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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

How To Fill Out State Tax Form

2012 Federal Tax Forms 1040ez2014 1040ez FormsIrs Gov 1040x FormHow To File 2011 Tax ReturnFederal Tax 1040ezFree File State Return OnlyEfile For 2012 Tax YearH&r Block Free State FileDo Taxes Online 20102012 Taxes1040 Ez Forms 20122012 Tax Software DownloadsBeware Amending Tax Returns1040ez Worksheet Line FWhere Can I File My 2011 Taxes For Free2012 Free Tax Filing OnlineHow To Amend TaxesTaxact 2011 Free Federal Edition DownloadH & R Block TaxesTax Filing 2014Irs Form 1040a1040 A Tax FormFree 2010 Tax SoftwareFree 1040 Ez Online PreparationCan Still E File 2011 TaxesAmended 1040 Tax ReturnEfile 1040nrTurbotax Amended ReturnH&r Block Free Tax FilingWhere Do I File 2011 TaxesFile Federal Taxes Online For FreePrintable 1040ez Tax FormTurbo Tax Free OnlineTax Forms 2011 FederalHow To File 2011 Taxes Online For Free1040x FormFile My 2010 Taxes FreeFile State Income Tax Online FreeEz1040What Can Military Claim On Taxes

How To Fill Out State Tax Form

How to fill out state tax form Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. How to fill out state tax form . How to fill out state tax form What is the difference between a resident alien and a nonresident alien for tax purposes? . How to fill out state tax form What is the difference between the taxation of 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? . How to fill out state tax form I am a student with an F-1 Visa. How to fill out state tax form I was told that I was an exempt individual. How to fill out state tax form Does this mean I am exempt from paying U. How to fill out state tax form S. How to fill out state tax form tax? . How to fill out state tax form I am a resident alien. How to fill out state tax form Can I claim any treaty benefits? . How to fill out state tax form I am a nonresident alien with no dependents. How to fill out state tax form I am working temporarily for a U. How to fill out state tax form S. How to fill out state tax form company. How to fill out state tax form What return do I file? . How to fill out state tax form I came to the United States on June 30th of last year. How to fill out state tax form I have an H-1B Visa. How to fill out state tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? . How to fill out state tax form When is my Form 1040NR due? . How to fill out state tax form My spouse is a nonresident alien. How to fill out state tax form Does he need a social security number? . How to fill out state tax form I am a nonresident alien. How to fill out state tax form Can I file a joint return with my spouse? . How to fill out state tax form I have an H-1B Visa and my husband has an F-1 Visa. How to fill out state tax form We both lived in the United States all of last year and had income. How to fill out state tax form What kind of form should we file? Do we file separate returns or a joint return? . How to fill out state tax form Is a dual-resident taxpayer the same as a dual-status taxpayer? . How to fill out state tax form I am a nonresident alien and invested money in the U. How to fill out state tax form S. How to fill out state tax form stock market through a U. How to fill out state tax form S. How to fill out state tax form brokerage company. How to fill out state tax form Are the dividends and the capital gains taxable? If yes, how are they taxed? . How to fill out state tax form I am a nonresident alien. How to fill out state tax form I receive U. How to fill out state tax form S. How to fill out state tax form social security benefits. How to fill out state tax form Are my benefits taxable? . How to fill out state tax form Do I have to pay taxes on my scholarship? . How to fill out state tax form I am a nonresident alien. How to fill out state tax form Can I claim the standard deduction? . How to fill out state tax form I am a dual-status taxpayer. How to fill out state tax form Can I claim the standard deduction? . How to fill out state tax form I am filing Form 1040NR. How to fill out state tax form Can I claim itemized deductions? . How to fill out state tax form I am not a U. How to fill out state tax form S. How to fill out state tax form citizen. How to fill out state tax form What exemptions can I claim? . How to fill out state tax form What exemptions can I claim as a dual-status taxpayer? . How to fill out state tax form I am single with a dependent child. How to fill out state tax form I was a dual-status alien in 2013. How to fill out state tax form Can I claim the earned income credit on my 2013 tax return? . How to fill out state tax form I am a nonresident alien student. How to fill out state tax form Can I claim an education credit on my Form 1040NR? . How to fill out state tax form I am a nonresident alien, temporarily working in the U. How to fill out state tax form S. How to fill out state tax form under a J visa. How to fill out state tax form Am I subject to social security and Medicare taxes? . How to fill out state tax form I am a nonresident alien student. How to fill out state tax form Social security taxes were withheld from my pay in error. How to fill out state tax form How do I get a refund of these taxes? . How to fill out state tax form I am an alien who will be leaving the United States. How to fill out state tax form What forms do I have to file before I leave? . How to fill out state tax form I filed a Form 1040-C when I left the United States. How to fill out state tax form Do I still have to file an annual U. How to fill out state tax form S. How to fill out state tax form tax return? . How to fill out state tax form What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. How to fill out state tax form S. How to fill out state tax form citizen. How to fill out state tax form Aliens are classified as resident aliens and nonresident aliens. How to fill out state tax form Resident aliens are taxed on their worldwide income, the same as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form Nonresident aliens are taxed only on their U. How to fill out state tax form S. How to fill out state tax form source income and certain foreign source income that is effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How to fill out state tax form These are the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How to fill out state tax form The term “exempt individual” does not refer to someone exempt from U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. How to fill out state tax form See chapter 1 . How to fill out state tax form Generally, you cannot claim tax treaty benefits as a resident alien. How to fill out state tax form However, there are exceptions. