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

Irs Amendments

E-file State And Federal Taxes For Free2011 Tax Return Software1040 X 20111040 Ez Tax Form 2012Visit Www Irs Gov FreefileEz 10402012 Federal Tax FormsTax Correction FormTax Returns 20111040nr 20131040a 2011 Tax FormFiling 2010 Taxes Late Online Free2013 1040ez Form InstructionsFile State Taxes FreeTax 2012I Need To File My 2010 Taxes FreeHow To File State Taxes Only2012 Tax Return SoftwareVolunteer Income TaxFree Tax Preparation 2012Standard Deduction For Form 1040Aarp Org Taxaide1040x Tax Form2011 Federal Income Tax Forms 1040 EzTurbo Tax 1040ezI Need To File My Taxes For 2011Irs Ez FormsWhat Is An Amended Tax Return2011 Irs Form 1041Tax Extension Online FreeWhere Can I File My 2011 Taxes For FreeMilitary Tax FilingFile 1040ez1040x 2011Student Loan Tax Forms1040ez Tax ReturnHow Can I Amend My Tax ReturnH&r Block Key Code Free State Filing1040 Short FormIrs Amended Return

Irs Amendments

Irs amendments 4. Irs amendments   Filing U. Irs amendments S. Irs amendments Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Irs amendments S. Irs amendments Tax ReturnU. Irs amendments S. Irs amendments Armed Forces. Irs amendments Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Irs amendments S. Irs amendments income tax return is required for your situation. Irs amendments If a U. Irs amendments S. Irs amendments return is required, your next step is to see if you meet the filing requirements. Irs amendments If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Irs amendments This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Irs amendments Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Irs amendments S. Irs amendments income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Irs amendments If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Irs amendments S. Irs amendments tax return, your filing requirement may be less than the amount in Table 4-1. Irs amendments For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Irs amendments Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Irs amendments For more information, see the Form 1040 instructions. Irs amendments Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Irs amendments S. Irs amendments tax return, you must determine your adjusted filing requirement. Irs amendments Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Irs amendments Personal exemption. Irs amendments   When figuring your filing requirement, your personal exemption is allowed in full. Irs amendments Do not reduce it for this purpose. Irs amendments Do not include exemptions for your dependents. Irs amendments Allowable standard deduction. Irs amendments   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Irs amendments Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Irs amendments Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Irs amendments S. Irs amendments income tax     Gross income from all sources (including excluded possession income)   Example. Irs amendments Barbara Spruce, a U. Irs amendments S. Irs amendments citizen, is single, under 65, and a bona fide resident of American Samoa. Irs amendments During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Irs amendments S. Irs amendments income tax). Irs amendments Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Irs amendments   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Irs amendments You must file a U. Irs amendments S. Irs amendments income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Irs amendments    1. Irs amendments Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Irs amendments If your filing status is married filing separately, enter -0-   2. Irs amendments Personal exemption. Irs amendments If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Irs amendments Add lines 1 and 2. Irs amendments You must file a U. Irs amendments S. Irs amendments income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Irs amendments 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Irs amendments . Irs amendments . Irs amendments AND at the end of 2013 you were*. Irs amendments . Irs amendments . Irs amendments THEN file a return if your gross income** was at least. Irs amendments . Irs amendments . Irs amendments single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs amendments ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Irs amendments Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Irs amendments If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Irs amendments *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Irs amendments Example 1. Irs amendments James and Joan Thompson, one over 65, are U. Irs amendments S. Irs amendments citizens and bona fide residents of Puerto Rico during the entire tax year. Irs amendments They file a joint income tax return. Irs amendments During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Irs amendments S. Irs amendments income tax). Irs amendments Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Irs amendments S. Irs amendments income tax return because their gross income subject to U. Irs amendments S. Irs amendments tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Irs amendments Example 2. Irs amendments Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Irs amendments S. Irs amendments income tax return because her gross income subject to U. Irs amendments S. Irs amendments tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Irs amendments If you must file a U. Irs amendments S. Irs amendments income tax return, you may be able to file a paperless return using IRS e-file. Irs amendments See your form instructions or visit our website at IRS. Irs amendments gov. Irs amendments When To File If you file on a calendar year basis, the due date for filing your U. Irs amendments S. Irs amendments income tax return is April 15 following the end of your tax year. Irs amendments If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Irs amendments If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Irs amendments For your 2013 tax return, the due date is April 15, 2014. Irs amendments If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Irs amendments If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Irs amendments See your form instructions for a list of designated private delivery services. Irs amendments Extension of Time To File You can get an extension of time to file your U. Irs amendments S. Irs amendments income tax return. Irs amendments Special rules apply for those living outside the United States. Irs amendments Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Irs amendments Example. Irs amendments If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Irs amendments Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Irs amendments If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Irs amendments You may also be charged penalties (see the Instructions for Form 4868). Irs amendments How to get the automatic extension. Irs amendments   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Irs amendments E-file Form 4868 using your personal computer or a tax professional. Irs amendments E-file and pay by credit or debit card. Irs amendments Your payment must be at least $1. Irs amendments You may pay by phone or over the Internet. Irs amendments Do not file Form 4868. Irs amendments File a paper Form 4868. Irs amendments If you are a fiscal year taxpayer, you must file a paper Form 4868. Irs amendments See Form 4868 for information on getting an extension using these options. Irs amendments When to file. Irs amendments   You must request the automatic extension by the due date for your return. Irs amendments You can file your return any time before the 6-month extension period ends. Irs amendments When you file your