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How Can I File My 2011 Taxes For Free

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How Can I File My 2011 Taxes For Free

How can i file my 2011 taxes for free 20. How can i file my 2011 taxes for free   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. How can i file my 2011 taxes for free Married persons who filed separate returns. How can i file my 2011 taxes for free What's New Standard deduction increased. How can i file my 2011 taxes for free  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. How can i file my 2011 taxes for free The amount depends on your filing status. How can i file my 2011 taxes for free You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. How can i file my 2011 taxes for free Introduction This chapter discusses the following topics. How can i file my 2011 taxes for free How to figure the amount of your standard deduction. How can i file my 2011 taxes for free The standard deduction for dependents. How can i file my 2011 taxes for free Who should itemize deductions. How can i file my 2011 taxes for free Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. How can i file my 2011 taxes for free If you have a choice, you can use the method that gives you the lower tax. How can i file my 2011 taxes for free The standard deduction is a dollar amount that reduces your taxable income. How can i file my 2011 taxes for free It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). How can i file my 2011 taxes for free The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. How can i file my 2011 taxes for free You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. How can i file my 2011 taxes for free Persons not eligible for the standard deduction. How can i file my 2011 taxes for free   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. How can i file my 2011 taxes for free You are considered a dual-status alien if you were both a nonresident and resident alien during the year. How can i file my 2011 taxes for free Note. How can i file my 2011 taxes for free If you are a nonresident alien who is married to a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen or resident alien at the end of the year, you can choose to be treated as a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident. How can i file my 2011 taxes for free (See Publication 519, U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Tax Guide for Aliens. How can i file my 2011 taxes for free ) If you make this choice, you can take the standard deduction. How can i file my 2011 taxes for free If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. How can i file my 2011 taxes for free See Standard Deduction for Dependents, later. How can i file my 2011 taxes for free Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. How can i file my 2011 taxes for free Generally, the standard deduction amounts are adjusted each year for inflation. How can i file my 2011 taxes for free The standard deduction amounts for most people are shown in Table 20-1. How can i file my 2011 taxes for free Decedent's final return. How can i file my 2011 taxes for free   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. How can i file my 2011 taxes for free However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. How can i file my 2011 taxes for free Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. How can i file my 2011 taxes for free You are considered 65 on the day before your 65th birthday. How can i file my 2011 taxes for free Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. How can i file my 2011 taxes for free Use Table 20-2 to figure the standard deduction amount. How can i file my 2011 taxes for free Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. How can i file my 2011 taxes for free Not totally blind. How can i file my 2011 taxes for free   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. How can i file my 2011 taxes for free   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. How can i file my 2011 taxes for free You must keep the statement in your records. How can i file my 2011 taxes for free   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. How can i file my 2011 taxes for free Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. How can i file my 2011 taxes for free You cannot claim the higher standard deduction for an individual other than yourself and your spouse. How can i file my 2011 taxes for free Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. How can i file my 2011 taxes for free Example 1. How can i file my 2011 taxes for free Larry, 46, and Donna, 33, are filing a joint return for 2013. How can i file my 2011 taxes for free Neither is blind, and neither can be claimed as a dependent. How can i file my 2011 taxes for free They decide not to itemize their deductions. How can i file my 2011 taxes for free They use Table 20-1. How can i file my 2011 taxes for free Their standard deduction is $12,200. How can i file my 2011 taxes for free Example 2. How can i file my 2011 taxes for free The facts are the same as in Example 1 except that Larry is blind at the end of 2013. How can i file my 2011 taxes for free Larry and Donna use Table 20-2. How can i file my 2011 taxes for free Their standard deduction is $13,400. How can i file my 2011 taxes for free Example 3. How can i file my 2011 taxes for free Bill and Lisa are filing a joint return for 2013. How can i file my 2011 taxes for free Both are over age 65. How can i file my 2011 taxes for free Neither is blind, and neither can be claimed as a dependent. How can i file my 2011 taxes for free If they do not itemize deductions, they use Table 20-2. How can i file my 2011 taxes for free Their standard deduction is $14,600. How can i file my 2011 taxes for free Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). How can i file my 2011 taxes for free However, if the individual is 65 or older or blind, the standard deduction may be higher. How can i file my 2011 taxes for free If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. How can i file my 2011 taxes for free Earned income defined. How can i file my 2011 taxes for free   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. How can i file my 2011 taxes for free    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. How can i file my 2011 taxes for free See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. How can i file my 2011 taxes for free Example 1. How can i file my 2011 taxes for free Michael is single. How can i file my 2011 taxes for free His parents can claim an exemption for him on their 2013 tax return. How can i file my 2011 taxes for free He has interest income of $780 and wages of $150. How can i file my 2011 taxes for free He has no itemized deductions. How can i file my 2011 taxes for free Michael uses Table 20-3 to find his standard deduction. How can i file my 2011 taxes for free He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. How can i file my 2011 taxes for free His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). How can i file my 2011 taxes for free Example 2. How can i file my 2011 taxes for free Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. How can i file my 2011 taxes for free Joe is married and files a separate return. How can i file my 2011 taxes for free His wife does not itemize deductions on her separate return. How can i file my 2011 taxes for free Joe has $1,500 in interest income and wages of $3,800. How can i file my 2011 taxes for free He has no itemized deductions. How can i file my 2011 taxes for free Joe finds his standard deduction by using Table 20-3. How can i file my 2011 taxes for free He enters his earned income, $3,800 on line 1. How can i file my 2011 taxes for free He adds lines 1 and 2 and enters $4,150 on line 3. How can i file my 2011 taxes for free On line 5, he enters $4,150, the larger of lines 3 and 4. How can i file my 2011 taxes for free Because Joe is married filing a separate return, he enters $6,100 on line 6. How can i file my 2011 taxes for free On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. How can i file my 2011 taxes for free Example 3. How can i file my 2011 taxes for free Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. How can i file my 2011 taxes for free She is 18 years old and blind. How can i file my 2011 taxes for free She has interest income of $1,300 and wages of $2,900. How can i file my 2011 taxes for free She has no itemized deductions. How can i file my 2011 taxes for free Amy uses Table 20-3 to find her standard deduction. How