File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

H&r Block Advantage

2012 Tax Forms 1040 InstructionsAmended Tax FormHow To Do State Taxes For FreeH&r Block Onlinetaxes Hrblock ComTax Return For StudentsDo My 2012 Taxes Online For FreeWhat Forms Do I Need To File My 2011 TaxesReview Tax Act 2010How To File 2007 Taxes Online FreeTax Act Online 2012How To Fill Out 1040xFree State Tax Forms OnlineTurbotax For Military MembersIrs Free File1040ez 2012Income Tax 1040ezMilitary Onesource TaxesH And R Block File FreeFiling Your State Taxes Free1040x Amended Tax FormCheap State Taxes OnlineTaxes Supplemental Security Income SsiIrs Form 4868Irs GovCollege Students Filing TaxesTax Act 20081040nr Ez TurbotaxIrs Amended Returns2012 Pdf Tax Forms 1040Free Income Tax ReturnFile 1040nr Online Free1040ez File On Line2010 Form 1040 EzTax Returns1040ez Tax Form1040nr Ez OnlineE File Tax ReturnsFree Online Federal And State Tax Filing 2013Printable 1040ez Tax FormAmended Irs Tax Forms

H&r Block Advantage

H&r block advantage Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. H&r block advantage Credit card charge tips, How to keep a daily tip record. H&r block advantage D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. H&r block advantage Electronic tip statement, Electronic tip statement. H&r block advantage Employers Giving money to, for taxes, Giving your employer money for taxes. H&r block advantage Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. H&r block advantage Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. H&r block advantage Form 4070, What tips to report. H&r block advantage Sample filled-in, Form 4070A, How to keep a daily tip record. H&r block advantage Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. H&r block advantage Form 8027, How to request an approved lower rate. H&r block advantage Form W-2 Uncollected taxes, Giving your employer money for taxes. H&r block advantage , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. H&r block advantage Free tax services, Free help with your tax return. H&r block advantage G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. H&r block advantage P Penalties Failure to report tips to employer, Penalty for not reporting tips. H&r block advantage Underpayment of estimated taxes, Giving your employer money for taxes. H&r block advantage Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. H&r block advantage Service charge paid as wages, Service charges. H&r block advantage Social security and Medicare taxes Allocated tips, How to report allocated tips. H&r block advantage Reporting of earnings to Social Security Administration, Why report tips to your employer. H&r block advantage Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. H&r block advantage Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. H&r block advantage T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. H&r block advantage Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. H&r block advantage TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. H&r block advantage , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. H&r block advantage W Withholding, Why report tips to your employer. H&r block advantage Prev  Up     Home   More Online Publications
Español

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

Georgia Governors Office of Consumer Affairs

Website: Georgia Governors Office of Consumer Affairs

Address: Georgia Governors Office of Consumer Affairs
2 Martin Luther King, Jr. Dr., SE
Suite 356
Atlanta, GA 30334-9077

Phone Number: 404-651-8600

Toll-free: 1-800-869-1123 (GA)

Back to Top

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.

Department of Banking and Finance

Website: Department of Banking and Finance

Address: Department of Banking and Finance
2990 Brandywine Rd., Suite 200
Atlanta, GA 30341-5565

Phone Number: 770-986-1633

Toll-free: 1-888-986-1633 (GA)

Back to Top

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.

Insurance and Safety Fire Commissioner

Website: Insurance and Safety Fire Commissioner

Address: Insurance and Safety Fire Commissioner
Two Martin Luther King, Jr., Dr.
West Tower, Suite 704
Atlanta, GA 30334

Phone Number: 404-656-2070

Toll-free: 1-800-656-2298 (GA)

Back to Top

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 Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Division of Securities and Business Regulation
237 Coliseum Dr.
Macon, GA 31217-3858

Phone Number: 478-207-2440

Back to Top

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.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Affairs Division
244 Washington St., SW
Atlanta, GA 30334

Phone Number: 404-656-4501

Toll-free: 1-800-282-5813 (GA)