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to fill out state tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to fill out state tax form S. How to fill out state tax form source income on which tax was not fully paid by the amount withheld. How to fill out state tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to fill out state tax form You were a dual-status alien last year. How to fill out state tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to fill out state tax form However, for the part of the year that you were not present in the United States, you are a nonresident. How to fill out state tax form File Form 1040. How to fill out state tax form Print “Dual-Status Return” across the top. How to fill out state tax form Attach a statement showing your U. How to fill out state tax form S. How to fill out state tax form source income for the part of the year you were a nonresident. How to fill out state tax form You may use Form 1040NR as the statement. How to fill out state tax form Print “Dual-Status Statement” across the top. How to fill out state tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to fill out state tax form If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to fill out state tax form See Social Security and Medicare Taxes in chapter 8. How to fill out state tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to fill out state tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to fill out state tax form Do not use Form 843 to request a refund of Additional Medicare Tax. How to fill out state tax form See Refund of Taxes Withheld in Error in chapter 8. How to fill out state tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. How to fill out state tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to fill out state tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to fill out state tax form These forms are discussed in chapter 11. How to fill out state tax form Form 1040-C is not an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to fill out state tax form Chapters 5 and 7 discuss filing an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form . How to fill out state tax form What is the difference between the taxation of 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? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How to fill out state tax form These are the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How to fill out state tax form The term “exempt individual” does not refer to someone exempt from U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. How to fill out state tax form See chapter 1 . How to fill out state tax form Generally, you cannot claim tax treaty benefits as a resident alien. How to fill out state tax form However, there are exceptions. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to fill out state tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to fill out state tax form S. How to fill out state tax form source income on which tax was not fully paid by the amount withheld. How to fill out state tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to fill out state tax form You were a dual-status alien last year. How to fill out state tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to fill out state tax form However, for the part of the year that you were not present in the United States, you are a nonresident. How to fill out state tax form File Form 1040. How to fill out state tax form Print “Dual-Status Return” across the top. How to fill out state tax form Attach a statement showing your U. How to fill out state tax form S. How to fill out state tax form source income for the part of the year you were a nonresident. How to fill out state tax form You may use Form 1040NR as the statement. How to fill out state tax form Print “Dual-Status Statement” across the top. How to fill out state tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to fill out state tax form If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to fill out state tax form See Social Security and Medicare Taxes in chapter 8. How to fill out state tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to fill out state tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to fill out state tax form Do not use Form 843 to request a refund of Additional Medicare Tax. How to fill out state tax form See Refund of Taxes Withheld in Error in chapter 8. How to fill out state tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. How to fill out state tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to fill out state tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to fill out state tax form These forms are discussed in chapter 11. How to fill out state tax form Form 1040-C is not an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to fill out state tax form Chapters 5 and 7 discuss filing an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form . How to fill out state tax form I am a student with an F-1 Visa. How to fill out state tax form I was told that I was an exempt individual. How to fill out state tax form Does this mean I am exempt from paying U. How to fill out state tax form S. How to fill out state tax form tax? The term “exempt individual” does not refer to someone exempt from U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. How to fill out state tax form See chapter 1 . How to fill out state tax form Generally, you cannot claim tax treaty benefits as a resident alien. How to fill out state tax form However, there are exceptions. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to fill out state tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to fill out state tax form S. How to fill out state tax form source income on which tax was not fully paid by the amount withheld. How to fill out state tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to fill out state tax form You were a dual-status alien last year. How to fill out state tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to fill out state tax form However, for the part of the year that you were not present in the United States, you are a nonresident. How to fill out state tax form File Form 1040. How to fill out state tax form Print “Dual-Status Return” across the top. How to fill out state tax form Attach a statement showing your U. How to fill out state tax form S. How to fill out state tax form source income for the part of the year you were a nonresident. How to fill out state tax form You may use Form 1040NR as the statement. How to fill out state tax form Print “Dual-Status Statement” across the top. How to fill out state tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to fill out state tax form If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to fill out state tax form See Social Security and Medicare Taxes in chapter 8. How to fill out state tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to fill out state tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to fill out state tax form Do not use Form 843 to request a refund of Additional Medicare Tax. How to fill out state tax form See Refund of Taxes Withheld in Error in chapter 8. How to fill out state tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. How to fill out state tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to fill out state tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to fill out state tax form These forms are discussed in chapter 11. How to fill out state tax form Form 1040-C is not an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to fill out state tax form Chapters 5 and 7 discuss filing an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form . How to fill out state tax form I am a resident alien. How to fill out state tax form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. How to fill out state tax form However, there are exceptions. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to fill out state tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to fill out state tax form S. How to fill out state tax form source income on which tax was not fully paid by the amount withheld. How to fill out state tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to fill out state tax form You were a dual-status alien last year. How to fill out state tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to fill out state tax form However, for the part of the year that you were not present in the United States, you are a nonresident. How to fill out state tax form File Form 1040. How to fill out state tax form Print “Dual-Status Return” across the top. How to fill out state tax form Attach a statement showing your U. How to fill out state tax form S. How to fill out state tax form source income for the part of the year you were a nonresident. How to fill out state tax form You may use Form 1040NR as the statement. How to fill out state tax form Print “Dual-Status Statement” across the top. How to fill out state tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to fill out state tax form If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to fill out state tax form See Social Security and Medicare Taxes in chapter 8. How to fill out state tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to fill out state tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to fill out state tax form Do not use Form 843 to request a refund of Additional Medicare Tax. How to fill out state tax form See Refund of Taxes Withheld in Error in chapter 8. How to fill out state tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. How to fill out state tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to fill out state tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to fill out state tax form These forms are discussed in chapter 11. How to fill out state tax form Form 1040-C is not an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to fill out state tax form Chapters 5 and 7 discuss filing an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form . How to fill out state tax form I am a nonresident alien with no dependents. How to fill out state tax form I am working temporarily for a U. How to fill out state tax form S. How to fill out state tax form company. How to fill out state tax form What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to fill out state tax form S. How to fill out state tax form source income on which tax was not fully paid by the amount withheld. How to fill out state tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to fill out state tax form You were a dual-status alien last year. How to fill out state tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to fill out state tax form However, for the part of the year that you were not present in the United States, you are a nonresident. How to fill out state tax form File Form 1040. How to fill out state tax form Print “Dual-Status Return” across the top. How to fill out state tax form Attach a statement showing your U. How to fill out state tax form S. How to fill out state tax form source income for the part of the year you were a nonresident. How to fill out state tax form You may use Form 1040NR as the statement. How to fill out state tax form Print “Dual-Status Statement” across the top. How to fill out state tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to fill out state tax form If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to fill out state tax form See Social Security and Medicare Taxes in chapter 8. How to fill out state tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to fill out state tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to fill out state tax form Do not use Form 843 to request a refund of Additional Medicare Tax. How to fill out state tax form See Refund of Taxes Withheld in Error in chapter 8. How to fill out state tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. How to fill out state tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to fill out state tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to fill out state tax form These forms are discussed in chapter 11. How to fill out state tax form Form 1040-C is not an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to fill out state tax form Chapters 5 and 7 discuss filing an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form . How to fill out state tax form I came to the United States on June 30th of last year. How to fill out state tax form I have an H-1B Visa. How to fill out state tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. How to fill out state tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to fill out state tax form However, for the part of the year that you were not present in the United States, you are a nonresident. How to fill out state tax form File Form 1040. How to fill out state tax form Print “Dual-Status Return” across the top. How to fill out state tax form Attach a statement showing your U. How to fill out state tax form S. How to fill out state tax form source income for the part of the year you were a nonresident. How to fill out state tax form You may use Form 1040NR as the statement. How to fill out state tax form Print “Dual-Status Statement” across the top. How to fill out state tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to fill out state tax form If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to fill out state tax form See Social Security and Medicare Taxes in chapter 8. How to fill out state tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to fill out state tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to fill out state tax form Do not use Form 843 to request a refund of Additional Medicare