can i file my 2011 taxes for free She enters her wages of $2,900 on line 1. How can i file my 2011 taxes for free She adds lines 1 and 2 and enters $3,250 on line 3. How can i file my 2011 taxes for free On line 5, she enters $3,250, the larger of lines 3 and 4. How can i file my 2011 taxes for free Because she is single, Amy enters $6,100 on line 6. How can i file my 2011 taxes for free She enters $3,250 on line 7a. How can i file my 2011 taxes for free This is the smaller of the amounts on lines 5 and 6. How can i file my 2011 taxes for free Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. How can i file my 2011 taxes for free She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. How can i file my 2011 taxes for free Example 4. How can i file my 2011 taxes for free Ed is single. How can i file my 2011 taxes for free His parents can claim an exemption for him on their 2013 tax return. How can i file my 2011 taxes for free He has wages of $7,000, interest income of $500, and a business loss of $3,000. How can i file my 2011 taxes for free He has no itemized deductions. How can i file my 2011 taxes for free Ed uses Table 20-3 to figure his standard deduction. How can i file my 2011 taxes for free He enters $4,000 ($7,000 - $3,000) on line 1. How can i file my 2011 taxes for free He adds lines 1 and 2 and enters $4,350 on line 3. How can i file my 2011 taxes for free On line 5 he enters $4,350, the larger of lines 3 and 4. How can i file my 2011 taxes for free Because he is single, Ed enters $6,100 on line 6. How can i file my 2011 taxes for free On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. How can i file my 2011 taxes for free Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. How can i file my 2011 taxes for free Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . How can i file my 2011 taxes for free You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. How can i file my 2011 taxes for free You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). How can i file my 2011 taxes for free See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. How can i file my 2011 taxes for free When to itemize. How can i file my 2011 taxes for free   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. How can i file my 2011 taxes for free These deductions are explained in chapters 21–28. How can i file my 2011 taxes for free    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. How can i file my 2011 taxes for free Enter the amount from Schedule A, line 29, on Form 1040, line 40. How can i file my 2011 taxes for free Electing to itemize for state tax or other purposes. How can i file my 2011 taxes for free   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. How can i file my 2011 taxes for free You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. How can i file my 2011 taxes for free To make this election, you must check the box on line 30 of Schedule A. How can i file my 2011 taxes for free Changing your mind. How can i file my 2011 taxes for free   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Individual Income Tax Return. How can i file my 2011 taxes for free See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. How can i file my 2011 taxes for free Married persons who filed separate returns. How can i file my 2011 taxes for free   You can change methods of taking deductions only if you and your spouse both make the same changes. How can i file my 2011 taxes for free Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. How can i file my 2011 taxes for free    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. How can i file my 2011 taxes for free You both must use the same method of claiming deductions. How can i file my 2011 taxes for free If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. How can i file my 2011 taxes for free See Persons not eligible for the standard deduction , earlier. How can i file my 2011 taxes for free 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. How can i file my 2011 taxes for free Table 20-1. How can i file my 2011 taxes for free Standard Deduction Chart for Most People* If your filing status is. How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. How can i file my 2011 taxes for free Use Table 20-2 or 20-3 instead. How can i file my 2011 taxes for free Table 20-2. How can i file my 2011 taxes for free Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. How can i file my 2011 taxes for free Then go to the chart. How can i file my 2011 taxes for free You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free AND the number in the box above is. How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free THEN your standard deduction is. How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. How can i file my 2011 taxes for free Table 20-3. How can i file my 2011 taxes for free Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. How can i file my 2011 taxes for free Check the correct number of boxes below. How can i file my 2011 taxes for free Then go to the worksheet. How can i file my 2011 taxes for free You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. How can i file my 2011 taxes for free Enter your earned income (defined below). How can i file my 2011 taxes for free If none, enter -0-. How can i file my 2011 taxes for free 1. How can i file my 2011 taxes for free   2. How can i file my 2011 taxes for free Additional amount. How can i file my 2011 taxes for free 2. How can i file my 2011 taxes for free $350 3. How can i file my 2011 taxes for free Add lines 1 and 2. How can i file my 2011 taxes for free 3. How can i file my 2011 taxes for free   4. How can i file my 2011 taxes for free Minimum standard deduction. How can i file my 2011 taxes for free 4. How can i file my 2011 taxes for free $1,000 5. How can i file my 2011 taxes for free Enter the larger of line 3 or line 4. How can i file my 2011 taxes for free 5. How can i file my 2011 taxes for free   6. How can i file my 2011 taxes for free Enter the amount shown below for your filing status. How can i file my 2011 taxes for free Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. How can i file my 2011 taxes for free   7. How can i file my 2011 taxes for free Standard deduction. How can i file my 2011 taxes for free         a. How can i file my 2011 taxes for free Enter the smaller of line 5 or line 6. How can i file my 2011 taxes for free If born after January 1, 1949, and not blind, stop here. How can i file my 2011 taxes for free This is your standard deduction. How can i file my 2011 taxes for free Otherwise, go on to line 7b. How can i file my 2011 taxes for free 7a. How can i file my 2011 taxes for free     b. How can i file my 2011 taxes for free If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. How can i file my 2011 taxes for free 7b. How can i file my 2011 taxes for free     c. How can i file my 2011 taxes for free Add lines 7a and 7b. How can i file my 2011 taxes for free This is your standard deduction for 2013. How can i file my 2011 taxes for free 7c. How can i file my 2011 taxes for free   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How can i file my 2011 taxes for free It also includes any amount received as a scholarship that you must include in your income. How can i file my 2011 taxes for free Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in Connecticut

CT-2012-48, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared Fairfield, Middlesex, New Haven and New London counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 04-Nov-2013

The How Can I File My 2011 Taxes For Free