Back to Top

The H&r Block Advantage

H&r block advantage 5. H&r block advantage   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. H&r block advantage J-1 visa holders. H&r block advantage 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. H&r block advantage The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. H&r block advantage Resident aliens should get publications, forms, and instructions for U. H&r block advantage S. H&r block advantage citizens, because the information for filing returns for resident aliens is generally the same as for U. H&r block advantage S. H&r block advantage citizens. H&r block advantage 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. H&r block advantage 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. H&r block advantage 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. H&r block advantage S. H&r block advantage Individual Income Tax Return 1040NR U. H&r block advantage S. H&r block advantage Nonresident Alien Income Tax Return 1040NR-EZ U. H&r block advantage S. H&r block advantage 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. H&r block advantage Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. H&r block advantage If you have not previously established a fiscal tax year, your tax year is the calendar year. H&r block advantage A calendar year is 12 consecutive months ending on December 31. H&r block advantage 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&r block advantage S. H&r block advantage resident for any calendar year, you will be treated as a U. H&r block advantage S. H&r block advantage resident for any part of your fiscal year that falls within that calendar year. H&r block advantage Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. H&r block advantage For an individual, this is a social security number (SSN). H&r block advantage If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). H&r block advantage 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. H&r block advantage You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. H&r block advantage S. H&r block advantage trade or business at any time during the year, An alien who has a U. H&r block advantage S. H&r block advantage 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). H&r block advantage Social security number (SSN). H&r block advantage   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. H&r block advantage S. H&r block advantage employment. H&r block advantage   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. H&r block advantage You can also download Form SS-5 from the SSA's website at www. H&r block advantage socialsecurity. H&r block advantage gov/ssnumber/ss5. H&r block advantage htm. H&r block advantage 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. H&r block advantage Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. H&r block advantage F-1 and M-1 visa holders. H&r block advantage    If you are an F-1 or M-1 student, you must also show your Form I-20. H&r block advantage For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. H&r block advantage socialsecurity. H&r block advantage gov/pubs/10181. H&r block advantage html. H&r block advantage J-1 visa holders. H&r block advantage   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. H&r block advantage For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. H&r block advantage socialsecurity. H&r block advantage gov/pubs/10107. H&r block advantage html. H&r block advantage Individual taxpayer identification number (ITIN). H&r block advantage   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. H&r block advantage For details on how to do so, see Form W-7 and its instructions. H&r block advantage Allow 6 to 10 weeks for the IRS to notify you of your ITIN. H&r block advantage If you already have an ITIN, enter it wherever an SSN is required on your tax return. H&r block advantage   An ITIN is for tax use only. H&r block advantage It does not entitle you to social security benefits or change your employment or immigration status under U. H&r block advantage S. H&r block advantage law. H&r block advantage   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. H&r block advantage Employer identification number (EIN). H&r block advantage   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. H&r block advantage To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. H&r block advantage Filing Status The amount of your tax depends on your filing status. H&r block advantage Your filing status is important in determining whether you can take certain deductions and credits. H&r block advantage The rules for determining your filing status are different for resident aliens and nonresident aliens. H&r block advantage Resident Aliens Resident aliens can use the same filing statuses available to U. H&r block advantage S. H&r block advantage citizens. H&r block advantage See your form instructions or Publication 501 for more information on filing status. H&r block advantage Married filing jointly. H&r block advantage   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. H&r block advantage Qualifying widow(er). H&r block advantage   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. H&r block advantage This applies only if you could have filed a joint return with your spouse for the year your spouse died. H&r block advantage Head of household. H&r block advantage   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. H&r block advantage You must be a resident alien for the entire tax year. H&r block advantage   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. H&r block advantage Note. H&r block advantage   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. H&r block advantage In that case, you will not be entitled to the credit. H&r block advantage See Publication 596 for more information. H&r block advantage Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. H&r block advantage If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. H&r block advantage Married nonresident alien. H&r block advantage   Married nonresident aliens who are not married to U. H&r block advantage S. H&r block advantage 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. H&r block advantage S. H&r block advantage trade or business. H&r block advantage Exceptions. H&r block advantage   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. H&r