 with your Form 1040NR. Free tax filing 2012 online   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Free tax filing 2012 online S. Free tax filing 2012 online 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 tax filing 2012 online Credit for prior year minimum tax. Free tax filing 2012 online   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 tax filing 2012 online Earned income credit. Free tax filing 2012 online   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Free tax filing 2012 online However, if you are married and choose to file a joint return with a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Free tax filing 2012 online    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Free tax filing 2012 online You cannot claim the credit using an ITIN. Free tax filing 2012 online 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 tax filing 2012 online An example of a federally funded benefit is Medicaid. Free tax filing 2012 online If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Free tax filing 2012 online   See Publication 596 for more information on the credit. Free tax filing 2012 online Tax Withheld You can claim the tax withheld during the year as a payment against your U. Free tax filing 2012 online S. Free tax filing 2012 online tax. Free tax filing 2012 online You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Free tax filing 2012 online The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Free tax filing 2012 online Withholding from wages. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online income tax liability for the same year. Free tax filing 2012 online 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 tax filing 2012 online Excess social security tax withheld. Free tax filing 2012 online   If you have two or more employers, you may be able to claim a credit against your U. Free tax filing 2012 online S. Free tax filing 2012 online income tax liability for social security tax withheld in excess of the maximum required. Free tax filing 2012 online See Social Security and Medicare Taxes in chapter 8 for more information. Free tax filing 2012 online Additional Medicare Tax. Free tax filing 2012 online   Your employer is responsible for withholding the 0. Free tax filing 2012 online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Free tax filing 2012 online 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 tax filing 2012 online Tax paid on undistributed long-term capital gains. Free tax filing 2012 online   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 tax filing 2012 online You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Free tax filing 2012 online Tax withheld at the source. Free tax filing 2012 online   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 tax filing 2012 online Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Free tax filing 2012 online Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Free tax filing 2012 online Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Free tax filing 2012 online Tax withheld on partnership income. Free tax filing 2012 online   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 tax filing 2012 online 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 tax filing 2012 online A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Free tax filing 2012 online In this case, the partnership will give you a statement on Form 1042-S. Free tax filing 2012 online Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Free tax filing 2012 online Claiming tax withheld on your return. Free tax filing 2012 online   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 tax filing 2012 online The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Free tax filing 2012 online 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 tax filing 2012 online You should file Form 1040 and report all income from sources both in and outside the United States. Free tax filing 2012 online However, you can exclude the income discussed in the following paragraphs. Free tax filing 2012 online For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Free tax filing 2012 online 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 tax filing 2012 online There are also limits on what deductions and credits are allowed. Free tax filing 2012 online See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Free tax filing 2012 online Residents of Puerto Rico. Free tax filing 2012 online   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 tax filing 2012 online   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 tax filing 2012 online You must also make your first payment of estimated tax by June 15. Free tax filing 2012 online You cannot file a joint income tax return or make joint payments of estimated tax. Free tax filing 2012 online However, if you are married to a U. Free tax filing 2012 online S. Free tax filing 2012 online citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing 2012 online   If you earn wages subject to withholding, your U. Free tax filing 2012 online S. Free tax filing 2012 online income tax return is due by April 15. Free tax filing 2012 online Your first payment of estimated tax is also due by April 15. Free tax filing 2012 online For information on withholding and estimated tax, see chapter 8 . Free tax filing 2012 online Residents of American Samoa. Free tax filing 2012 online   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 tax filing 2012 online S. Free tax filing 2012 online government or any of its agencies). Free tax filing 2012 online An employee of the American Samoan government is not considered an employee of the U. Free tax filing 2012 online S. Free tax filing 2012 online government or any of its agencies for purposes of the exclusion. Free tax filing 2012 online For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Free tax filing 2012 online S. Free tax filing 2012 online Possessions. Free tax filing 2012 online Prev  Up  Next   Home   More Online Publications
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Filing Past Due Tax Returns

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File all tax returns that are due, regardless of whether or not you can pay in full. File your past due return the same way and to the same location where you would file an on-time return. 

If you have received a notice, make sure to send your past due return to the location indicated on the notice you received.

Why you should file your past due return now

Avoid interest and penalties

File your past due return and pay now to limit interest charges and late payment penalties.

Claim a refund

You risk losing your refund if you don't file your return. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit.

We hold income tax refunds in cases where our records show that one or more income tax returns are past due. We hold them until we get the past due return or receive an acceptable reason for not filing a past due return.

