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Irs Tax Tables 2010

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Irs Tax Tables 2010

Irs tax tables 2010 5. Irs tax tables 2010   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Irs tax tables 2010 J-1 visa holders. Irs tax tables 2010 Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Irs tax tables 2010 The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Irs tax tables 2010 Resident aliens should get publications, forms, and instructions for U. Irs tax tables 2010 S. Irs tax tables 2010 citizens, because the information for filing returns for resident aliens is generally the same as for U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Irs tax tables 2010 Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Irs tax tables 2010 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Irs tax tables 2010 S. Irs tax tables 2010 Individual Income Tax Return 1040NR U. Irs tax tables 2010 S. Irs tax tables 2010 Nonresident Alien Income Tax Return 1040NR-EZ U. Irs tax tables 2010 S. Irs tax tables 2010 Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Irs tax tables 2010 Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Irs tax tables 2010 If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs tax tables 2010 A calendar year is 12 consecutive months ending on December 31. Irs tax tables 2010 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. Irs tax tables 2010 S. Irs tax tables 2010 resident for any calendar year, you will be treated as a U. Irs tax tables 2010 S. Irs tax tables 2010 resident for any part of your fiscal year that falls within that calendar year. Irs tax tables 2010 Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Irs tax tables 2010 For an individual, this is a social security number (SSN). Irs tax tables 2010 If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Irs tax tables 2010 An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Irs tax tables 2010 You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business at any time during the year, An alien who has a U. Irs tax tables 2010 S. Irs tax tables 2010 office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Irs tax tables 2010 Social security number (SSN). Irs tax tables 2010   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Irs tax tables 2010 S. Irs tax tables 2010 employment. Irs tax tables 2010   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Irs tax tables 2010 You can also download Form SS-5 from the SSA's website at www. Irs tax tables 2010 socialsecurity. Irs tax tables 2010 gov/ssnumber/ss5. Irs tax tables 2010 htm. Irs tax tables 2010 You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Irs tax tables 2010 Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Irs tax tables 2010 F-1 and M-1 visa holders. Irs tax tables 2010    If you are an F-1 or M-1 student, you must also show your Form I-20. Irs tax tables 2010 For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Irs tax tables 2010 socialsecurity. Irs tax tables 2010 gov/pubs/10181. Irs tax tables 2010 html. Irs tax tables 2010 J-1 visa holders. Irs tax tables 2010   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Irs tax tables 2010 For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Irs tax tables 2010 socialsecurity. Irs tax tables 2010 gov/pubs/10107. Irs tax tables 2010 html. Irs tax tables 2010 Individual taxpayer identification number (ITIN). Irs tax tables 2010   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Irs tax tables 2010 For details on how to do so, see Form W-7 and its instructions. Irs tax tables 2010 Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Irs tax tables 2010 If you already have an ITIN, enter it wherever an SSN is required on your tax return. Irs tax tables 2010   An ITIN is for tax use only. Irs tax tables 2010 It does not entitle you to social security benefits or change your employment or immigration status under U. Irs tax tables 2010 S. Irs tax tables 2010 law. Irs tax tables 2010   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Irs tax tables 2010 Employer identification number (EIN). Irs tax tables 2010   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Irs tax tables 2010 To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Irs tax tables 2010 Filing Status The amount of your tax depends on your filing status. Irs tax tables 2010 Your filing status is important in determining whether you can take certain deductions and credits. Irs tax tables 2010 The rules for determining your filing status are different for resident aliens and nonresident aliens. Irs tax tables 2010 Resident Aliens Resident aliens can use the same filing statuses available to U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 See your form instructions or Publication 501 for more information on filing status. Irs tax tables 2010 Married filing jointly. Irs tax tables 2010   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Irs tax tables 2010 Qualifying widow(er). Irs tax tables 2010   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Irs tax tables 2010 This applies only if you could have filed a joint return with your spouse for the year your spouse died. Irs tax tables 2010 Head of household. Irs tax tables 2010   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Irs tax tables 2010 You must be a resident alien for the entire tax year. Irs tax tables 2010   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Irs tax tables 2010 Note. Irs tax tables 2010   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Irs tax tables 2010 In that case, you will not be entitled to the credit. Irs tax tables 2010 See Publication 596 for more information. Irs tax tables 2010 Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Irs tax tables 2010 If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Irs tax tables 2010 Married nonresident alien. Irs tax tables 2010   Married nonresident aliens who are not married to U. Irs tax tables 2010 S. Irs tax tables 2010 citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 Exceptions. Irs tax tables 2010   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Irs tax tables 2010 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Irs tax tables 2010 S. Irs tax tables 2010 national. Irs tax tables 2010 See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Irs tax tables 2010 U. Irs tax tables 2010 S. Irs tax tables 2010 national is defined later in this section under Qualifying widow(er) . Irs tax tables 2010   A nonresident alien generally cannot file as married filing jointly. Irs tax tables 2010 However, a nonresident alien who is married to a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Irs tax tables 2010 For information on these choices, see chapter 1. Irs tax tables 2010 If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Irs tax tables 2010 Qualifying widow(er). Irs tax tables 2010   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Irs tax tables 2010 You were a resident of Canada, Mexico, or South Korea, or a U. Irs tax tables 2010 S. Irs tax tables 2010 national (defined later). Irs tax tables 2010 Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Irs tax tables 2010 You have a dependent child living with you. Irs tax tables 2010 See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Irs tax tables 2010   A U. Irs tax tables 2010 S. Irs tax tables 2010 national is an individual who, although not a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen, owes his or her allegiance to the United States. Irs tax tables 2010 U. Irs tax tables 2010 S. Irs tax tables 2010 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs tax tables 2010 S. Irs tax tables 2010 nationals instead of U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 Head of household. Irs tax tables 2010   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Irs tax tables 2010 However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Irs tax tables 2010 S. Irs tax tables 2010 citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Irs tax