block advantage 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. H&r block advantage S. H&r block advantage national. H&r block advantage See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. H&r block advantage U. H&r block advantage S. H&r block advantage national is defined later in this section under Qualifying widow(er) . H&r block advantage   A nonresident alien generally cannot file as married filing jointly. H&r block advantage However, a nonresident alien who is married to a U. H&r block advantage S. H&r block advantage citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. H&r block advantage For information on these choices, see chapter 1. H&r block advantage 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. H&r block advantage Qualifying widow(er). H&r block advantage   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. H&r block advantage You were a resident of Canada, Mexico, or South Korea, or a U. H&r block advantage S. H&r block advantage national (defined later). H&r block advantage Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. H&r block advantage You have a dependent child living with you. H&r block advantage See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. H&r block advantage   A U. H&r block advantage S. H&r block advantage national is an individual who, although not a U. H&r block advantage S. H&r block advantage citizen, owes his or her allegiance to the United States. H&r block advantage U. H&r block advantage S. H&r block advantage nationals include American Samoans and Northern Mariana Islanders who chose to become U. H&r block advantage S. H&r block advantage nationals instead of U. H&r block advantage S. H&r block advantage citizens. H&r block advantage Head of household. H&r block advantage   You cannot file as head of household if you are a nonresident alien at any time during the tax year. H&r block advantage However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. H&r block advantage S. H&r block advantage 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 . H&r block advantage Note. H&r block advantage   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. H&r block advantage In that case, your spouse will not be entitled to the credit. H&r block advantage See Publication 596 for more information. H&r block advantage Estates and trusts. H&r block advantage   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. H&r block advantage S. H&r block advantage trade or business. H&r block advantage Special rules for aliens from certain U. H&r block advantage S. H&r block advantage possessions. H&r block advantage   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. H&r block advantage Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. H&r block advantage For resident aliens, this includes income from sources both within and outside the United States. H&r block advantage 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. H&r block advantage S. H&r block advantage sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). H&r block advantage Deductions Resident and nonresident aliens can claim similar deductions on their U. H&r block advantage S. H&r block advantage tax returns. H&r block advantage However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. H&r block advantage S. H&r block advantage trade or business. H&r block advantage Resident Aliens You can claim the same deductions allowed to U. H&r block advantage S. H&r block advantage citizens if you are a resident alien for the entire tax year. H&r block advantage 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. H&r block advantage You should get Form 1040 and instructions for more information on how to claim your allowable deductions. H&r block advantage Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. H&r block advantage You generally cannot claim deductions related to income that is not connected with your U. H&r block advantage S. H&r block advantage business activities. H&r block advantage 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. H&r block advantage Ordinary and necessary business expenses. H&r block advantage   You can deduct all ordinary and necessary expenses in the operation of your U. H&r block advantage S. H&r block advantage trade or business to the extent they relate to income effectively connected with that trade or business. H&r block advantage The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. H&r block advantage For information about other business expenses, see Publication 535. H&r block advantage Losses. H&r block advantage   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. H&r block advantage to the extent that they relate to income that is effectively connected with a trade or business in the United States. H&r block advantage Educator expenses. H&r block advantage   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. H&r block advantage For more information, see your tax form instructions. H&r block advantage Individual retirement arrangement (IRA). H&r block advantage   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. H&r block advantage But you must have taxable compensation effectively connected with a U. H&r block advantage S. H&r block advantage trade or business to do so. H&r block advantage A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. H&r block advantage If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. H&r block advantage ) at work or through self-employment, your IRA deduction may be reduced or eliminated. H&r block advantage But you can still make contributions to a traditional IRA even if you cannot deduct them. H&r block advantage If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. H&r block advantage   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). H&r block advantage Moving expenses. H&r block advantage   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. H&r block advantage 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. H&r block advantage 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. H&r block advantage If you had no former job location, the new job location must be at least 50 miles from your former home. H&r block advantage   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. H&r block advantage   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. H&r block advantage   For more information on the moving