How can i file my 2011 taxes for free 4. How can i file my 2011 taxes for free   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. How can i file my 2011 taxes for free Resident aliens are generally taxed in the same way as U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens. How can i file my 2011 taxes for free Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business and how it is taxed. How can i file my 2011 taxes for free Topics - This chapter discusses: Income that is effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free Income that is not effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free Interrupted period of residence. How can i file my 2011 taxes for free Expatriation tax. How can i file my 2011 taxes for free Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. How can i file my 2011 taxes for free Resident Aliens Resident aliens are generally taxed in the same way as U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens. How can i file my 2011 taxes for free This means that their worldwide income is subject to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax and must be reported on their U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax return. How can i file my 2011 taxes for free Income of resident aliens is subject to the graduated tax rates that apply to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens. How can i file my 2011 taxes for free Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens. How can i file my 2011 taxes for free Nonresident Aliens A nonresident alien's income that is subject to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). How can i file my 2011 taxes for free The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How can i file my 2011 taxes for free These are the same rates that apply to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens and residents. How can i file my 2011 taxes for free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How can i file my 2011 taxes for free If you were formerly a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen or resident alien, these rules may not apply. How can i file my 2011 taxes for free See Expatriation Tax, later, in this chapter. How can i file my 2011 taxes for free Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. How can i file my 2011 taxes for free Whether you are engaged in a trade or business in the United States depends on the nature of your activities. How can i file my 2011 taxes for free The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. How can i file my 2011 taxes for free Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. How can i file my 2011 taxes for free Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. How can i file my 2011 taxes for free For more information, see Services Performed for Foreign Employer in chapter 3. How can i file my 2011 taxes for free Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. How can i file my 2011 taxes for free Students and trainees. How can i file my 2011 taxes for free   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. How can i file my 2011 taxes for free A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. How can i file my 2011 taxes for free The taxable part of any scholarship or fellowship grant that is U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income is treated as effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free Business operations. How can i file my 2011 taxes for free   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. How can i file my 2011 taxes for free Partnerships. How can i file my 2011 taxes for free   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. How can i file my 2011 taxes for free Beneficiary of an estate or trust. How can i file my 2011 taxes for free   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. How can i file my 2011 taxes for free Trading in stocks, securities, and commodities. How can i file my 2011 taxes for free   If your only U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident broker or other agent, you are not engaged in a trade or business in the United States. How can i file my 2011 taxes for free   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. How can i file my 2011 taxes for free   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. How can i file my 2011 taxes for free   This discussion does not apply if you have a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. How can i file my 2011 taxes for free Trading for a nonresident alien's own account. How can i file my 2011 taxes for free   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free business activity. How can i file my 2011 taxes for free This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. How can i file my 2011 taxes for free   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. How can i file my 2011 taxes for free This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. How can i file my 2011 taxes for free Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . How can i file my 2011 taxes for free Effectively Connected Income If you are engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. How can i file my 2011 taxes for free This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. How can i file my 2011 taxes for free Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. How can i file my 2011 taxes for free In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free For a discussion of these rules, see Foreign Income , later. How can i file my 2011 taxes for free Investment Income Investment income from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free sources that may or may not be treated as effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business generally falls into the following three categories. How can i file my 2011 taxes for free Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. How can i file my 2011 taxes for free ). How can i file my 2011 taxes for free Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. How can i file my 2011 taxes for free Timber, coal, or domestic iron ore with a retained economic interest. How can i file my 2011 taxes for free Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. How can i file my 2011 taxes for free Patents transferred before October 5, 1966. How can i file my 2011 taxes for free Original issue discount obligations. How can i file my 2011 taxes for free Capital gains (and losses). How can i file my 2011 taxes for free Use the two tests, described next, to determine whether an item of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income falling in one of the three categories above and received during the tax year is effectively connected with your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. How can i file my 2011 taxes for free If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. How can i file my 2011 taxes for free Asset-use test. How can i file my 2011 taxes for free   This test usually applies to income that is not directly produced by trade or business activities. How can i file my 2011 taxes for free Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. How can i file my 2011 taxes for free   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. How can i file my 2011 taxes for free Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. How can i file my 2011 taxes for free Business-activities test. How can i file my 2011 taxes for free   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. How can i file my 2011 taxes for free The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. How can i file my 2011 taxes for free Under this test, if the conduct of the U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business was a material factor in producing the income, the income is considered effectively connected. How can i file my 2011 taxes for free Personal Service Income You usually are engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business when you perform personal services in the United States. How can i file my 2011 taxes for free Personal service income you receive in a tax year in which you are engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business is effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. How can i file my 2011 taxes for free Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. How can i file my 2011 taxes for free The income may be paid to you in the form of cash, services, or property. How can i file my 2011 taxes for free If you are engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. How can i file my 2011 taxes for free However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. How can i file my 2011 taxes for free Pensions. How can i file my 2011 taxes for free   If you were a nonresident alien engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. How can i file my 2011 taxes for free This is true whether or not you are engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business in the year you receive the retirement pay. How can i file my 2011 taxes for free Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. How can i file my 2011 taxes for free You had a fixed place of business in the United States involved in earning the income. How can i file my 2011 taxes for free At least 90% of your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source transportation income is attributable to regularly scheduled transportation. How can i file my 2011 taxes for free “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. How can i file my 2011 taxes for free “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. How can i file my 2011 taxes for free This definition applies to both scheduled and chartered air transportation. How can i file my 2011 taxes for free If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. How can i file my 2011 taxes for free See Transportation Tax, later, in this chapter. How can i file my 2011 taxes for free Business Profits and Losses and Sales Transactions All profits or losses from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. How can i file my 2011 taxes for free A share of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free Real Property Gain or Loss Gains and losses from the sale or exchange of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. How can i file my 2011 taxes for free You must treat the gain or loss as effectively connected with that trade or business. How can i file my 2011 taxes for free U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest. How can i file my 2011 taxes for free   This is any interest in real property located in the United States or the U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property holding corporation. How can i file my 2011 taxes for free Real property includes the following. How can i file my 2011 taxes for free Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. How can i file my 2011 taxes for free Improvements on land, including buildings, other permanent structures, and their structural components. How can i file my 2011 taxes for free Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. How can i file my 2011 taxes for free U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property holding corporation. How can i file my 2011 taxes for free   A corporation is a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property holding corporation if the fair market value of the corporation's U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interests are at least 50% of the total fair market value of: The corporation's U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. How can i file my 2011 taxes for free   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business unless you establish that the corporation is not a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property holding corporation. How can i file my 2011 taxes for free   A U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. How can i file my 2011 taxes for free An interest in a foreign corporation owning U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property generally is not a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest unless the corporation chooses to be treated as a domestic corporation. How can i file my 2011 taxes for free Qualified investment entities. How can i file my 2011 taxes for free   Special rules apply to qualified investment entities (QIEs). How can i file my 2011 taxes for free A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property holding corporation. How can i file my 2011 taxes for free    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest is treated as a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property gain by the shareholder receiving the distribution. How can i file my 2011 taxes for free A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. How can i file my 2011 taxes for free A distribution that you do not treat as gain from the sale or exchange of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest is included in your gross income as a regular dividend. How can i file my 2011 taxes for free Note. How can i file my 2011 taxes for free Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. How can i file my 2011 taxes for free Domestically controlled QIE. How can i file my 2011 taxes for free   The sale of an interest in a domestically controlled QIE is not the sale of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest. How can i file my 2011 taxes for free The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. How can i file my 2011 taxes for free The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. How can i file my 2011 taxes for free Wash sale. How can i file my 2011 taxes for free    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. How can i file my 2011 taxes for free An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. How can i file my 2011 taxes for free If this occurs, you are treated as having gain from the sale or exchange of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. How can i file my 2011 taxes for free This also applies to any substitute dividend payment. How can i file my 2011 taxes for free   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. How can i file my 2011 taxes for free Alternative minimum tax. How can i file my 2011 taxes for free   There may be a minimum tax on your net gain from the disposition of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interests. How can i file my 2011 taxes for free Figure the amount of this tax, if any, on Form 6251. How can i file my 2011 taxes for free Withholding of tax. How can i file my 2011 taxes for free   If you dispose of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest, the buyer may have to withhold tax. How can i file my 2011 taxes for free See the discussion of Tax Withheld on Real Property Sales in chapter 8. How can i file my 2011 taxes for free Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. How can i file my 2011 taxes for free An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. How can i file my 2011 taxes for free The three kinds of foreign source income are listed below. How can i file my 2011 taxes for free Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. How can i file my 2011 taxes for free Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. How can i file my 2011 taxes for free Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. How can i file my 2011 taxes for free A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. How can i file my 2011 taxes for free Income, gain, or loss from the sale outside the United States, through the U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. How can i file my 2011 taxes for free Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. How can i file my 2011 taxes for free Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free For example, foreign source interest and dividend equivalents are treated as U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. How can i file my 2011 taxes for free Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens and residents. How can i file my 2011 taxes for free Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. How can i file my 2011 taxes for free However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. How can i file my 2011 taxes for free Example. How can i file my 2011 taxes for free Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free office of his overseas employer. How can i file my 2011 taxes for free He worked in the U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free office until December 25, 2012, but did not leave this country until January 11, 2013. How can i file my 2011 taxes for free On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. How can i file my 2011 taxes for free All of Ted's income during his stay here is U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income. How can i file my 2011 taxes for free During 2012, Ted was engaged in the trade or business of performing personal services in the United States. How can i file my 2011 taxes for free Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. How can i file my 2011 taxes for free The salary payment Ted received in January 2013 is U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income to him in 2013. How can i file my 2011 taxes for free It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. How can i file my 2011 taxes for free Real property income. How can i file my 2011 taxes for free   You may be able to choose to treat all income from real property as effectively connected. How can i file my 2011 taxes for free See Income From Real Property , later, in this chapter. How can i file my 2011 taxes for free The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free sources but only if the items are not effectively connected with your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source fixed or determinable annual or periodic gains, profits, or income. How can i file my 2011 taxes for free Income is fixed when it is paid in amounts known ahead of time. How can i file my 2011 taxes for free Income is determinable