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H&r Block Federal Free

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H&r Block Federal Free

H&r block federal free Index A Affiliated corporations, Aircraft used by affiliated corporations. H&r block federal free Agri-biodiesel, defined, Agri-biodiesel. H&r block federal free Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. H&r block federal free Alaska, Transportation between the continental U. H&r block federal free S. H&r block federal free and Alaska or Hawaii. H&r block federal free , Transportation within Alaska or Hawaii. H&r block federal free , Alaska and Hawaii. H&r block federal free Baggage, Excess baggage. H&r block federal free Bonus tickets, Bonus tickets. H&r block federal free Credits or refunds, Credits or refunds. H&r block federal free Exemptions, Exemptions. H&r block federal free Export, Exportation. H&r block federal free Fixed-wing aircraft, Fixed-wing aircraft uses. H&r block federal free Hawaii, Transportation between the continental U. H&r block federal free S. H&r block federal free and Alaska or Hawaii. H&r block federal free , Transportation within Alaska or Hawaii. H&r block federal free , Alaska and Hawaii. H&r block federal free Helicopters, Certain helicopter uses. H&r block federal free , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. H&r block federal free Package tours, Package tours. H&r block federal free Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. H&r block federal free , Liability for tax. H&r block federal free Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. H&r block federal free Travel agency, Liability for tax. H&r block federal free Uninterrupted international, Uninterrupted international air transportation. H&r block federal free Aircraft, Fixed-wing aircraft uses. H&r block federal free Affiliated corporations, Aircraft used by affiliated corporations. H&r block federal free Small planes, Small aircraft. H&r block federal free Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. H&r block federal free 15). H&r block federal free Alaska Air transportation taxes, Transportation between the continental U. H&r block federal free S. H&r block federal free and Alaska or Hawaii. H&r block federal free Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. H&r block federal free Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. H&r block federal free Alternative fuel, defined, Other fuels. H&r block federal free American Red Cross, International organizations and the American Red Cross. H&r block federal free Answering service, Answering services. H&r block federal free Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. H&r block federal free Approved terminal, defined, Approved terminal or refinery. H&r block federal free Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. H&r block federal free B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. H&r block federal free Blended taxable fuel, defined, Blended taxable fuel. H&r block federal free Blender, defined, Blender. H&r block federal free Blocked pump, Blocked pump. H&r block federal free Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. H&r block federal free 11). H&r block federal free , Qualified blood collector organizations. H&r block federal free Boats, In a boat engaged in commercial fishing (No. H&r block federal free 4). H&r block federal free Bonus tickets, Bonus tickets. H&r block federal free Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. H&r block federal free Bulk transfer/terminal system, defined, Bulk transfer/terminal system. H&r block federal free Buses, In certain intercity and local buses (No. H&r block federal free 5). H&r block federal free , In a qualified local bus (No. H&r block federal free 6). H&r block federal free , In a school bus (No. H&r block federal free 7). H&r block federal free Tire tax, Qualifying intercity or local bus. H&r block federal free C Cellulosic biofuel, Cellulosic biofuel. H&r block federal free Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. H&r block federal free Exemptions, Exemption from tax. H&r block federal free Producer, Coal Production, Coal production. H&r block federal free Selling price, Determining tonnage or selling price. H&r block federal free Tax rates, Tax rates. H&r block federal free Coin-operated telephones, Coin-operated telephones. H&r block federal free Comments, Comments and suggestions. H&r block federal free Commercial aviation, In commercial aviation (other than foreign trade). H&r block federal free Commercial fishing, In a boat engaged in commercial fishing (No. H&r block federal free 4). H&r block federal free Commercial waterway transportation, Commercial waterway transportation. H&r block federal free Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. H&r block federal free Local telephone service, Local telephone service. H&r block federal free Local-only service, Local-only service. H&r block federal free Private communication service, Private communication service. H&r block federal free Teletypewriter exchange service, Teletypewriter exchange service. H&r block federal free Credit card purchases Aviation gasoline, Credit card purchases. H&r block federal free Gasoline, Credit card purchases. H&r block federal free Kerosene for use in aviation, Credit card purchases. H&r block federal free Undyed diesel fuel, Credit Card Purchases. H&r block federal free Undyed kerosene, Credit Card Purchases. H&r block federal free Credit or refund Gas guzzler tax, Credit or refund. H&r block federal free Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. H&r block federal free Retail tax, Credits or refunds. H&r block federal free Tire tax, Credit or refund. H&r block federal free Vaccines, Credit or refund. H&r block federal free Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. H&r block federal free Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. H&r block federal free Enterer, defined, Enterer. H&r