expense deduction, see Publication 521. H&r block advantage Reimbursements. H&r block advantage   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. H&r block advantage 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. H&r block advantage For more information, see Publication 521. H&r block advantage Moving expense or travel expense. H&r block advantage   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. H&r block advantage 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. H&r block advantage Self-employed SEP, SIMPLE, and qualified retirement plans. H&r block advantage   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. H&r block advantage To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. H&r block advantage S. H&r block advantage trade or business. H&r block advantage   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. H&r block advantage Penalty on early withdrawal of savings. H&r block advantage   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. H&r block advantage Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. H&r block advantage However, if the interest income is effectively connected with your U. H&r block advantage S. H&r block advantage 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. H&r block advantage Student loan interest expense. H&r block advantage   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. H&r block advantage Generally, you can claim the deduction if all the following requirements are met. H&r block advantage Your filing status is any filing status except married filing separately. H&r block advantage Your modified adjusted gross income is less than $75,000. H&r block advantage No one else is claiming an exemption for you on his or her 2013 tax return. H&r block advantage 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. H&r block advantage 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. H&r block advantage The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. H&r block advantage The person for whom the expenses were paid or incurred was an eligible student. H&r block advantage Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. H&r block advantage For more information, see Publication 970, Tax Benefits for Education. H&r block advantage Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block advantage S. H&r block advantage citizens. H&r block advantage However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block advantage S. H&r block advantage tax return. H&r block advantage Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. H&r block advantage S. H&r block advantage citizens. H&r block advantage You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. H&r block advantage S. H&r block advantage tax purposes and was not the dependent of another taxpayer. H&r block advantage 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. H&r block advantage You can claim an exemption for each person who qualifies as a dependent according to the rules for U. H&r block advantage S. H&r block advantage citizens. H&r block advantage 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. H&r block advantage Get Publication 501 for more information. H&r block advantage Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. H&r block advantage See Identification Number, earlier. H&r block advantage 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). H&r block advantage You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. H&r block advantage Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. H&r block advantage See Identification Number, earlier. H&r block advantage Residents of Mexico or Canada or U. H&r block advantage S. H&r block advantage nationals. H&r block advantage   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. H&r block advantage S. H&r block advantage tax purposes and cannot be claimed as the dependent on another U. H&r block advantage S. H&r block advantage taxpayer's return. H&r block advantage In addition, you can claim exemptions for your dependents who meet certain tests. H&r block advantage Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. H&r block advantage S. H&r block advantage citizens to determine who is a dependent and for which dependents exemptions can be claimed. H&r block advantage See Publication 501 for these rules. H&r block advantage For purposes of these rules, dependents who are U. H&r block advantage S. H&r block advantage nationals meet the citizenship test discussed in Publication 501. H&r block advantage Residents of South Korea. H&r block advantage   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. H&r block advantage 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. H&r block advantage S. H&r block advantage source gross income effectively connected with a U. H&r block advantage S. H&r block advantage trade or business for the tax year to the alien's entire income from all sources during the tax year. H&r block advantage Example. H&r block advantage Mr. H&r block advantage Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. H&r block advantage During the tax year he receives U. H&r block advantage S. H&r block advantage compensation of $18,000. H&r block advantage He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. H&r block advantage S. H&r block advantage trade or business. H&r block advantage Thus, his total income for the year is $24,000. H&r block advantage Mr. H&r block advantage Park meets all requirements for claiming exemptions for his spouse and two children. H&r block advantage 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. H&r block advantage   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. H&r block advantage   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. H&r block advantage S. H&r block advantage taxpayer's return. H&r block advantage   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. H&r block advantage S. H&r block advantage citizens. H&r block advantage See Publication 501 for these rules. H&r block advantage   List your spouse and dependents on line 7c of Form 1040NR. H&r block advantage Enter the total on the appropriate line to the right of line 7c. H&r block advantage Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block advantage However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block advantage S. H&r block advantage trade or business. H&r block advantage