Tax. How to fill out state tax form See Refund of Taxes Withheld in Error in chapter 8. How to fill out state tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. How to fill out state tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to fill out state tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to fill out state tax form These forms are discussed in chapter 11. How to fill out state tax form Form 1040-C is not an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to fill out state tax form Chapters 5 and 7 discuss filing an annual U. How to fill out state tax form S. How to fill out state tax form income tax return. How to fill out state tax form . How to fill out state tax form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to fill out state tax form If you file for the 2013 calendar year, your return is due April 15, 2014. How to fill out state tax form If you are not an employee who receives wages subject to U. How to fill out state tax form S. How to fill out state tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to fill out state tax form For the 2013 calendar year, file your return by June 16, 2014. How to fill out state tax form For more information on when and where to file, see chapter 7 . How to fill out state tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to fill out state tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to fill out state tax form If you are a U. How to fill out state tax form S. How to fill out state tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to fill out state tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to fill out state tax form See Identification Number in chapter 5 for more information. How to fill out state tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to fill out state tax form However, nonresident aliens married to U. How to fill out state tax form S. How to fill out state tax form citizens or residents can choose to be treated as U. How to fill out state tax form S. How to fill out state tax form residents and file joint returns. How to fill out state tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Assuming both of you had these visas for all of last year, you are a resident alien. How to fill out state tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to fill out state tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to fill out state tax form Your husband must file Form 1040NR or 1040NR-EZ. How to fill out state tax form No. How to fill out state tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to fill out state tax form See Effect of Tax Treaties in chapter 1. How to fill out state tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to fill out state tax form See chapter 6 . How to fill out state tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to fill out state tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to fill out state tax form Dividends are generally taxed at a 30% (or lower treaty) rate. How to fill out state tax form The brokerage company or payor of the dividends should withhold this tax at source. How to fill out state tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to fill out state tax form If the capital gains and dividends are effectively connected with a U. How to fill out state tax form S. How to fill out state tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to fill out state tax form S. How to fill out state tax form citizens and residents. How to fill out state tax form If you are a nonresident alien, 85% of any U. How to fill out state tax form S. How to fill out state tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to fill out state tax form See The 30% Tax in chapter 4. How to fill out state tax form If you are a nonresident alien and the scholarship is not from U. How to fill out state tax form S. How to fill out state tax form sources, it is not subject to U. How to fill out state tax form S. How to fill out state tax form tax. How to fill out state tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources. How to fill out state tax form If your scholarship is from U. How to fill out state tax form S. How to fill out state tax form sources or you are a resident alien, your scholarship is subject to U. How to fill out state tax form S. How to fill out state tax form tax according to the following rules. How to fill out state tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to fill out state tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to fill out state tax form See Scholarships and Fellowship Grants in chapter 3 for more information. How to fill out state tax form If you are not a candidate for a degree, your scholarship is taxable. How to fill out state tax form Nonresident aliens cannot claim the standard deduction. How to fill out state tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to fill out state tax form You cannot claim the standard deduction allowed on Form 1040. How to fill out state tax form However, you can itemize any allowable deductions. How to fill out state tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to fill out state tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to fill out state tax form S. How to fill out state tax form trade or business. How to fill out state tax form See Itemized Deductions in chapter 5. How to fill out state tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to fill out state tax form S. How to fill out state tax form citizens. How to fill out state tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to fill out state tax form S. How to fill out state tax form tax return. How to fill out state tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. How to fill out state tax form S. How to fill out state tax form nationals; and for students and business apprentices from India. How to fill out state tax form See Exemptions in chapter 5. How to fill out state tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to fill out state tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to fill out state tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to fill out state tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to fill out state tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to fill out state tax form See chapter 6 for more information on dual-status aliens. How to fill out state tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to fill out state tax form However, if you are married and choose to file a joint return with a U. How to fill out state tax form S. How to fill out state tax form citizen or resident spouse, you may be eligible for these credits. How to fill out state tax form See Nonresident Spouse Treated as a Resident in chapter 1. How to fill out state tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
Español

