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H And R Block On Line

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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

New York State Department of State

Website: New York State Department of State

Address: New York State Department of State
Division of Consumer Protection
Consumer Assistance Unit

99 Washington Ave.
Albany, NY 12231-0001

Phone Number: 518-474-8583

Toll-free: 1-800-697-1220

Office of the Attorney General- Albany Office

Website: Office of the Attorney General- Albany Office (Utica office of the attorney general)

Address: Office of the Attorney General- Albany Office
Bureau of Consumer Frauds and Protection
State Capitol
Albany, NY 12224-0341

Phone Number: 518-474-5481

Toll-free: 1-800-771-7755 (NY)

TTY: 1-800-788-9898 (TDD)

Office of the Attorney General- New York City Office

Website: Office of the Attorney General- New York City Office (Utica office of the attorney general)

Address: Office of the Attorney General- New York City Office
Bureau of Consumer Frauds and Protection
120 Broadway, 3rd Floor
New York, NY 10271-0332

Phone Number: 212-416-8300 212-416-8345 (in Spanish)

Toll-free: 1-800-771-7755 (Hotline)

TTY: 1-800-788-9898 (TDD)

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Regional Consumer Protection Offices

Suffolk Regional Office of the Attorney General

Website: Suffolk Regional Office of the Attorney General (Utica office of the attorney general)

Address: Suffolk Regional Office of the Attorney General
300 Motor Parkway, Suite 230
Hauppauge, NY 11788

Phone Number: 631-231-2401

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Syracuse Regional Office of the Attorney General

Website: Syracuse Regional Office of the Attorney General (Utica office of the attorney general)

Address: Syracuse Regional Office of the Attorney General
615 Erie Blvd. W, Suite 102
Syracuse, NY 13204

Phone Number: 315-448-4848

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Utica Regional Office of the Attorney General

Website: Utica Regional Office of the Attorney General (Utica office of the attorney general)

Address: Utica Regional Office of the Attorney General
207 Genesee St., Room 508
Utica, NY 13501

Phone Number: 315-793-2225

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Binghamton Regional Office of the Attorney General

Website: Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Binghamton Regional Office of the Attorney General
State Office Building, 17th Floor
44 Hawley St.
Binghamton, NY 13901

Phone Number: 607-721-8771

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Brooklyn Regional Office Binghamton Regional Office of the Attorney General

Website: Brooklyn Regional Office Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Brooklyn Regional Office Binghamton Regional Office of the Attorney General
55 Hanson Place, Suite 1080
Brooklyn, NY 11217

Phone Number: 718-722-3949

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Buffalo Regional Office of the Attorney General

Website: Buffalo Regional Office of the Attorney General (Utica office of the attorney general)

Address: Buffalo Regional Office of the Attorney General
Main Place Tower, Suite 300A
350 Main St.
Buffalo, NY 14202

Phone Number: 716-853-8404

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Harlem Regional Office of the Attorney General

Website: Harlem Regional Office of the Attorney General (Utica office of the attorney general)

Address: Harlem Regional Office of the Attorney General
163 W. 125th St., Suite 1324
New York, NY 10027

Phone Number: 212-961-4475

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Nassau Regional Office of the Attorney General

Website: Nassau Regional Office of the Attorney General (Utica office of the attorney general)

Address: Nassau Regional Office of the Attorney General
200 Old Country Rd., Suite 240
Mineola, NY 11501

Phone Number: 516-248-3301

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Plattsburgh Regional Office of the Attorney General

Website: Plattsburgh Regional Office of the Attorney General (Utica office of the attorney general)

Address: Plattsburgh Regional Office of the Attorney General
43 Durkee St., Suite 700
Plattsburgh, NY 12901-2958

Phone Number: 518-562-3282

Toll-free: 1-800-771-7755

TTY: 1-800-788-9898

Poughkeepsie Regional Office of the Attorney General

Website: Poughkeepsie Regional Office of the Attorney General (Utica office of the attorney general)

Address: Poughkeepsie Regional Office of the Attorney General
One Civic Center Plaza, Suite 401
Poughkeepsie, NY 12601-3157