Resident Aliens You can claim the same itemized deductions as U. H&r block advantage S. H&r block advantage citizens, using Schedule A of Form 1040. H&r block advantage 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. H&r block advantage If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. H&r block advantage For further information, see Form 1040 and instructions. H&r block advantage Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. H&r block advantage S. H&r block advantage trade or business. H&r block advantage These deductions include state and local income taxes, charitable contributions to U. H&r block advantage S. H&r block advantage organizations, casualty and theft losses, and miscellaneous deductions. H&r block advantage Use Schedule A of Form 1040NR to claim itemized deductions. H&r block advantage If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. H&r block advantage If you are claiming any other itemized deduction, you must file Form 1040NR. H&r block advantage Standard deduction. H&r block advantage   Nonresident aliens cannot claim the standard deduction. H&r block advantage However, see Students and business apprentices from India , next. H&r block advantage Students and business apprentices from India. H&r block advantage   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. H&r block advantage You can claim the standard deduction provided you do not claim itemized deductions. H&r block advantage   Use Worksheet 5-1 to figure your standard deduction. H&r block advantage If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. H&r block advantage State and local income taxes. H&r block advantage   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. H&r block advantage 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. H&r block advantage 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. H&r block advantage See Recoveries in Publication 525 for details on how to figure the amount to include in income. H&r block advantage Charitable contributions. H&r block advantage   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. H&r block advantage Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. H&r block advantage Certain organizations that promote national or international amateur sports competition are also qualified organizations. H&r block advantage Foreign organizations. H&r block advantage   Contributions made directly to a foreign organization are not deductible. H&r block advantage However, you can deduct contributions to a U. H&r block advantage S. H&r block advantage organization that transfers funds to a charitable foreign organization if the U. H&r block advantage S. H&r block advantage organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. H&r block advantage S. H&r block advantage organization. H&r block advantage   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. H&r block advantage Worksheet 5-1. H&r block advantage 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. H&r block advantage If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. H&r block advantage You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. H&r block advantage 1 Enter the amount shown below for your filing status. H&r block advantage           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. H&r block advantage           2 Can you be claimed as a dependent on someone else's U. H&r block advantage S. H&r block advantage income tax return?  No. H&r block advantage Enter the amount from line 1 on line 4. H&r block advantage Skip line 3 and go to line 5. H&r block advantage   Yes. H&r block advantage Go to line 3. H&r block advantage         3 Is your earned income* more than $650?           Yes. H&r block advantage Add $350 to your earned income. H&r block advantage Enter the total. H&r block advantage           No. H&r block advantage Enter $1,000 3. H&r block advantage       4 Enter the smaller of line 1 or line 3 4. H&r block advantage   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). H&r block advantage If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). H&r block advantage Otherwise, enter -0- 5. H&r block advantage   6 Add lines 4 and 5. H&r block advantage Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). H&r block advantage Print “Standard Deduction Allowed Under U. H&r block advantage S. H&r block advantage –India Income Tax Treaty” in the space to the left of these lines. H&r block advantage This is your standard deduction for 2013. H&r block advantage 6. H&r block advantage   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. H&r block advantage It also includes any amount received as a scholarship that you must include in your income. H&r block advantage 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). H&r block advantage Contributions from which you benefit. H&r block advantage   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. H&r block advantage   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. H&r block advantage For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. H&r block advantage Cash contributions. H&r block advantage   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. H&r block advantage The written record must include the name of the charity, date of the contribution, and the amount of the contribution. H&r block advantage   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). H&r block advantage If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. H&r block advantage Noncash contributions. H&r block advantage   For contributions not made in cash, the records you must keep depend on the amount of your deduction. H&r block advantage See Publication 526 for details. H&r block advantage 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. H&r block advantage 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. H&r block advantage If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. H&r block advantage If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. H&r block advantage You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. H&r block advantage See Form 8283 and its instructions for details. H&r block advantage Contributions of appreciated property. H&r block advantage   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. H&r block advantage 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. H&r block advantage Your basis in the