Occupational Safety and Health Review Commission

The Occupational Safety and Health Review Commission hears trials and appeals, deciding contests of citations or penalties that result from inspections performed by the Occupational Safety and Health Administration.

Contact the Agency or Department

Website: Occupational Safety and Health Review Commission

Address: 1120 20th St NW
9th Floor

Washington, DC 20036-3457

The How To Fill Out State Tax Form

How to fill out state tax form 28. How to fill out state tax form   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. How to fill out state tax form  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. How to fill out state tax form Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). How to fill out state tax form Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. How to fill out state tax form Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. How to fill out state tax form Deducciones no sujetas al límite del 2%. How to fill out state tax form Gastos que no se pueden deducir. How to fill out state tax form Tiene que guardar documentación para verificar sus deducciones. How to fill out state tax form Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. How to fill out state tax form Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. How to fill out state tax form Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). How to fill out state tax form Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. How to fill out state tax form Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. How to fill out state tax form Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. How to fill out state tax form Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. How to fill out state tax form Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. How to fill out state tax form Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). How to fill out state tax form Costos de la preparación de la declaración de impuestos (línea 22). How to fill out state tax form Otros gastos (línea 23). How to fill out state tax form Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. How to fill out state tax form Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. How to fill out state tax form Un gasto es necesario si es adecuado y útil para su negocio. How to fill out state tax form Un gasto no tiene que ser obligatorio para considerarse necesario. How to fill out state tax form A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. How to fill out state tax form Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. How to fill out state tax form Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. How to fill out state tax form Educación relacionada con el trabajo. How to fill out state tax form (Vea el capítulo 27). How to fill out state tax form Honorarios legales relacionados con su trabajo. How to fill out state tax form Licencias y tarifas reglamentarias. How to fill out state tax form Primas de seguro contra negligencia profesional. How to fill out state tax form Exámenes médicos requeridos por un empleador. How to fill out state tax form Impuestos sobre una profesión u ocupación. How to fill out state tax form Pasaporte para un viaje de negocios. How to fill out state tax form Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. How to fill out state tax form Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. How to fill out state tax form (Vea el capítulo 26). How to fill out state tax form Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. How to fill out state tax form Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. How to fill out state tax form Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. How to fill out state tax form Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. How to fill out state tax form Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. How to fill out state tax form Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. How to fill out state tax form Actividades políticas y de cabildeo. How to fill out state tax form   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. How to fill out state tax form Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. How to fill out state tax form Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. How to fill out state tax form Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. How to fill out state tax form Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. How to fill out state tax form No obstante, ninguno puede deducir más de $250 como gastos calificados. How to fill out state tax form Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. How to fill out state tax form Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. How to fill out state tax form Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. How to fill out state tax form Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. How to fill out state tax form Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. How to fill out state tax form Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. How to fill out state tax form Cuotas de agencias de colocación y empleo. How to fill out state tax form   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. How to fill out state tax form Si el empleador le devuelve dinero. How to fill out state tax form   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. How to fill out state tax form (Vea Recuperaciones de Fondos en el capítulo 12). How to fill out state tax form Si el empleador le paga a la agencia de empleo. How to fill out state tax form   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. How to fill out state tax form Currículum vitae. How to fill out state tax form   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. How to fill out state tax form Gastos de viaje y transporte. How to fill out state tax form   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. How to fill out state tax form Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. How to fill out state tax form Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. How to fill out state tax form   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. How to fill out state tax form   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. How to fill out state tax form La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. How to fill out state tax form Vea el capítulo 26 para más información. How to fill out state tax form Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. How to fill out state tax form Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. How to fill out state tax form Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. How to fill out state tax form Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. How to fill out state tax form Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. How