block federal free Entry, defined, Entry. H&r block federal free Environmental taxes Credit or refund, Credits or refunds. H&r block federal free Exceptions, Exceptions. H&r block federal free Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. H&r block federal free Exempt communication services American Red Cross, International organizations and the American Red Cross. H&r block federal free Answering service, Answering services. H&r block federal free Coin-operated telephones, Coin-operated telephones. H&r block federal free Installation charges, Installation charges. H&r block federal free International organizations, International organizations and the American Red Cross. H&r block federal free Mobile radio telephone service, Mobile radio telephone service. H&r block federal free News services, News services. H&r block federal free Nonprofit educational organizations, Nonprofit educational organizations. H&r block federal free Nonprofit hospitals, Nonprofit hospitals. H&r block federal free Private communication service, Private communication service. H&r block federal free Qualified blood collector organizations, Qualified blood collector organizations. H&r block federal free Radio broadcasts, News services. H&r block federal free Security systems, Telephone-operated security systems. H&r block federal free Exempt sales, heavy trucks, Sales exempt from tax. H&r block federal free Exemptions Air transportation taxes, Exemptions. H&r block federal free Bonus tickets, Bonus tickets. H&r block federal free Coal, Exemption from tax. H&r block federal free Communications taxes, Exemptions Federal government, Federal, state, and local government. H&r block federal free Fixed-wing aircraft, Fixed-wing aircraft uses. H&r block federal free For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. H&r block federal free Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. H&r block federal free Military personnel, Military personnel on international trips. H&r block federal free Nonprofit educational organizations, Federal, state, and local government. H&r block federal free , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. H&r block federal free , Exemptions Taxable tires, Tires exempt from tax. H&r block federal free Vessel supplies, Exemptions Export, Export (No. H&r block federal free 3). H&r block federal free Exported taxable fuel, Exported taxable fuel. H&r block federal free F Farming, On a farm for farming purposes (No. H&r block federal free 1). H&r block federal free Federal government, Federal, state, and local government. H&r block federal free Fishing, In a boat engaged in commercial fishing (No. H&r block federal free 4). H&r block federal free Fishing rods and fishing poles. H&r block federal free , Fishing rods and fishing poles. H&r block federal free Fishing tackle boxes, Fishing tackle boxes. H&r block federal free Fixed-wing aircraft, Fixed-wing aircraft uses. H&r block federal free Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. H&r block federal free 9). H&r block federal free Form 1363, Exportation. H&r block federal free 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. H&r block federal free , Attachments to Form 720. H&r block federal free 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. H&r block federal free 720, Claiming A Refund, Form 6197. H&r block federal free , Filing Form 720 720X, Form 720X. H&r block federal free 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. H&r block federal free Due dates, Due dates. H&r block federal free Final return, Final return. H&r block federal free Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. H&r block federal free Gas guzzler tax Automobiles, Automobiles. H&r block federal free Credit or refund, Credit or refund. H&r block federal free Limousines, Automobiles. H&r block federal free Vehicles not subject to tax, Vehicles not subject to tax. H&r block federal free Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. H&r block federal free H Hawaii, air transportation taxes, Transportation between the continental U. H&r block federal free S. H&r block federal free and Alaska or Hawaii. H&r block federal free Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. H&r block federal free Further manufacture, Further manufacture. H&r block federal free Installment sales, Installment sales. H&r block federal free Parts or accessories, Parts or accessories. H&r block federal free Presumptive retail sales price, Presumptive retail sales price. H&r block federal free Related persons, Related person. H&r block federal free Separate purchases, Separate purchase. H&r block federal free Tax base, Determination of tax base. H&r block federal free Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. H&r block federal free Help (see Tax help) Highway vehicle, Highway vehicle. H&r block federal free , In a highway vehicle owned by the United States that is not used on a highway (No. H&r block federal free 12). H&r block federal free Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. H&r block federal free I Identifying number, Taxpayer identification number. H&r block federal free Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. H&r block federal free 5). H&r block federal free Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. H&r block federal free Local-only service, Local-only service. H&r block federal free M Manufacturer, defined, Manufacturer. H&r block federal free Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. H&r block federal free Lease payments, Partial payments. H&r block federal free Partial payments, Partial payments. H&r block federal free Registration, Registration requirements. H&r block federal free Related person, Related person. H&r block federal free Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. H&r block federal free Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. H&r block federal free Military aircraft, In military aircraft (No. H&r block