return. Irs amendments   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs amendments If you file Form 1040A, U. Irs amendments S. Irs amendments Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Irs amendments Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Irs amendments You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Irs amendments Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Irs amendments S. Irs amendments citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Irs amendments However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Irs amendments If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs amendments For more information, see Publication 3, Armed Forces' Tax Guide. Irs amendments Married taxpayers. Irs amendments   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs amendments However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs amendments How to get the extension. Irs amendments   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs amendments (See the situations listed under (2), earlier. Irs amendments ) Extension beyond 2 months. Irs amendments   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Irs amendments File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Irs amendments Be sure to check the box on Form 4868, line 8, if appropriate. Irs amendments   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Irs amendments   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Irs amendments Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Irs amendments Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Irs amendments If you are not including a check or a money order, send your U. Irs amendments S. Irs amendments tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Irs amendments S. Irs amendments tax return and all attachments to:  Internal Revenue Service P. Irs amendments O. Irs amendments Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Irs amendments S. Irs amendments return to these addresses if you are attaching Form 5074 or Form 8689. Irs amendments If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Irs amendments Special Rules for Completing Your U. Irs amendments S. Irs amendments Tax Return If you are not excluding possession income from your U. Irs amendments S. Irs amendments tax return, follow the instructions for the specific forms you file. Irs amendments However, you may not qualify to claim the earned income credit (EIC). Irs amendments Earned income credit. Irs amendments   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Irs amendments S. Irs amendments tax return. Irs amendments This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Irs amendments S. Irs amendments Armed Forces. Irs amendments U. Irs amendments S. Irs amendments Armed Forces. Irs amendments   U. Irs amendments S. Irs amendments military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Irs amendments Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Irs amendments Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Irs amendments Income from American Samoa or Puerto Rico excluded. Irs amendments   You will not be allowed to take deductions and credits that apply to the excluded income. Irs amendments The additional information you need follows. Irs amendments Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Irs amendments S. Irs amendments income tax return. Irs amendments Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Irs amendments S. Irs amendments tax return. Irs amendments Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Irs amendments Figuring the deduction. Irs amendments   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Irs amendments   Gross income subject to U. Irs amendments S. Irs amendments income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Irs amendments Moving expense deduction. Irs amendments   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Irs amendments Likewise, the expenses of a move back to the United States are generally attributable to U. Irs amendments S. Irs amendments earned income. Irs amendments   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Irs amendments S. Irs amendments tax return. Irs amendments For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Irs amendments   If you are claiming expenses for a move from a U. Irs amendments S. Irs amendments possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Irs amendments For purposes of deducting moving expenses, the possessions are considered part of the United States. Irs amendments See Publication 521, Moving Expenses, for information about what expenses are deductible. Irs amendments Self-employment tax deduction. Irs amendments   Generally, if you are reporting self-employment income on your U. Irs amendments S. Irs amendments return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Irs amendments This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Irs amendments   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Irs amendments   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Irs amendments This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Irs amendments   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Irs amendments   Self-employment income subject to U. Irs amendments S. Irs amendments income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Irs amendments Include the deductible part of this amount on Form 1040, line 27. Irs amendments Individual retirement arrangement (IRA) deduction. Irs amendments   Do not take excluded income into account when figuring your deductible IRA contribution. Irs amendments Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Irs amendments To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Irs amendments Then multiply your full standard deduction by the following fraction. Irs amendments   Gross income subject to U. Irs amendments S. Irs amendments income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Irs amendments ” This calculation may not be the same as the one you used to determine if you need to file a U. Irs amendments S. Irs amendments tax return. Irs amendments Itemized Deductions Most itemized deductions do not apply to a particular type of income. Irs amendments However, itemized deductions can be divided into three categories. Irs amendments Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Irs amendments Those that apply specifically to income subject to U. Irs amendments S. Irs amendments income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Irs amendments Those that do not apply to specific income must be allocated between your gross income subject to U. Irs amendments S. Irs amendments income tax and your total gross income from all sources. Irs amendments The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Irs amendments Example. Irs amendments In 2013, you and your spouse are both under 65 and U. Irs amendments S. Irs amendments citizens who are bona fide residents of Puerto Rico during the entire tax year. Irs amendments You file a joint income tax return. Irs amendments During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Irs amendments S. Irs amendments gross income) and your spouse earned $60,000 from the U. Irs amendments S. Irs amendments Government. Irs amendments You have $16,000 of itemized deductions that do not apply to any specific type of income. Irs amendments These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Irs amendments You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Irs amendments   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Irs amendments Overall limitation on itemized deductions. Irs amendments   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Irs amendments Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Irs amendments However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Irs