to fill out state tax form Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. How to fill out state tax form Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. How to fill out state tax form No obstante, no puede deducir los costos de viajes como una forma de educación. How to fill out state tax form Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. How to fill out state tax form Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. How to fill out state tax form Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. How to fill out state tax form Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. How to fill out state tax form También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. How to fill out state tax form No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. How to fill out state tax form Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. How to fill out state tax form Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. How to fill out state tax form Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. How to fill out state tax form Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. How to fill out state tax form La ropa no es adecuada para uso cotidiano. How to fill out state tax form No es suficiente usar ropa distintiva. How to fill out state tax form Su empleador tiene que requerir específicamente esa ropa. How to fill out state tax form Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. How to fill out state tax form La ropa no puede servir para reemplazar su ropa habitual. How to fill out state tax form Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. How to fill out state tax form ). How to fill out state tax form Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. How to fill out state tax form Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. How to fill out state tax form Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. How to fill out state tax form Ropa de protección. How to fill out state tax form   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. How to fill out state tax form   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. How to fill out state tax form Uniformes militares. How to fill out state tax form   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. How to fill out state tax form Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. How to fill out state tax form Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. How to fill out state tax form   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. How to fill out state tax form   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. How to fill out state tax form Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. How to fill out state tax form De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. How to fill out state tax form Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. How to fill out state tax form También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. How to fill out state tax form Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. How to fill out state tax form En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. How to fill out state tax form Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. How to fill out state tax form Algunos de estos gastos se explican más adelante. How to fill out state tax form Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. How to fill out state tax form Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. How to fill out state tax form Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. How to fill out state tax form Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. How to fill out state tax form Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. How to fill out state tax form Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. How to fill out state tax form Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. How to fill out state tax form Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. How to fill out state tax form Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. How to fill out state tax form Dichos cargos son deducibles en el año en que se paguen. How to fill out state tax form Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). How to fill out state tax form Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). How to fill out state tax form Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. How to fill out state tax form Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. How to fill out state tax form No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. How to fill out state tax form Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. How to fill out state tax form Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. How to fill out state tax form Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. How to fill out state tax form Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. How to fill out state tax form Tiene que agregar el cargo al costo de los bienes. How to fill out state tax form No puede deducir el cargo que pague a un agente de bolsa para vender valores. How to fill out state tax form Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. How to fill out state tax form Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. How to fill out state tax form Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. How to fill out state tax form Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. How to fill out state tax form Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. How to fill out state tax form Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. How to fill out state tax form Las deducciones de dichas entidades se traspasan a los socios o accionistas. How to fill out state tax form Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. How to fill out state tax form Ejemplo. How to fill out state tax form Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. How to fill out state tax form El club se considera una sociedad colectiva. How to fill out state tax form Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. How to fill out state tax form En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. How to fill out state tax form No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. How to fill out state tax form Fondos mutuos de oferta pública. How to fill out state tax form   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. How to fill out state tax form Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. How to fill out state tax form   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). How to fill out state tax form Esta cifra neta es la cantidad que declara como ingresos. How to fill out state tax form Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. How to fill out state tax