whenever there is a basis for figuring the amount to be paid. How can i file my 2011 taxes for free Income can be periodic if it is paid from time to time. How can i file my 2011 taxes for free It does not have to be paid annually or at regular intervals. How can i file my 2011 taxes for free Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. How can i file my 2011 taxes for free Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. How can i file my 2011 taxes for free A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. How can i file my 2011 taxes for free Other items of income, such as royalties, also may be subject to the 30% tax. How can i file my 2011 taxes for free Some fixed or determinable income may be exempt from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax. How can i file my 2011 taxes for free See chapter 3 if you are not sure whether the income is taxable. How can i file my 2011 taxes for free Original issue discount (OID). How can i file my 2011 taxes for free   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. How can i file my 2011 taxes for free The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. How can i file my 2011 taxes for free The 30% tax applies in the following circumstances. How can i file my 2011 taxes for free You received a payment on a debt instrument. How can i file my 2011 taxes for free In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. How can i file my 2011 taxes for free But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. How can i file my 2011 taxes for free You sold or exchanged the debt instrument. How can i file my 2011 taxes for free The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. How can i file my 2011 taxes for free   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Source Income Subject to Withholding, if you bought the debt instrument at original issue. How can i file my 2011 taxes for free However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. How can i file my 2011 taxes for free You bought the debt instrument at a premium or paid an acquisition premium. How can i file my 2011 taxes for free The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Treasury securities). How can i file my 2011 taxes for free The debt instrument is a contingent payment or inflation-indexed debt instrument. How can i file my 2011 taxes for free For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. How can i file my 2011 taxes for free   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. How can i file my 2011 taxes for free See chapter 12. How can i file my 2011 taxes for free Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business and is not exempted by treaty. How can i file my 2011 taxes for free However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. How can i file my 2011 taxes for free Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free Social Security Benefits A nonresident alien must include 85% of any U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source fixed or determinable annual or periodic income. How can i file my 2011 taxes for free Social security benefits include monthly retirement, survivor, and disability benefits. How can i file my 2011 taxes for free This income is exempt under some tax treaties. How can i file my 2011 taxes for free See Table 1 in Publication 901, U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Tax Treaties, for a list of tax treaties that exempt U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free social security benefits from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax. How can i file my 2011 taxes for free Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free They apply even if you are engaged in a trade or business in the United States. How can i file my 2011 taxes for free These rules do not apply to the sale or exchange of a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free See Real Property Gain or Loss , earlier, under Effectively Connected Income. How can i file my 2011 taxes for free A capital asset is everything you own except: Inventory. How can i file my 2011 taxes for free Business accounts or notes receivable. How can i file my 2011 taxes for free Depreciable property used in a trade or business. How can i file my 2011 taxes for free Real property used in a trade or business. How can i file my 2011 taxes for free Supplies regularly used in a trade or business. How can i file my 2011 taxes for free Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. How can i file my 2011 taxes for free Certain U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free government publications. How can i file my 2011 taxes for free Certain commodities derivative financial instruments held by a commodities derivatives dealer. How can i file my 2011 taxes for free Hedging transactions. How can i file my 2011 taxes for free A capital gain is a gain on the sale or exchange of a capital asset. How can i file my 2011 taxes for free A capital loss is a loss on the sale or exchange of a capital asset. How can i file my 2011 taxes for free If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. How can i file my 2011 taxes for free You may want to read Publication 544. How can i file my 2011 taxes for free However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. How can i file my 2011 taxes for free Specific tax treatment that applies to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens or residents generally does not apply to you. How can i file my 2011 taxes for free The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. How can i file my 2011 taxes for free Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. How can i file my 2011 taxes for free Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. How can i file my 2011 taxes for free Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. How can i file my 2011 taxes for free Gains on the sale or exchange of original issue discount obligations. How can i file my 2011 taxes for free Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free See Income From Real Property , later. How can i file my 2011 taxes for free 183-day rule. How can i file my 2011 taxes for free   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. How can i file my 2011 taxes for free For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free sources over your capital losses from U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free sources. How can i file my 2011 taxes for free This rule applies even if any of the transactions occurred while you were not in the United States. How can i file my 2011 taxes for free   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. How can i file my 2011 taxes for free   In arriving at your net gain, do not take the following into consideration. How can i file my 2011 taxes for free The four types of gains listed earlier. How can i file my 2011 taxes for free The deduction for a capital loss carryover. How can i file my 2011 taxes for free Capital losses in excess of capital gains. How can i file my 2011 taxes for free Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). How can i file my 2011 taxes for free Losses from the sale or exchange of property held for personal use. How can i file my 2011 taxes for free However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). How can i file my 2011 taxes for free See Itemized Deductions in chapter 5. How can i file my 2011 taxes for free   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. How can i file my 2011 taxes for free Also, you must file your tax return on a calendar-year basis. How can i file my 2011 taxes for free   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. How can i file my 2011 taxes for free Reporting. How can i file my 2011 taxes for free   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. How can i file my 2011 taxes for free Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. How can i file my 2011 taxes for free Attach them to Form 1040NR. How can i file my 2011 taxes for free Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. How can i file my 2011 taxes for free The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. How can i file my 2011 taxes for free This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. How can i file my 2011 taxes for free It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. How can i file my 2011 taxes for free You can make this choice only for real property income that is not otherwise effectively connected with your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. How can i