amendments See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Irs amendments Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Irs amendments S. Irs amendments tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Irs amendments However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Irs amendments S. Irs amendments tax return. Irs amendments The foreign tax credit is generally figured on Form 1116. Irs amendments If you have income, such as U. Irs amendments S. Irs amendments Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Irs amendments You make this reduction for each separate income category. Irs amendments To find the amount of this reduction, use the following formula for each income category. Irs amendments Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Irs amendments For more information on the foreign tax credit, see Publication 514. Irs amendments Example. Irs amendments Jason and Lynn Reddy are U. Irs amendments S. Irs amendments citizens who were bona fide residents of Puerto Rico during all of 2013. Irs amendments They file a joint tax return. Irs amendments The following table shows their excludable and taxable income for U. Irs amendments S. Irs amendments federal income tax purposes. Irs amendments   Taxable   Excludable Jason's wages from  U. Irs amendments S. Irs amendments Government $25,000     Lynn's wages from Puerto Rico  corp. Irs amendments     $15,000 Dividend from Puerto Rico corp. Irs amendments doing business in Puerto Rico     200 Dividend from U. Irs amendments S. Irs amendments  corp. Irs amendments doing business  in U. Irs amendments S. Irs amendments * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Irs amendments   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Irs amendments They have gross income of $26,000 for U. Irs amendments S. Irs amendments tax purposes. Irs amendments They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Irs amendments They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Irs amendments S. Irs amendments return. Irs amendments They fill out one Form 1116 for wages and one Form 1116 for the dividend. Irs amendments Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Irs amendments   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Irs amendments Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Irs amendments A U. Irs amendments S. Irs amendments citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Irs amendments This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Irs amendments S. Irs amendments income tax return must otherwise be filed). Irs amendments Bona fide residents of the possessions discussed in this publication are considered U. Irs amendments S. Irs amendments residents for this purpose and are subject to the self-employment tax. Irs amendments Forms to file. Irs amendments   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Irs amendments If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Irs amendments If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Irs amendments If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Irs amendments Do not file forms 1040-SS or 1040-PR with Form 1040. Irs amendments If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Irs amendments Chapter 11 Bankruptcy cases. Irs amendments   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Irs amendments S. Irs amendments Income Tax Return for Estates and Trusts) of the bankruptcy estate. Irs amendments However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Irs amendments   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Irs amendments   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Irs amendments Additional Medicare Tax Beginning in 2013, a 0. Irs amendments 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Irs amendments Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Irs amendments A self-employment loss should not be considered for purposes of this tax. Irs amendments RRTA compensation should be separately compared to the threshold. Irs amendments Your employer is responsible for withholding the 0. Irs amendments 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Irs amendments You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Irs amendments There are no special rules for U. Irs amendments S. Irs amendments citizens and nonresident aliens living abroad for purposes of this provision. Irs amendments Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Irs amendments For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Irs amendments irs. Irs amendments gov and enter the following words in the search box: Additional Medicare Tax. Irs amendments You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Irs amendments Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Irs amendments 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Irs amendments Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Irs amendments The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs amendments Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Irs amendments Forms to file. Irs amendments   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Irs amendments For more information, see Form 8960 and its instructions. Irs amendments Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Irs amendments This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Irs amendments In this situation, you may need to make estimated tax payments. Irs amendments Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Irs amendments Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Irs amendments If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Irs amendments Or, you can make your payments electronically and not have to file any paper forms. Irs amendments See the Form 1040-ES instructions for information on making payments. Irs amendments Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Irs amendments American Samoa. Irs amendments The Commonwealth of Puerto Rico. Irs amendments The Commonwealth of the Northern Mariana Islands. Irs amendments Guam. Irs amendments The U. Irs amendments S. Irs amendments Virgin Islands. Irs amendments These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Irs amendments Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Irs amendments How to make your request. Irs amendments   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Irs amendments R. Irs amendments B. Irs amendments 900 available at www. Irs amendments irs. Irs amendments gov/pub/irs-irbs/irb06-49. Irs amendments pdf. Irs amendments    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Irs amendments S. Irs amendments competent authority assistance under tax treaties. Irs amendments As noted, an update to Revenue Procedure 2006-23 will be published in the future. Irs amendments   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Irs amendments It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Irs amendments You (or a person having authority to sign your federal return) must sign and date the request. Irs amendments    Send your written request for U. Irs amendments S. Irs amendments assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Irs amendments W. Irs amendments  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Irs amendments Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Irs amendments S. Irs amendments tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Irs amendments S. Irs amendments Individual Income Tax Return. Irs amendments Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Irs amendments Attach a copy of the request to the form. Irs amendments Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Irs amendments See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Irs amendments Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

