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Handr Block Free File

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Handr Block Free File

Handr block free file Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Handr block free file This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Handr block free file The chapters are divided into separate sections based on when the changes take effect. Handr block free file For example, this publication covers the following topics. Handr block free file Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Handr block free file New deduction available for educator expenses. Handr block free file Limit on the use of the non-accrual experience method of accounting. Handr block free file Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Handr block free file Extension of the welfare-to-work credit and work opportunity credit. Handr block free file New 5-year carryback rule for net operating losses (NOLs). Handr block free file See the discussion of each topic for more information. Handr block free file Certain changes had a major effect on two of the publications we issued for 2001. Handr block free file We published supplements to those two publications and they have been included in this publication as follows. Handr block free file Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Handr block free file This discusses the increase in the amount of depreciation deduction for certain automobiles. Handr block free file Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Handr block free file This discusses the special depreciation allowance for property acquired after September 10, 2001. Handr block free file Adjusting your withholding or estimated tax payments for 2002. Handr block free file   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Handr block free file If your tax will decrease, you can get the benefit of lower taxes throughout the year. Handr block free file If you will owe more tax, you can avoid a penalty when you file your tax return. Handr block free file   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Handr block free file See chapter 6 for information on ordering forms and publications. Handr block free file To adjust your. Handr block free file . Handr block free file . Handr block free file . Handr block free file Get Form. Handr block free file . Handr block free file . Handr block free file And Publication. Handr block free file . Handr block free file . Handr block free file Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Handr block free file   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Handr block free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Handr block free file You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Handr block free file Comments and suggestions. Handr block free file   We welcome your comments about this publication. Handr block free file   You can e-mail us while visiting our web site at www. Handr block free file irs. Handr block free file gov. Handr block free file   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Handr block free file NW Washington, DC 20224   We respond to many letters by telephone. Handr block free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Handr block free file Prev  Up  Next   Home   More Online Publications
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The Handr Block Free File

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