file my 2011 taxes for free This choice does not treat a nonresident alien, who is not otherwise engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business, as being engaged in a trade or business in the United States during the year. How can i file my 2011 taxes for free Example. How can i file my 2011 taxes for free You are a nonresident alien and are not engaged in a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free You own a single-family house in the United States that you rent out. How can i file my 2011 taxes for free Your rental income for the year is $10,000. How can i file my 2011 taxes for free This is your only U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income. How can i file my 2011 taxes for free As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. How can i file my 2011 taxes for free You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. How can i file my 2011 taxes for free You do not have to file a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax return (Form 1040NR) because your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax liability is satisfied by the withholding of tax. How can i file my 2011 taxes for free If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. How can i file my 2011 taxes for free (See Publication 527, Residential Rental Property, for information on rental expenses. How can i file my 2011 taxes for free ) Any resulting net income is taxed at graduated rates. How can i file my 2011 taxes for free If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. How can i file my 2011 taxes for free For the first year you make the choice, also attach the statement discussed next. How can i file my 2011 taxes for free Making the choice. How can i file my 2011 taxes for free   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. How can i file my 2011 taxes for free Include the following in your statement. How can i file my 2011 taxes for free That you are making the choice. How can i file my 2011 taxes for free Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. How can i file my 2011 taxes for free A complete list of all your real property, or any interest in real property, located in the United States. How can i file my 2011 taxes for free Give the legal identification of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free timber, coal, or iron ore in which you have an interest. How can i file my 2011 taxes for free The extent of your ownership in the property. How can i file my 2011 taxes for free The location of the property. How can i file my 2011 taxes for free A description of any major improvements to the property. How can i file my 2011 taxes for free The dates you owned the property. How can i file my 2011 taxes for free Your income from the property. How can i file my 2011 taxes for free Details of any previous choices and revocations of the real property income choice. How can i file my 2011 taxes for free   This choice stays in effect for all later tax years unless you revoke it. How can i file my 2011 taxes for free Revoking the choice. How can i file my 2011 taxes for free   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free Individual Income Tax Return, for the year you made the choice and for later tax years. How can i file my 2011 taxes for free You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. How can i file my 2011 taxes for free If this time period has expired for the year of choice, you cannot revoke the choice for that year. How can i file my 2011 taxes for free However, you may revoke the choice for later tax years only if you have IRS approval. How can i file my 2011 taxes for free For information on how to get IRS approval, see Regulation section 1. How can i file my 2011 taxes for free 871-10(d)(2). How can i file my 2011 taxes for free Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . How can i file my 2011 taxes for free If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. How can i file my 2011 taxes for free Attach a statement to your return that includes the following information (if applicable). How can i file my 2011 taxes for free Your name, taxpayer identification number, and tax year. How can i file my 2011 taxes for free A description of the types of services performed (whether on or off board). How can i file my 2011 taxes for free Names of vessels or registration numbers of aircraft on which you performed the services. How can i file my 2011 taxes for free Amount of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source transportation income derived from each type of service for each vessel or aircraft for the calendar year. How can i file my 2011 taxes for free Total amount of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source transportation income derived from all types of services for the calendar year. How can i file my 2011 taxes for free This 4% tax applies to your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source gross transportation income. How can i file my 2011 taxes for free This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. How can i file my 2011 taxes for free For transportation income from personal services, the transportation must be between the United States and a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free possession. How can i file my 2011 taxes for free For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. How can i file my 2011 taxes for free Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free residence with a period of nonresidence. How can i file my 2011 taxes for free The special rule applies if you meet all of the following conditions. How can i file my 2011 taxes for free You were a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident for a period that includes at least 3 consecutive calendar years. How can i file my 2011 taxes for free You were a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident for at least 183 days in each of those years. How can i file my 2011 taxes for free You ceased to be treated as a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident. How can i file my 2011 taxes for free You then again became a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident before the end of the third calendar year after the end of the period described in (1) above. How can i file my 2011 taxes for free Under this special rule, you are subject to tax on your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. How can i file my 2011 taxes for free Example. How can i file my 2011 taxes for free John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. How can i file my 2011 taxes for free On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. How can i file my 2011 taxes for free During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). How can i file my 2011 taxes for free He returned to the United States on October 5, 2013, as a lawful permanent resident. How can i file my 2011 taxes for free He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). How can i file my 2011 taxes for free Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. How can i file my 2011 taxes for free Reporting requirements. How can i file my 2011 taxes for free   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. How can i file my 2011 taxes for free The return is due by the due date (including extensions) for filing your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free income tax return for the year that you again become a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident. How can i file my 2011 taxes for free If you already filed returns for that period, you must file amended returns. How can i file my 2011 taxes for free You must attach a statement to your return that identifies the source of all of your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free and foreign gross income and the items of income subject to this special rule. How can i file my 2011 taxes for free Expatriation Tax The expatriation tax provisions apply to U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizens who have renounced their citizenship and long-term residents who have ended their residency. How can i file my 2011 taxes for free The rules that apply are based on the dates of expatriation, which are described in the following sections. How can i file my 2011 taxes for free Expatriation Before June 4, 2004. How can i file my 2011 taxes for free Expatriation After June 3, 2004, and Before June 17, 2008. How can i file my 2011 taxes for free Expatriation After June 16, 2008. How can i file my 2011 taxes for free Long-term resident defined. How can i file my 2011 taxes for free   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. How can i file my 2011 taxes for free In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. How can i file my 2011 taxes for free Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free taxes. How can i file my 2011 taxes for free Unless you received a ruling from the IRS that you did not expatriate to avoid U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. How can i file my 2011 taxes for free The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). How can i file my 2011 taxes for free Table 4-1. How can i file my 2011 taxes for free Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free   THEN the rules outlined on this page apply if . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free     Your 5-year average annual net income tax was more than . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free OR Your net worth equaled or exceeded . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free . How can i file my 2011 taxes for free 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. How can i file my 2011 taxes for free Reporting requirements. How can i file my 2011 taxes for free   If you lost your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. How can i file my 2011 taxes for free If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. How can i file my 2011 taxes for free   Your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. How can i file my 2011 taxes for free Penalties. How can i file my 2011 taxes for free   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. How can i file my 2011 taxes for free The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. How can i file my 2011 taxes for free The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. How can i file my 2011 taxes for free Expatriation tax. How can i file my 2011 taxes for free   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. How can i file my 2011 taxes for free It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. How can i file my 2011 taxes for free See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. How can i file my 2011 taxes for free Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. How can i file my 2011 taxes for free Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. How can i file my 2011 taxes for free $127,000 if you expatriated or terminated residency in 2005. How can i file my 2011 taxes for free $131,000 if you expatriated or terminated residency in 2006. How can i file my 2011 taxes for free $136,000 if you expatriated or terminated residency in 2007. How can i file my 2011 taxes for free $139,000 if you expatriated or terminated residency in 2008. How can i file my 2011 taxes for free Your net worth is $2 million or more on the date of your expatriation or termination of residency. How can i file my 2011 taxes for free You fail to certify on Form 8854 that you have complied with all U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. How can i file my 2011 taxes for free Exception for dual-citizens and certain minors. How can i file my 2011 taxes for free   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. How can i file my 2011 taxes for free However, they still must provide the certification required in (3). How can i file my 2011 taxes for free Certain dual-citizens. How can i file my 2011 taxes for free   You may qualify for the exception described above if all of the following apply. How can i file my 2011 taxes for free You became at birth a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen and a citizen of another country and you continue to be a citizen of that other country. How can i file my 2011 taxes for free You were never a resident alien of the United States (as defined in chapter 1). How can i file my 2011 taxes for free You never held a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free passport. How can i file my 2011 taxes for free You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizenship. How can i file my 2011 taxes for free Certain minors. How can i file my 2011 taxes for free   You may qualify for the exception described above if you meet all of the following requirements. How can i file my 2011 taxes for free You became a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen at birth. How can i file my 2011 taxes for free Neither of your parents was a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen at the time of your birth. How can i file my 2011 taxes for free You expatriated before you were 18½. How can i file my 2011 taxes for free You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. How can i file my 2011 taxes for free Tax consequences of presence in the United States. How can i file my 2011 taxes for free   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. How can i file my 2011 taxes for free   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. How can i file my 2011 taxes for free Instead, you are treated as a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen or resident and taxed on your worldwide income for that tax year. How can i file my 2011 taxes for free You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. How can i file my 2011 taxes for free   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. How can i file my 2011 taxes for free However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. How can i file my 2011 taxes for free You have ties with other countries. How can i file my 2011 taxes for free You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. How can i file my 2011 taxes for free You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. How can i file my 2011 taxes for free Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. How can i file my 2011 taxes for free See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. How can i file my 2011 taxes for free Related employer. How can i file my 2011 taxes for free   If your employer in the United States is any of the following, then your employer is related to you. How can i file my 2011 taxes for free You must count any days you performed services in the United States for that employer as days of presence in the United States. How can i file my 2011 taxes for free Members of your family. How can i file my 2011 taxes for free This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. How can i file my 2011 taxes for free ), and lineal descendants (children, grandchildren, etc. How can i file my 2011 taxes for free ). How can i file my 2011 taxes for free A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. How can i file my 2011 taxes for free A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. How can i file my 2011 taxes for free (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. How can i file my 2011 taxes for free ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. How can i file my 2011 taxes for free Date of tax expatriation. How can i file my 2011 taxes for free   For purposes of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. How can i file my 2011 taxes for free You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. How can i file my 2011 taxes for free You file Form 8854 in accordance with the form instructions. How can i file my 2011 taxes for free Annual return. How can i file my 2011 taxes for free   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. How can i file my 2011 taxes for free You must file this form even if you owe no U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free tax. How can i file my 2011 taxes for free Penalty. How can i file my 2011 taxes for free   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. How can i file my 2011 taxes for free You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. How can i file my 2011 taxes for free How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free trade or business. How can i file my 2011 taxes for free For this purpose, U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free domestic corporation, and Debt obligations of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free persons or of the United States, a state or political subdivision thereof, or the District of Columbia. How can i file my 2011 taxes for free U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. How can i file my 2011 taxes for free The income or gain is considered U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. How can i file my 2011 taxes for free Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. How can i file my 2011 taxes for free Other information. How