property is generally what you paid for it. H&r block advantage If you need more information about basis, get Publication 551, Basis of Assets. H&r block advantage   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. H&r block advantage For information about these rules, see Publication 526. H&r block advantage Limit. H&r block advantage   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. H&r block advantage For a discussion of limits on charitable contributions and other information, get Publication 526. H&r block advantage Casualty and theft losses. H&r block advantage   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. H&r block advantage S. H&r block advantage trade or business. H&r block advantage The property can be personal use property or income-producing property not connected with a U. H&r block advantage S. H&r block advantage trade or business. H&r block advantage The property must be located in the United States at the time of the casualty or theft. H&r block advantage You can deduct theft losses only in the year in which you discover the loss. H&r block advantage   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. H&r block advantage The fair market value of property immediately after a theft is considered zero, because you no longer have the property. H&r block advantage   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. H&r block advantage If you do not, you cannot deduct this loss as a casualty or theft loss. H&r block advantage   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. H&r block advantage Losses from personal use property. H&r block advantage    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. H&r block advantage 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. H&r block advantage Losses from income-producing property. H&r block advantage   These losses are not subject to the limitations that apply to personal use property. H&r block advantage Use Section B of Form 4684 to figure your deduction for these losses. H&r block advantage Job expenses and other miscellaneous deductions. H&r block advantage   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. H&r block advantage Generally, the allowable deductions must be related to effectively connected income. H&r block advantage 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). H&r block advantage   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). H&r block advantage For more information on miscellaneous deductions, see the instructions for Form 1040NR. H&r block advantage Travel expenses. H&r block advantage   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. H&r block advantage 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. H&r block advantage 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. H&r block advantage   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. H&r block advantage You cannot deduct travel expenses for other members of your family or party. H&r block advantage Deductible travel expenses. H&r block advantage   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. H&r block advantage , 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. H&r block advantage You generally can deduct only 50% of unreimbursed meal expenses. H&r block advantage The standard meal allowance rates for high-cost areas are available at www. H&r block advantage gsa. H&r block advantage gov/perdiem. H&r block advantage The rates for other areas are in Publication 463. H&r block advantage   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). H&r block advantage Expenses allocable to U. H&r block advantage S. H&r block advantage tax-exempt income. H&r block advantage   You cannot deduct an expense, or part of an expense, that is allocable to U. H&r block advantage S. H&r block advantage tax-exempt income, including income exempt by tax treaty. H&r block advantage Example. H&r block advantage Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. H&r block advantage S. H&r block advantage company. H&r block advantage During her stay in the United States, she received a salary of $8,000 from her Polish employer. H&r block advantage She received no other U. H&r block advantage S. H&r block advantage source income. H&r block advantage She spent $3,000 on travel expenses, of which $1,000 were for meals. H&r block advantage None of these expenses were reimbursed. H&r block advantage Under the tax treaty with Poland, $5,000 of her salary is exempt from U. H&r block advantage S. H&r block advantage income tax. H&r block advantage In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). H&r block advantage She must reduce the remaining $2,500 of travel expenses by 62. H&r block advantage 5% ($1,563) because 62. H&r block advantage 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. H&r block advantage She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). H&r block advantage She completes the remaining lines according to the instructions for Schedule A. H&r block advantage More information. H&r block advantage   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. H&r block advantage 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. H&r block advantage Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. H&r block advantage S. H&r block advantage citizens. H&r block advantage The following items are some of the credits you may be able to claim. H&r block advantage Foreign tax credit. H&r block advantage   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. H&r block advantage You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. H&r block advantage 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. H&r block advantage   For more information, get Publication 514, Foreign Tax Credit for Individuals. H&r block advantage Child and dependent care credit. H&r block advantage   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. H&r block advantage Generally, you must be able to claim an exemption for your dependent. H&r block advantage   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. H&r block advantage Credit for the elderly or the disabled. H&r block advantage   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. H&r block advantage For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). H&r block advantage Education credits. H&r block advantage   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. H&r block advantage