Protect Social Security benefits

If you are self-employed and do not file your federal income tax return, any self-employment income you earned will not be reported to the Social Security Administration and you will not receive credits toward Social Security retirement or disability benefits.

Avoid issues obtaining loans

Loan approvals may be delayed if you don't file your return. Copies of filed tax returns must be submitted to financial institutions, mortgage lenders/brokers, etc., whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.

If you owe more than you can pay

If you cannot pay what you owe, you can request an additional 60-120 days to pay your account in full through the Online Payment Agreement application or by calling 800-829-1040; no user fee will be charged. If you need more time to pay, you can request an installment agreement or you may qualify for an offer in compromise.

What if you don’t file voluntarily

Substitute Return 

If you fail to file, we may file a substitute return for you. This return might not give you credit for deductions and exemptions you may be entitled to receive. We will send you a Notice of Deficiency CP3219N (90-day letter) proposing a tax assessment. You will have 90 days to file your past due tax return or file a petition in Tax Court. If you do neither, we will proceed with our proposed assessment. If you have received notice CP3219N you can not request an extension to file. 

If any of the income listed is incorrect, you may do the following:

  • Contact us at 1-866-681-4271 to let us know.
  • Contact the payer (source) of the income to request a corrected Form W-2 or 1099.
  • Attach the corrected forms when you send us your completed tax returns.

If the IRS files a substitute return, it is still in your best interest to file your own tax return to take advantage of any exemptions, credits and deductions you are entitled to receive. The IRS will generally adjust your account to reflect the correct figures.

Collection and enforcement actions

The return we prepare for you (our proposed assessment) will lead to a tax bill, which, if unpaid, will trigger the collection process. This can include such actions as a levy on your wages or bank account or the filing of a notice of federal tax lien.

If you repeatedly do not file, you could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution.

Help filing your past due return

For filing help, call 1-800-829-1040 or 1-800-829-4059 for TTY/TDD. If you need income information to help prepare a past due return, call the toll-free number at 1-866-681-4271, or contact your employer or payer.

Get our online tax forms and instructions to file your past due return, or order them by calling 1-800-Tax-Form (1-800-829-3676) or 1-800-829-4059 for TTY/TDD. 

If you are experiencing a hardship and you can’t file your past due return, you can call or write your local Taxpayer Advocate Office for your state.

Already filed your past due return

If you received a notice, you should send us a copy of the past due return to the indicated address.

It takes approximately 6 weeks for us to process an accurately completed past due tax return.

Page Last Reviewed or Updated: 16-Sep-2013

The Free Tax Filing 2012 Online

Free tax filing 2012 online 14. Free tax filing 2012 online   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Free tax filing 2012 online Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Free tax filing 2012 online Failing to keep adequate records. Free tax filing 2012 online Failing to file returns. Free tax filing 2012 online Failing to pay taxes. Free tax filing 2012 online Filing returns late. Free tax filing 2012 online Filing false or fraudulent returns. Free tax filing 2012 online Paying taxes late. Free tax filing 2012 online Failing to make deposits. Free tax filing 2012 online Depositing taxes late. Free tax filing 2012 online Making false statements relating to tax. Free tax filing 2012 online Failing to register. Free tax filing 2012 online Misrepresenting that tax is excluded from the price of an article. Free tax filing 2012 online Failure to register. Free tax filing 2012 online   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Free tax filing 2012 online Claims. Free tax filing 2012 online   There are criminal penalties for false or fraudulent claims. Free tax filing 2012 online In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Free tax filing 2012 online An excessive amount is the amount claimed that is more than the allowable amount. Free tax filing 2012 online The penalty is the greater of two times the excessive amount or $10. Free tax filing 2012 online Trust fund recovery penalty. Free tax filing 2012 online   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Free tax filing 2012 online You must pay over these taxes to the U. Free tax filing 2012 online S. Free tax filing 2012 online Government. Free tax filing 2012 online   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Free tax filing 2012 online Willfully means voluntarily, consciously, and intentionally. Free tax filing 2012 online The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Free tax filing 2012 online S. Free tax filing 2012 online Government. Free tax filing 2012 online   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Free tax filing 2012 online If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Free tax filing 2012 online Paying other expenses of the business instead of paying the taxes is willful behavior. Free tax filing 2012 online   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Free tax filing 2012 online This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Free tax filing 2012 online The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Free tax filing 2012 online Having signature power on the business checking account could be a significant factor in determining responsibility. Free tax filing 2012 online Prev  Up  Next   Home   More Online Publications