can i file my 2011 taxes for free   For more information on the expatriation tax provisions, including exceptions to the tax and special U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free source rules, see section 877 of the Internal Revenue Code. How can i file my 2011 taxes for free Expatriation Tax Return If you expatriated or terminated your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. How can i file my 2011 taxes for free Attach it to Form 1040NR if you are required to file that form. How can i file my 2011 taxes for free If you are present in the United States following your expatriation and are subject to tax as a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen or resident, file Form 8854 with Form 1040. How can i file my 2011 taxes for free Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. How can i file my 2011 taxes for free Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. How can i file my 2011 taxes for free $145,000 if you expatriated or terminated residency in 2009 or 2010. How can i file my 2011 taxes for free $147,000 if you expatriated or terminated residency in 2011. How can i file my 2011 taxes for free $151,000 if you expatriated or terminated residency in 2012. How can i file my 2011 taxes for free $155,000 if you expatriated or terminated residency in 2013. How can i file my 2011 taxes for free Your net worth is $2 million or more on the date of your expatriation or termination of residency. How can i file my 2011 taxes for free You fail to certify on Form 8854 that you have complied with all U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. How can i file my 2011 taxes for free Exception for dual-citizens and certain minors. How can i file my 2011 taxes for free   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. How can i file my 2011 taxes for free However, they still must provide the certification required in (3) above. How can i file my 2011 taxes for free Certain dual-citizens. How can i file my 2011 taxes for free   You may qualify for the exception described above if both of the following apply. How can i file my 2011 taxes for free You became at birth a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. How can i file my 2011 taxes for free You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. How can i file my 2011 taxes for free For the purpose of determining U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free residency, use the substantial presence test described in chapter 1. How can i file my 2011 taxes for free Certain minors. How can i file my 2011 taxes for free   You may qualify for the exception described earlier if you meet both of the following requirements. How can i file my 2011 taxes for free You expatriated before you were 18½. How can i file my 2011 taxes for free You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. How can i file my 2011 taxes for free For the purpose of determining U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free residency, use the substantial presence test described in chapter 1. How can i file my 2011 taxes for free Expatriation date. How can i file my 2011 taxes for free   Your expatriation date is the date you relinquish U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free resident). How can i file my 2011 taxes for free Former U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizen. How can i file my 2011 taxes for free   You are considered to have relinquished your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizenship on the earliest of the following dates. How can i file my 2011 taxes for free The date you renounced U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). How can i file my 2011 taxes for free The date you furnished to the State Department a signed statement of voluntary relinquishment of U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). How can i file my 2011 taxes for free The date the State Department issued a certificate of loss of nationality. How can i file my 2011 taxes for free The date that a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free court canceled your certificate of naturalization. How can i file my 2011 taxes for free Former long-term resident. How can i file my 2011 taxes for free   You are considered to have terminated your long-term residency on the earliest of the following dates. How can i file my 2011 taxes for free The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. How can i file my 2011 taxes for free The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. How can i file my 2011 taxes for free If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. How can i file my 2011 taxes for free See Effect of Tax Treaties in chapter 1 for more information about dual residents. How can i file my 2011 taxes for free How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). How can i file my 2011 taxes for free This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. How can i file my 2011 taxes for free But see Exceptions , later. How can i file my 2011 taxes for free Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free internal revenue laws. How can i file my 2011 taxes for free Losses from deemed sales must be taken into account to the extent otherwise provided under U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free internal revenue laws. How can i file my 2011 taxes for free However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. How can i file my 2011 taxes for free The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. How can i file my 2011 taxes for free $626,000 if you expatriated or terminated residency in 2009. How can i file my 2011 taxes for free $627,000 if you expatriated or terminated residency in 2010. How can i file my 2011 taxes for free $636,000 if you expatriated or terminated residency in 2011. How can i file my 2011 taxes for free $651,000 if you expatriated or terminated residency in 2012. How can i file my 2011 taxes for free $668,000 if you expatriated or terminated residency in 2013. How can i file my 2011 taxes for free Exceptions. How can i file my 2011 taxes for free   The mark-to-market tax does not apply to the following. How can i file my 2011 taxes for free Eligible deferred compensation items. How can i file my 2011 taxes for free Ineligible deferred compensation items. How can i file my 2011 taxes for free Interests in nongrantor trusts. How can i file my 2011 taxes for free Specified tax deferred accounts. How can i file my 2011 taxes for free Instead, items (1) and (3) may be subject to withholding at source. How can i file my 2011 taxes for free In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. How can i file my 2011 taxes for free In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. How can i file my 2011 taxes for free See paragraphs (d), (e), and (f) of section 877A for more information. How can i file my 2011 taxes for free Expatriation Tax Return If you expatriated or terminated your U. How can i file my 2011 taxes for free S. How can i file my 2011 taxes for free residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. How can i file my 2011 taxes for free Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. How can i file my 2011 taxes for free Deferral of payment of mark-to-market tax. How can i file my 2011 taxes for free   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. How can i file my 2011 taxes for free If you make this election, the following rules apply. How can i file my 2011 taxes for free You can make the election on a property-by-property basis. How can i file my 2011 taxes for free The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. How can i file my 2011 taxes for free Interest is charged for the period the tax is deferred. How can i file my 2011 taxes for free The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. How can i file my 2011 taxes for free The due date of the return required for the year of death. How can i file my 2011 taxes for free The time that the security provided for the property fails to be adequate. How can i file my 2011 taxes for free See item (6) below. How can i file my 2011 taxes for free You make the election on Form 8854. How can i file my 2011 taxes for free You must provide adequate security (such as a bond). How can i file my 2011 taxes for free You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. How can i file my 2011 taxes for free   For more information about the deferral of payment, see the Instructions for Form 8854. How can i file my 2011 taxes for free Prev  Up  Next   Home   More Online Publications