There are two education credits: the American Opportunity Credit and the lifetime learning credit. H&r block advantage You cannot claim these credits if you are married filing separately. H&r block advantage Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. H&r block advantage For more information, see Publication 970. H&r block advantage Retirement savings contributions credit. H&r block advantage   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&r block advantage 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). H&r block advantage Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. H&r block advantage For more information, see Publication 590. H&r block advantage Child tax credit. H&r block advantage   You may be able to take this credit if you have a qualifying child. H&r block advantage   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. H&r block advantage 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&r block advantage Is a U. H&r block advantage S. H&r block advantage citizen, a U. H&r block advantage S. H&r block advantage national, or a resident alien. H&r block advantage Did not provide over half of his or her own support for 2013. H&r block advantage Lived with you more than half of 2013. H&r block advantage Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. H&r block advantage Is claimed as a dependent on your return. H&r block advantage An adopted child is always treated as your own child. H&r block advantage An adopted child includes a child lawfully placed with you for legal adoption. H&r block advantage   See your form instructions for additional details. H&r block advantage Adoption credit. H&r block advantage   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. H&r block advantage This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. H&r block advantage To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. H&r block advantage Earned income credit. H&r block advantage   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). H&r block advantage 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. H&r block advantage 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. H&r block advantage 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. H&r block advantage You cannot claim the earned income credit if your filing status is married filing separately. H&r block advantage    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. H&r block advantage You cannot claim the credit using an ITIN. H&r block advantage 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. H&r block advantage An example of a federally funded benefit is Medicaid. H&r block advantage If a card has this legend and the individual's immigration status has changed so that the individual is now a U. H&r block advantage S. H&r block advantage citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. H&r block advantage Other information. H&r block advantage   There are other eligibility rules that are not discussed here. H&r block advantage For more information, get Publication 596, Earned Income Credit. H&r block advantage Nonresident Aliens You can claim some of the same credits that resident aliens can claim. H&r block advantage You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. H&r block advantage Credits Credits are allowed only if you receive effectively connected income. H&r block advantage You may be able to claim some of the following credits. H&r block advantage Foreign tax credit. H&r block advantage   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. H&r block advantage S. H&r block advantage possession on that income. H&r block advantage   If you do not have foreign source income effectively connected with a U. H&r block advantage S. H&r block advantage trade or business, you cannot claim credits against your U. H&r block advantage S. H&r block advantage tax for taxes paid or accrued to a foreign country or U. H&r block advantage S. H&r block advantage possession. H&r block advantage   You cannot take any credit for taxes imposed by a foreign country or U. H&r block advantage S. H&r block advantage possession on your U. H&r block advantage S. H&r block advantage source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. H&r block advantage   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. H&r block advantage See Publication 514 for more information. H&r block advantage Child and dependent care credit. H&r block advantage   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&r block advantage Generally, you must be able to claim an exemption for your dependent. H&r block advantage   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. H&r block advantage S. H&r block advantage 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). H&r block advantage   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. H&r block advantage Earned income generally means wages, salaries, and professional fees for personal services performed. H&r block advantage   For more information, get Publication 503. H&r block advantage Education credits. H&r block advantage   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block advantage However, if you are married and choose to file a joint return with a U. H&r block advantage S. H&r block advantage citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. H&r block advantage Retirement savings contributions credit. H&r block advantage   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&r block advantage 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&r block advantage Use Form 8880 to figure the credit. H&r block advantage For more information, see Publication 590. H&r block advantage Child tax credit. H&r block advantage   You may be able to take this credit if you have a qualifying child. H&r block advantage   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. H&r block advantage 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&r block advantage Is a U. H&r block advantage S. H&r block advantage citizen, a U. H&r block advantage S. H&r block advantage national, or a resident alien. H&r block advantage Did not provide over half of his or her own support for 2013. H&r block advantage Lived with you more than half of 2013. H&r block advantage Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. H&r block advantage Is claimed as a dependent on your return. H&r block advantage