federal free 16). H&r block federal free Mobile radio telephone service, Mobile radio telephone service. H&r block federal free N News services, News services. H&r block federal free Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. H&r block federal free 13). H&r block federal free Nonprofit educational organization use and state use, Nonprofit educational organization and state use. H&r block federal free Nonprofit educational organizations, Nonprofit educational organizations. H&r block federal free , Federal, state, and local government. H&r block federal free Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. H&r block federal free 2). H&r block federal free Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. H&r block federal free Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. H&r block federal free Dyed kerosene, Penalty. H&r block federal free Pipeline operator, defined, Pipeline operator. H&r block federal free Position holder, defined, Position holder. H&r block federal free Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. H&r block federal free 6). H&r block federal free R Rack, defined, Rack. H&r block federal free Radio broadcasts, News services. H&r block federal free Records, Refiner, defined, Refiner. H&r block federal free Refinery, defined, Refinery. H&r block federal free Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. H&r block federal free Registrant, Taxable fuel registrant. H&r block federal free Registrant, defined, Registrant. H&r block federal free Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. H&r block federal free Sport fishing equipment, Related person. H&r block federal free Removal, defined, Removal. H&r block federal free Retail tax Credits or refunds, Credits or refunds. H&r block federal free Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. H&r block federal free S Sale, defined, Sale. H&r block federal free Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. H&r block federal free Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. H&r block federal free Cost of transportation, Manufacturers taxes based on sale price. H&r block federal free Delivery costs, Manufacturers taxes based on sale price. H&r block federal free Discounts, Manufacturers taxes based on sale price. H&r block federal free Installation costs, Manufacturers taxes based on sale price. H&r block federal free Insurance costs, Manufacturers taxes based on sale price. H&r block federal free Local advertising charges, Manufacturers taxes based on sale price. H&r block federal free Manufacturers excise tax, Manufacturers taxes based on sale price. H&r block federal free Rebates, Manufacturers taxes based on sale price. H&r block federal free Retail dealer preparation costs, Manufacturers taxes based on sale price. H&r block federal free Warranty charges, Manufacturers taxes based on sale price. H&r block federal free School bus, In a school bus (No. H&r block federal free 7). H&r block federal free Second generation biofuel, Second generation biofuel. H&r block federal free Security systems, Telephone-operated security systems. H&r block federal free Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. H&r block federal free Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. H&r block federal free State and local governments, Federal, state, and local government. H&r block federal free State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. H&r block federal free 14). H&r block federal free State or nonprofit educational organization use, Sales by registered ultimate vendors. H&r block federal free State use, Registered ultimate vendor (state use). H&r block federal free , State use. H&r block federal free State, defined, State. H&r block federal free Suggestions, Comments and suggestions. H&r block federal free T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. H&r block federal free Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. H&r block federal free Electric outboard motor, Electric outboard boat motors. H&r block federal free International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. H&r block federal free Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. H&r block federal free Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. H&r block federal free Teletypewriter exchange service, Teletypewriter exchange service. H&r block federal free Terminal operator, defined, Terminal operator. H&r block federal free Terminal, defined, Terminal. H&r block federal free Throughputter, defined, Throughputter. H&r block federal free Tires Credit against heavy truck tax, Tire credit. H&r block federal free Credit or refund of tax, Credit or refund. H&r block federal free Train, Use in a train. H&r block federal free Train (Diesel-powered), Diesel-powered train. H&r block federal free Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. H&r block federal free TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. H&r block federal free , Two-party exchanges. H&r block federal free U Ultimate purchaser, Ultimate purchaser. H&r block federal free Uninterrupted international air transportation, Uninterrupted international air transportation. H&r block federal free , Military personnel on international trips. H&r block federal free Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. H&r block federal free 8). H&r block federal free Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. H&r block federal free Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. H&r block federal free Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. H&r block federal free Law enforcement, Vehicles not subject to tax. H&r block federal free Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. H&r block federal free Vessel operator, defined, Vessel operator. H&r block federal free W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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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