form Declaraciones informativas. How to fill out state tax form   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. How to fill out state tax form Sociedades colectivas y de tipo S. How to fill out state tax form   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. How to fill out state tax form Fondos mutuos que no son de oferta pública. How to fill out state tax form   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. How to fill out state tax form Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. How to fill out state tax form Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. How to fill out state tax form Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. How to fill out state tax form También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. How to fill out state tax form Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. How to fill out state tax form Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). How to fill out state tax form Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. How to fill out state tax form Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. How to fill out state tax form Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. How to fill out state tax form Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. How to fill out state tax form Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. How to fill out state tax form Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. How to fill out state tax form Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. How to fill out state tax form No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. How to fill out state tax form Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. How to fill out state tax form Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. How to fill out state tax form Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. How to fill out state tax form Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. How to fill out state tax form Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. How to fill out state tax form No están sujetas al límite del 2%. How to fill out state tax form Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. How to fill out state tax form Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). How to fill out state tax form Prima amortizable de bonos tributables. How to fill out state tax form Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. How to fill out state tax form Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. How to fill out state tax form Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. How to fill out state tax form Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. How to fill out state tax form Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. How to fill out state tax form Pérdidas por estafas de inversiones engañosas tipo Ponzi. How to fill out state tax form Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. How to fill out state tax form Reintegros de más de $3,000 por la reclamación de un derecho. How to fill out state tax form Inversión no recuperada en una anualidad. How to fill out state tax form Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. How to fill out state tax form Puede optar por amortizar la prima de bonos tributables. How to fill out state tax form Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. How to fill out state tax form Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. How to fill out state tax form Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. How to fill out state tax form Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). How to fill out state tax form Primero, declare la pérdida en la Sección B del Formulario 4684. How to fill out state tax form Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. How to fill out state tax form Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. How to fill out state tax form Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. How to fill out state tax form Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. How to fill out state tax form Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. How to fill out state tax form Vea la Publicación 559, en inglés, para obtener más información. How to fill out state tax form Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. How to fill out state tax form Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. How to fill out state tax form No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. How to fill out state tax form No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. How to fill out state tax form Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. How to fill out state tax form Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. How to fill out state tax form Diario de ganancias y pérdidas. How to fill out state tax form Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. How to fill out state tax form Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. How to fill out state tax form El nombre y la dirección o ubicación del establecimiento de apuestas. How to fill out state tax form Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. How to fill out state tax form La (o las) cantidad(es) que ganó o perdió. How to fill out state tax form Vea la Publicación 529, en inglés, para información adicional. How to fill out state tax form Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. How to fill out state tax form Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. How to fill out state tax form Personas que trabajan por cuenta propia. How to fill out state tax form   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. How to fill out state tax form Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. How to fill out state tax form No está sujeto a las limitaciones de actividades pasivas. How to fill out state tax form Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. How to fill out state tax form Vea Reintegros en el capítulo 12, para más información. How to fill out state tax form Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. How to fill out state tax form Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. How to fill out state tax form Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. How to fill out state tax form Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. How to fill out state tax form Luego, se explican en mayor detalle los gastos no deducibles adicionales. How to fill out state tax form Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. How to fill out state tax form Gastos de entierro o funeral, incluido el costo de la tumba. How to fill out state tax form Gastos de capital. How to fill out state tax form Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. How to fill out state tax form Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. How to fill out state tax form Reparaciones, seguro y alquiler de la vivienda. How to fill out state tax form Sobornos y comisiones clandestinas. How to fill out state tax form Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. How to fill out state tax form Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. How to fill out state tax form Primas de seguro personal por incapacidad. How to fill out state tax form Gastos personales, de vida o familiares. How to fill out state tax form Valor de salarios no recibidos o período de vacaciones no utilizadas. How to fill out state tax form Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. How to fill out state tax form Vea el capítulo 36. How to fill out state tax form Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. How to fill out state tax form Estos incluyen cargos de calificación e inscripción para las elecciones primarias. How to fill out state tax form Honorarios legales. How to fill out state tax form   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. How to fill out state tax form Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. How to fill out state tax form Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. How to fill out state tax form Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. How to fill out state tax form No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. How to fill out state tax form No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. How to fill out state tax form Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). How to fill out state tax form Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. How to fill out state tax form Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. How to fill out state tax form Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). How to fill out state tax form Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. How to fill out state tax form Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. How to fill out state tax form Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. How to fill out state tax form Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. How to fill out state tax form Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. How to fill out state tax form Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. How to fill out state tax form Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. How to fill out state tax form Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. How to fill out state tax form Consulte el capítulo 18 para información sobre la pensión alimenticia. How to fill out state tax form Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. How to fill out state tax form Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. How to fill out state tax form Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. How to fill out state tax form Cuotas usadas para cabildeo. How to fill out state tax form   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. How to fill out state tax form Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. How to fill out state tax form Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. How to fill out state tax form Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. How to fill out state tax form Vea el capítulo 25. How to fill out state tax form Ejemplo. How to fill out state tax form Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. How to fill out state tax form El diamante se cae del anillo y nunca lo pudo encontrar. How to fill out state tax form La pérdida del diamante es un hecho fortuito. How to fill out state tax form Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. How to fill out state tax form Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. How to fill out state tax form Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. How to fill out state tax form Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. How to fill out state tax form Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. How to fill out state tax form Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. How to fill out state tax form Demanda por incumplimiento de promesa de matrimonio. How to fill out state tax form Cargos civiles o penales derivados de una relación personal. How to fill out state tax form Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. How to fill out state tax form Preparación de un título (o defensa o perfeccionamiento de un título). How to fill out state tax form Preparación de un testamento. How to fill out state tax form Reclamaciones de propiedad o liquidación de propiedad en un divorcio. How to fill out state tax form No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. How to fill out state tax form Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. How to fill out state tax form Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. How to fill out state tax form Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. How to fill out state tax form Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. How to fill out state tax form Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. How to fill out state tax form Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. How to fill out state tax form Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. How to fill out state tax form Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. How to fill out state tax form Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. How to fill out state tax form No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. How to fill out state tax form Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. How to fill out state tax form No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. How to fill out state tax form Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. How to fill out state tax form Ejemplo. How to fill out state tax form Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. How to fill out state tax form Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. How to fill out state tax form No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. How to fill out state tax form Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. How to fill out state tax form Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). How to fill out state tax form Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. How to fill out state tax form Vea el capítulo 26 para más información sobre gastos de viaje deducibles. How to fill out state tax form Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. How to fill out state tax form Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. How to fill out state tax form Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. How to fill out state tax form Prev  Up  Next   Home   More Online Publications