Phone Number: 845-485-3900

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Rochester Regional Office of the Attorney General

Website: Rochester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Rochester Regional Office of the Attorney General
144 Exchange Blvd., Suite 200
Rochester, NY 14614-2176

Phone Number: 585-546-7430

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Watertown Regional Office of the Attorney General

Website: Watertown Regional Office of the Attorney General (Utica office of the attorney general)

Address: Watertown Regional Office of the Attorney General
Dulles State Office Building
317 Washington St.
Watertown, NY 13601

Phone Number: 315-785-2444

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Westchester Regional Office of the Attorney General

Website: Westchester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Westchester Regional Office of the Attorney General
101 E. Post Rd.
White Plains, NY 10601-5008

Phone Number: 914-422-8794

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

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County Consumer Protection Offices

Albany County Department of Consumer Affairs

Website: Albany County Department of Consumer Affairs

Address: Albany County Department of Consumer Affairs
Consumer Affairs
112 State St., Suite 1207-08
Albany County Office Building
Albany, NY 12207

Phone Number: 518-447-7581

Ulster County Consumer Fraud Bureau

Website: Ulster County Consumer Fraud Bureau

Address: Ulster County Consumer Fraud Bureau
Consumer Fraud Bureau
20 Lucas Ave.
Kingston, NY 12401-3708

Phone Number: 845-340-3260

Nassau County Office of Consumer Affairs

Website: Nassau County Office of Consumer Affairs

Address: Nassau County Office of Consumer Affairs
200 County Seat Dr.
Mineola, NY 11501

Phone Number: 516-571-2600

Orange County Department of Consumer Affairs

Website: Orange County Department of Consumer Affairs

Address: Orange County Department of Consumer Affairs
99 Main St.
Goshen, NY 10924

Phone Number: 845-360-6700

Putnam County Department of Consumer Affairs

Website: Putnam County Department of Consumer Affairs

Address: Putnam County Department of Consumer Affairs
110 Old Route 6, Bldg. 3
Carmel, NY 10512

Phone Number: 845-808-1617

Rockland County Office of Consumer Protection

Website: Rockland County Office of Consumer Protection

Address: Rockland County Office of Consumer Protection
18 New Hempstead Rd., 6th Floor
New City, NY 10956

Phone Number: 845-708-7600

Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Website: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Address: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures
64 Kellar Ave.
Schenectady, NY 12306

Phone Number: 518-356-7473 (Consumer Affairs) 518-356-6795 (Weights & Measures)

Westchester County Department of Consumer Protection

Website: Westchester County Department of Consumer Protection

Address: Westchester County Department of Consumer Protection
148 Martine Ave., Room 407
White Plains, NY 10601

Phone Number: 914-995-2155

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City Consumer Protection Offices

Town of Colonie Attorney

Website: Town of Colonie Attorney

Address: Town of Colonie Attorney
Consumer Protection Board
Memorial Town Hall
534 Loudon Rd.
Newtonville, NY 12128

Phone Number: 518-783-2790

Mt. Vernon Office of Consumer Affairs

Website: Mt. Vernon Office of Consumer Affairs

Address: Mt. Vernon Office of Consumer Affairs
City Hall
One Roosevelt Square
Mount Vernon, NY 10550

Phone Number: 914-665-2433

New York City Department of Consumer Affairs

Website: New York City Department of Consumer Affairs

Address: New York City Department of Consumer Affairs
42 Broadway, 9th Floor
New York, NY 10004

Phone Number: 212-639-9675

TTY: 212-487-2710

Yonkers Consumer Protection Bureau

Website: Yonkers Consumer Protection Bureau

Address: Yonkers Consumer Protection Bureau
87 Nepperhan Ave., Room 212
Yonkers, NY 10701

Phone Number: 914-377-3000 (Helpline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Banking Department

Website: Banking Department

Address: Banking Department
Consumer Help Unit
25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Financial Services

Website: Department of Financial Services

Address: Department of Financial Services
Insurance Department
Consumer Assistance Unit

One Commerce Plaza
Albany, NY 12257

Phone Number: 518-474-6600

Toll-free: 1-800-342-3736 (NY)