South Carolina Department of Consumer Affairs

Website: South Carolina Department of Consumer Affairs

Address: South Carolina Department of Consumer Affairs
PO Box 5757
Columbia, SC 29250

Phone Number: 803-734-4200

Toll-free: 1-800-922-1594 (SC)

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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.

Office of the Commissioner of Banking

Website: Office of the Commissioner of Banking

Address: Office of the Commissioner of Banking
State Board of Financial Institutions
1205 Pendleton St., Suite 305
Columbia, SC 29201

Phone Number: 803-734-2001

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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 Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services
PO Box 100105
Columbia, SC 29202-3105

Phone Number: 803-737-6180

Toll-free: 1-800-768-3467 (SC)

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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

Address: Office of the Attorney General
Securities Division
PO Box 11549
Columbia, SC 29211-1549

Phone Number: 803-734-9916

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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.

Office of Regulatory Staff

Website: Office of Regulatory Staff

Address: Office of Regulatory Staff
Consumer Services Division
1401 Main St., Suite 900
Columbia, SC 29201

Phone Number: 803-737-5230

Toll-free: 1-800-922-1531 (SC)

TTY: 1-800-334-2217 (SC)

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The H&r Block Federal Free

H&r block federal free 6. H&r block federal free   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&r block federal free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. H&r block federal free In determining your U. H&r block federal free S. H&r block federal free 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&r block federal free The most common dual-status tax years are the years of arrival and departure. H&r block federal free See Dual-Status Aliens in chapter 1. H&r block federal free If you are married and choose to be treated as a U. H&r block federal free S. H&r block federal free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. H&r block federal free 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&r block federal free 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&r block federal free S. H&r block federal free Individual Income Tax Return 1040-C U. H&r block federal free S. H&r block federal free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. H&r block federal free S. H&r block federal free Estimated Tax for Nonresident Alien Individuals 1040NR U. H&r block federal free S. H&r block federal free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. H&r block federal free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. H&r block federal free If you have not previously established a fiscal tax year, your tax year is the calendar year. H&r block federal free A calendar year is 12 consecutive months ending on December 31. H&r block federal free 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 federal free S. H&r block federal free resident for any calendar year, you will be treated as a U. H&r block federal free S. H&r block federal free resident for any part of your fiscal year that falls within that calendar year. H&r block federal free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. H&r block federal free Income from sources outside the United States is taxable if you receive it while you are a resident alien. H&r block federal free 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&r block federal free For the part of the year you are a nonresident alien, you are taxed on income from U. H&r block federal free S. H&r block federal free sources and on certain foreign source income treated as effectively connected with a U. H&r block federal free S. H&r block federal free trade or business. H&r block federal free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. H&r block federal free ) 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&r block federal free 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&r block federal free S. H&r block federal free citizen after receiving it and before the end of the year. H&r block federal free Income from U. H&r block federal free S. H&r block federal free 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&r block federal free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. H&r block federal free In certain cases, however, treaty provisions may apply while you were a resident alien. H&r block federal free See chapter 9 for more information. H&r block federal free When determining what income is taxed in the United States, you must consider exemptions under U. H&r block federal free S. H&r block federal free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. H&r block federal free For a further discussion of tax treaties, see chapter 9. H&r block federal free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. H&r block federal free 1) Standard deduction. H&r block federal free   You cannot use the standard deduction allowed on Form 1040. H&r block federal free However, you can itemize any allowable deductions. H&r block federal free 2) Exemptions. H&r block federal free   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&r block federal free 3) Head of household. H&r block federal free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. H&r block federal free 4) Joint return. H&r block federal free   You cannot file a joint return. H&r block federal free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. H&r block federal free 5) Tax rates. H&r block federal free   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&r block federal free S. H&r block federal free trade or business. H&r block federal free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. H&r block federal free 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&r block federal free S. H&r block federal free national. H&r block federal free  See the instructions for Form 1040NR to see if you qualify. H&r block federal free    A U. H&r block federal free S. H&r block federal free national is an individual who, although not a U. H&r block federal free S. H&r block federal free citizen, owes his or her allegiance to the United States. H&r block federal free U. H&r block federal free S. H&r block federal free nationals include American Samoans and Northern Mariana Islanders who chose to become U. H&r block federal free S. H&r block federal free nationals instead of U. H&r block federal free S. H&r block federal free citizens. H&r block federal free 6) Tax credits. H&r block federal free   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&r block federal free S. H&r block federal free citizen or resident, as discussed in chapter 1. H&r block federal free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block federal free 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&r block federal free 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&r block federal free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block federal free 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&r block federal free S. H&r block federal free national, or Student or business apprentice from India. H&r block