An adopted child is always treated as your own child. H&r block advantage An adopted child includes a child lawfully placed with you for legal adoption. H&r block advantage   See your form instructions for additional details. H&r block advantage Adoption credit. H&r block advantage   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. H&r block advantage This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. H&r block advantage To claim the adoption credit, file Form 8839 with your Form 1040NR. H&r block advantage   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. H&r block advantage S. H&r block advantage 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&r block advantage Credit for prior year minimum tax. H&r block advantage   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. H&r block advantage Earned income credit. H&r block advantage   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. H&r block advantage However, if you are married and choose to file a joint return with a U. H&r block advantage S. H&r block advantage citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. H&r block advantage    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. H&r block advantage You cannot claim the credit using an ITIN. H&r block advantage 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. H&r block advantage An example of a federally funded benefit is Medicaid. H&r block advantage If a card has this legend and the individual's immigration status has changed so that the individual is now a U. H&r block advantage S. H&r block advantage citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. H&r block advantage   See Publication 596 for more information on the credit. H&r block advantage Tax Withheld You can claim the tax withheld during the year as a payment against your U. H&r block advantage S. H&r block advantage tax. H&r block advantage You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. H&r block advantage The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. H&r block advantage Withholding from wages. H&r block advantage   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. H&r block advantage S. H&r block advantage income tax liability for the same year. H&r block advantage 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. H&r block advantage Excess social security tax withheld. H&r block advantage   If you have two or more employers, you may be able to claim a credit against your U. H&r block advantage S. H&r block advantage income tax liability for social security tax withheld in excess of the maximum required. H&r block advantage See Social Security and Medicare Taxes in chapter 8 for more information. H&r block advantage Additional Medicare Tax. H&r block advantage   Your employer is responsible for withholding the 0. H&r block advantage 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. H&r block advantage 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. H&r block advantage Tax paid on undistributed long-term capital gains. H&r block advantage   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. H&r block advantage You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. H&r block advantage Tax withheld at the source. H&r block advantage   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. H&r block advantage Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. H&r block advantage Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. H&r block advantage Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. H&r block advantage Tax withheld on partnership income. H&r block advantage   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. H&r block advantage The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. H&r block advantage A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. H&r block advantage In this case, the partnership will give you a statement on Form 1042-S. H&r block advantage Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. H&r block advantage Claiming tax withheld on your return. H&r block advantage   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. H&r block advantage The following table lists some of the more common information documents and shows where to find the amount of tax withheld. H&r block advantage 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. H&r block advantage You should file Form 1040 and report all income from sources both in and outside the United States. H&r block advantage However, you can exclude the income discussed in the following paragraphs. H&r block advantage For tax purposes other than reporting income, however, you will be treated as a nonresident alien. H&r block advantage 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. H&r block advantage There are also limits on what deductions and credits are allowed. H&r block advantage See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. H&r block advantage Residents of Puerto Rico. H&r block advantage   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). H&r block advantage   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. H&r block advantage You must also make your first payment of estimated tax by June 15. H&r block advantage You cannot file a joint income tax return or make joint payments of estimated tax. H&r block advantage However, if you are married to a U. H&r block advantage S. H&r block advantage citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block advantage   If you earn wages subject to withholding, your U. H&r block advantage S. H&r block advantage income tax return is due by April 15. H&r block advantage Your first payment of estimated tax is also due by April 15. H&r block advantage For information on withholding and estimated tax, see chapter 8 . H&r block advantage Residents of American Samoa. H&r block advantage   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. H&r block advantage S. H&r block advantage government or any of its agencies). H&r block advantage An employee of the American Samoan government is not considered an employee of the U. H&r block advantage S. H&r block advantage government or any of its agencies for purposes of the exclusion. H&r block advantage For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. H&r block advantage S. H&r block advantage Possessions. H&r block advantage Prev  Up  Next   Home   More Online Publications