EO Select Check

Exempt Organizations Select Check is an on-line search tool that allows users to search for and select an exempt organization and check certain information about its federal tax status and filings.  It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that:

  • Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Users may rely on this list in determining deductibility of their contributions (just as they did when Publication 78 was a separate electronic publication rather than part of Select Check).
    Updated data posting date: 3-10-2014
  • Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List)
    Updated data posting date: 3-10-2014
  • Have filed a Form 990-N (e-Postcard) annual electronic notice. (Most small exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, unless they choose instead to file a completed Form 990 or Form 990-EZ.)
    Updated data posting date: 3-31-2014

A tip for organizations and donors about the timing of data updates.

In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check.

 

 

Search Tips for Exempt Organizations Select Check

Note:  The Statistics of Income Division maintains a list of organizations recognized as exempt by the IRS, SOI Tax Stats - Exempt Organizations Business Master File Extract (EO BMF).

FOR RELATED INFORMATION SEE:

  
 
Page Last Reviewed or Updated: 31-Mar-2014

The Irs Amendments

Irs amendments Index A Alimony paid, Alimony paid. Irs amendments Alimony received, Alimony received. Irs amendments Annulment, Divorce or separation. Irs amendments Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Irs amendments Business expenses, Business and investment expenses. Irs amendments C Child tax credit, Child tax credit. Irs amendments Civil service annuities, Civil service retirement. Irs amendments Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Irs amendments Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Irs amendments CSRS annuities, Civil service retirement. Irs amendments D Death of spouse, basis of property, Death of spouse. Irs amendments Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Irs amendments Divorce, Divorce or separation. Irs amendments Domestic partners, Registered domestic partners. Irs amendments Domicile, Domicile E Earned income credit, Earned income credit. Irs amendments End of the marital community, End of the Community Equitable relief, Equitable relief. Irs amendments ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Irs amendments Estimated tax payments, Estimated tax payments. Irs amendments Exempt income, Tax-exempt income. Irs amendments Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Irs amendments F FERS annuities, Civil service retirement. Irs amendments Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Irs amendments , Separate Return Preparation Free tax services, Free help with your tax return. Irs amendments G Gains and losses, Gains and losses. Irs amendments H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Irs amendments Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Irs amendments , Equitable relief. Irs amendments Interest, Dividends, interest, and rents. Irs amendments Investment expenses, Business and investment expenses. Irs amendments IRA deduction, IRA deduction. Irs amendments IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Irs amendments J Joint return vs. Irs amendments separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Irs amendments M Military retirement pay, Military retirement pay. Irs amendments N Nonresident alien spouse, Nonresident alien spouse. Irs amendments O Overpayments, Overpayments. Irs amendments P Partnership income, Partnership income. Irs amendments Partnerships, self-employment tax, Partnerships. Irs amendments Payments Estimated tax payments, Estimated tax payments. Irs amendments Federal income tax withheld, Federal income tax withheld. Irs amendments Pensions, Pensions. Irs amendments Personal expenses, Personal expenses. Irs amendments Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Irs amendments Relief from liability arising from community property law, Relief from liability arising from community property law. Irs amendments Rents, Dividends, interest, and rents. Irs amendments S Self-employment tax Partnership, Self-employment tax. Irs amendments Sole proprietorship, Self-employment tax. Irs amendments Separate income defined, Separate income. Irs amendments Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Irs amendments Separate returns Extensions, Extension of time to file. Irs amendments Separate returns vs. Irs amendments joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Irs amendments Separation agreement, Divorce or separation. Irs amendments Sole proprietorship, self-employment tax, Sole proprietorship. Irs amendments Spousal agreements, Spousal agreements. Irs amendments Spouses living apart, Spouses living apart all year. Irs amendments T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Irs amendments TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Irs amendments Withholding tax, Federal income tax withheld. Irs amendments Prev  Up     Home   More Online Publications