federal free For more information, see Exemptions in chapter 5. H&r block federal free How To Figure Tax When you figure your U. H&r block federal free S. H&r block federal free 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&r block federal free 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&r block federal free S. H&r block federal free citizens and residents. H&r block federal free 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&r block federal free You cannot take any deductions against this income. H&r block federal free Social security and railroad retirement benefits. H&r block federal free   During the part of the year you are a nonresident alien, 85% of any U. H&r block federal free S. H&r block federal free 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&r block federal free (See The 30% Tax in chapter 4. H&r block federal free )   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&r block federal free 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&r block federal free If you received U. H&r block federal free S. H&r block federal free 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&r block federal free You will not receive separate statements for the benefits received during your periods of U. H&r block federal free S. H&r block federal free residence and nonresidence. H&r block federal free Therefore, it is important for you to keep careful records of these amounts. H&r block federal free You will need this information to properly complete your return and determine your tax liability. H&r block federal free If you received railroad retirement benefits while you were a nonresident alien, the U. H&r block federal free S. H&r block federal free 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&r block federal free 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&r block federal free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. H&r block federal free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. H&r block federal free There are certain restrictions that may apply. H&r block federal free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. H&r block federal free Foreign tax credit. H&r block federal free   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&r block federal free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. H&r block federal free For more information, see the Instructions for Form 1116 and Publication 514. H&r block federal free Child and dependent care credit. H&r block federal free   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 federal free Generally, you must be able to claim an exemption for your dependent. H&r block federal free   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&r block federal free   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&r block federal free   For more information, get Publication 503 and Form 2441. H&r block federal free Retirement savings contributions credit. H&r block federal free   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 federal free 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 federal free Use Form 8880 to figure the credit. H&r block federal free For more information, see Publication 590. H&r block federal free Child tax credit. H&r block federal free   You may be able to take this credit if you have a qualifying child. H&r block federal free   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 federal free 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 federal free Is a U. H&r block federal free S. H&r block federal free citizen, a U. H&r block federal free S. H&r block federal free national, or a resident alien. H&r block federal free Did not provide over half of his or her own support for 2013. H&r block federal free Lived with you more than half of 2013. H&r block federal free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. H&r block federal free Is claimed as a dependent on your return. H&r block federal free An adopted child is always treated as your own child. H&r block federal free An adopted child includes a child lawfully placed with you for legal adoption. H&r block federal free   See your form instructions for additional details. H&r block federal free Adoption credit. H&r block federal free   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 federal free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. H&r block federal free To claim the adoption credit, file Form 8839 with the U. H&r block federal free S. H&r block federal free income tax return that you file. H&r block federal free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. H&r block federal free S. H&r block federal free 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 federal free Payments You can report as payments against your U. H&r block federal free S. H&r block federal free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. H&r block federal free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. H&r block federal free S. H&r block federal free 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&r block federal free Forms To File The U. H&r block federal free S. H&r block federal free 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&r block federal free Resident at end of year. H&r block federal free   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&r block federal free S. H&r block federal free resident on the last day of the tax year. H&r block federal free Write “Dual-Status Return” across the top of the return. H&r block federal free Attach a statement to your return to show the income for the part of the year you are a nonresident. H&r block federal free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. H&r block federal free Nonresident at end of year. H&r block federal free   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&r block federal free S. H&r block federal free resident on the last day of the tax year. H&r block federal free Write “Dual-Status Return” across the top of the return. H&r block federal free Attach a statement to your return to show the income for the part of the year you are a resident. H&r block federal free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. H&r block federal free   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&r block federal free For more information, see Expatriation Tax in chapter 4. H&r block federal free Statement. H&r block federal free   Any statement must have your name, address, and taxpayer identification number on it. H&r block federal free 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&r block federal free 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&r block federal free 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&r block federal free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. H&r block federal free 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&r block federal free 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&r block federal free 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&r block federal free 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&r block federal free 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&r block federal free O. H&r block federal free 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&r block federal free Prev  Up  Next   Home   More Online Publications