Insurance Department

Website: Insurance Department

Address: Insurance Department
Insurance Division
Consumer Assistance Unit

25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General (Utica office of the attorney general)

Address: Office of the Attorney General
Investor Protection Bureau
120 Broadway, 23rd Floor
New York, NY 10271

Phone Number: 212-416-8222

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Service

Website: Department of Public Service

Address: Department of Public Service
Office of Consumer Services
3 Empire State Plaza
Albany, NY 12223

Toll-free: 1-800-342-3377
1-800-342-3355 (Termination) 1-800-342-3355 (Termination)

TTY: 1-800-662-1220

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The H And R Block On Line

H and r block on line 6. H and r block on line   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. H and r block on line Dual status does not refer to your citizenship; it refers only to your resident status in the United States. H and r block on line In determining your U. H and r block on line S. H and r block on line income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. H and r block on line The most common dual-status tax years are the years of arrival and departure. H and r block on line See Dual-Status Aliens in chapter 1. H and r block on line If you are married and choose to be treated as a U. H and r block on line S. H and r block on line resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. H and r block on line Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. H and r block on line Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. H and r block on line S. H and r block on line Individual Income Tax Return 1040-C U. H and r block on line S. H and r block on line Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. H and r block on line S. H and r block on line Estimated Tax for Nonresident Alien Individuals 1040NR U. H and r block on line S. H and r block on line Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. H and r block on line Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. H and r block on line If you have not previously established a fiscal tax year, your tax year is the calendar year. H and r block on line A calendar year is 12 consecutive months ending on December 31. H and r block on line 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. H and r block on line S. H and r block on line resident for any calendar year, you will be treated as a U. H and r block on line S. H and r block on line resident for any part of your fiscal year that falls within that calendar year. H and r block on line Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. H and r block on line Income from sources outside the United States is taxable if you receive it while you are a resident alien. H and r block on line The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. H and r block on line For the part of the year you are a nonresident alien, you are taxed on income from U. H and r block on line S. H and r block on line sources and on certain foreign source income treated as effectively connected with a U. H and r block on line S. H and r block on line trade or business. H and r block on line (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. H and r block on line ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. H and r block on line The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. H and r block on line S. H and r block on line citizen after receiving it and before the end of the year. H and r block on line Income from U. H and r block on line S. H and r block on line sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. H and r block on line Generally, tax treaty provisions apply only to the part of the year you were a nonresident. H and r block on line In certain cases, however, treaty provisions may apply while you were a resident alien. H and r block on line See chapter 9 for more information. H and r block on line When determining what income is taxed in the United States, you must consider exemptions under U. H and r block on line S. H and r block on line tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. H and r block on line For a further discussion of tax treaties, see chapter 9. H and r block on line Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. H and r block on line 1) Standard deduction. H and r block on line   You cannot use the standard deduction allowed on Form 1040. H and r block on line However, you can itemize any allowable deductions. H and r block on line 2) Exemptions. H and r block on line   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. H and r block on line 3) Head of household. H and r block on line   You cannot use the head of household Tax Table column or Tax Computation Worksheet. H and r block on line 4) Joint return. H and r block on line   You cannot file a joint return. H and r block on line However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. H and r block on line 5) Tax rates. H and r block on line   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. H and r block on line S. H and r block on line trade or business. H and r block on line You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. H and r block on line 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, or South Korea, or Married U. H and r block on line S. H and r block on line national. H and r block on line  See the instructions for Form 1040NR to see if you qualify. H and r block on line    A U. H and r block on line S. H and r block on line national is an individual who, although not a U. H and r block on line S. H and r block on line citizen, owes his or her allegiance to the United States. H and r block on line U. H and r block on line S. H and r block on line nationals include American Samoans and Northern Mariana Islanders who chose to become U. H and r block on line S. H and r block on line nationals instead of U. H and r block on line S. H and r block on line citizens. H and r block on line 6) Tax credits. H and r block on line   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. H and r block on line S. H and r block on line citizen or resident, as discussed in chapter 1. H and r block on line Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H and r block on line Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H and r block on line The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H and r block on line You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H and r block on line Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. H and r block on line S. H and r block on line national, or Student or business apprentice from India. H and r block on line For more information, see Exemptions in chapter 5. H and r block on line How To Figure Tax When you figure your U. H and r block on line S. H and r block on line tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. H and r block on line Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. H and r block on line S. H and r block on line citizens and residents. H and r block on line Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. H and r block on line You cannot take any deductions against this income. H and r block on line Social security and railroad retirement benefits. H and r block on line   During the part of the year you are a nonresident alien, 85% of any U. H and r block on line S. H and r block on line social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H and r block on line (See The 30% Tax in chapter 4. H and r block on line )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. H and r block on line Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. H and r block on line If you received U. H and r block on line S. H and r block on line social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. H and r block on line You will not receive separate statements for the benefits received during your periods of U. H and r block on line S. H and r block on line residence and nonresidence. H and r block on line Therefore, it is important for you to keep careful records of these amounts. H and r block on line You will need this information to properly complete your return and determine your tax liability. H and r block on line If you received railroad retirement benefits while you were a nonresident alien, the U. H and r block on line S. H and r block on line Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. H and r block on line If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. H and r block on line Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. H and r block on line Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. H and r block on line There are certain restrictions that may apply. H and r block on line These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. H and r block on line Foreign tax credit. H and r block on line   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. H and r block on line   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. H and r block on line For more information, see the Instructions for Form 1116 and Publication 514. H and r block on line Child and dependent care credit. H and r block on line   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. H and r block on line Generally, you must be able to claim an exemption for your dependent. H and r block on line   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. H and r block on line   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 for that tax year. H and r block on line   For more information, get Publication 503 and Form 2441. H and r block on line Retirement savings contributions credit. H and r block on line   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. H and r block on line 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. H and r block on line Use Form 8880 to figure the credit. H and r block on line For more information, see Publication 590. H and r block on line Child tax credit. H and r block on line   You may be able to take this credit if you have a qualifying child. H and r block on line   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. H and r block on line 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). H and r block on line Is a U. H and r block on line S. H and r block on line citizen, a U. H and r block on line S. H and r block on line national, or a resident alien. H and r block on line Did not provide over half of his or her own support for 2013. H and r block on line Lived with you more than half of 2013. H and r block on line Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. H and r block on line Is claimed as a dependent on your return. H and r block on line An adopted child is always treated as your own child. H and r block on line An adopted child includes a child lawfully placed with you for legal adoption. H and r block on line   See your form instructions for additional details. H and r block on line Adoption credit. H and r block on line   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. H and r block on line This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. H and r block on line To claim the adoption credit, file Form 8839 with the U. H and r block on line S. H and r block on line income tax return that you file. H and r block on line   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. H and r block on line S. H and r block on line 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). H and r block on line Payments You can report as payments against your U. H and r block on line S. H and r block on line income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. H and r block on line These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. H and r block on line S. H and r block on line sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. H and r block on line Forms To File The U. H and r block on line S. H and r block on line income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. H and r block on line Resident at end of year. H and r block on line   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. H and r block on line S. H and r block on line resident on the last day of the tax year. H and r block on line Write “Dual-Status Return” across the top of the return. H and r block on line Attach a statement to your return to show the income for the part of the year you are a nonresident. H and r block on line You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. H and r block on line Nonresident at end of year. H and r block on line   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. H and r block on line S. H and r block on line resident on the last day of the tax year. H and r block on line Write “Dual-Status Return” across the top of the return. H and r block on line Attach a statement to your return to show the income for the part of the year you are a resident. H and r block on line You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. H and r block on line   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. H and r block on line For more information, see Expatriation Tax in chapter 4. H and r block on line Statement. H and r block on line   Any statement must have your name, address, and taxpayer identification number on it. H and r block on line You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. H and r block on line When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. H and r block on line If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. H and r block on line In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. H and r block on line If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. H and r block on line If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. H and r block on line If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. H and r block on line If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. H and r block on line In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. H and r block on line O. H and r block on line Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. H and r block on line Prev  Up  Next   Home   More Online Publications