tables 2010 Note. Irs tax tables 2010   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Irs tax tables 2010 In that case, your spouse will not be entitled to the credit. Irs tax tables 2010 See Publication 596 for more information. Irs tax tables 2010 Estates and trusts. Irs tax tables 2010   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 Special rules for aliens from certain U. Irs tax tables 2010 S. Irs tax tables 2010 possessions. Irs tax tables 2010   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Irs tax tables 2010 Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Irs tax tables 2010 For resident aliens, this includes income from sources both within and outside the United States. Irs tax tables 2010 For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Irs tax tables 2010 S. Irs tax tables 2010 sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Irs tax tables 2010 Deductions Resident and nonresident aliens can claim similar deductions on their U. Irs tax tables 2010 S. Irs tax tables 2010 tax returns. Irs tax tables 2010 However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 Resident Aliens You can claim the same deductions allowed to U. Irs tax tables 2010 S. Irs tax tables 2010 citizens if you are a resident alien for the entire tax year. Irs tax tables 2010 While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Irs tax tables 2010 You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Irs tax tables 2010 Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Irs tax tables 2010 You generally cannot claim deductions related to income that is not connected with your U. Irs tax tables 2010 S. Irs tax tables 2010 business activities. Irs tax tables 2010 Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Irs tax tables 2010 Ordinary and necessary business expenses. Irs tax tables 2010   You can deduct all ordinary and necessary expenses in the operation of your U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business to the extent they relate to income effectively connected with that trade or business. Irs tax tables 2010 The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Irs tax tables 2010 For information about other business expenses, see Publication 535. Irs tax tables 2010 Losses. Irs tax tables 2010   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Irs tax tables 2010 to the extent that they relate to income that is effectively connected with a trade or business in the United States. Irs tax tables 2010 Educator expenses. Irs tax tables 2010   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Irs tax tables 2010 For more information, see your tax form instructions. Irs tax tables 2010 Individual retirement arrangement (IRA). Irs tax tables 2010   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Irs tax tables 2010 But you must have taxable compensation effectively connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business to do so. Irs tax tables 2010 A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Irs tax tables 2010 If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Irs tax tables 2010 ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Irs tax tables 2010 But you can still make contributions to a traditional IRA even if you cannot deduct them. Irs tax tables 2010 If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Irs tax tables 2010   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Irs tax tables 2010 Moving expenses. Irs tax tables 2010   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Irs tax tables 2010 You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Irs tax tables 2010 Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Irs tax tables 2010 If you had no former job location, the new job location must be at least 50 miles from your former home. Irs tax tables 2010   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Irs tax tables 2010   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Irs tax tables 2010   For more information on the moving expense deduction, see Publication 521. Irs tax tables 2010 Reimbursements. Irs tax tables 2010   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Irs tax tables 2010 You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Irs tax tables 2010 For more information, see Publication 521. Irs tax tables 2010 Moving expense or travel expense. Irs tax tables 2010   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Irs tax tables 2010 Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Irs tax tables 2010 Self-employed SEP, SIMPLE, and qualified retirement plans. Irs tax tables 2010   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Irs tax tables 2010 To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Irs tax tables 2010 Penalty on early withdrawal of savings. Irs tax tables 2010   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Irs tax tables 2010 Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Irs tax tables 2010 However, if the interest income is effectively connected with your U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Irs tax tables 2010 Student loan interest expense. Irs tax tables 2010   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Irs tax tables 2010 Generally, you can claim the deduction if all the following requirements are met. Irs tax tables 2010 Your filing status is any filing status except married filing separately. Irs tax tables 2010 Your modified adjusted gross income is less than $75,000. Irs tax tables 2010 No one else is claiming an exemption for you on his or her 2013 tax return. Irs tax tables 2010 You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Irs tax tables 2010 The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Irs tax tables 2010 The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Irs tax tables 2010 The person for whom the expenses were paid or incurred was an eligible student. Irs tax tables 2010 Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Irs tax tables 2010 For more information, see Publication 970, Tax Benefits for Education. Irs tax tables 2010 Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs tax tables 2010 S. Irs tax tables 2010 tax return. Irs tax tables 2010 Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Irs tax tables 2010 S. Irs tax tables 2010 tax purposes and was not the dependent of another taxpayer. Irs tax tables 2010 You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Irs tax tables 2010 You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Irs tax tables 2010 Get Publication 501 for more information. Irs tax tables 2010 Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Irs tax tables 2010 See Identification Number, earlier. Irs tax tables 2010 Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Irs tax tables 2010 You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Irs tax tables 2010 Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Irs tax tables 2010 See Identification Number, earlier. Irs tax tables 2010 Residents of Mexico or Canada or U. Irs tax tables 2010 S. Irs tax tables 2010 nationals. Irs tax tables 2010   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Irs tax tables 2010 S. Irs tax tables 2010 tax purposes and cannot be claimed as the dependent on another U. Irs tax tables 2010 S. Irs tax tables 2010 taxpayer's return. Irs tax tables 2010 In addition, you can claim exemptions for your dependents who meet certain tests. Irs tax tables 2010 Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Irs tax tables 2010 S. Irs tax tables 2010 citizens to determine who is a dependent and for which dependents exemptions can be claimed. Irs tax tables 2010 See Publication 501 for these rules. Irs tax tables 2010 For purposes of these rules, dependents who are U. Irs tax tables 2010 S. Irs tax tables 2010 nationals meet the citizenship test discussed in Publication 501. Irs tax tables 2010 Residents of South Korea. Irs tax tables 2010   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Irs tax tables 2010 The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Irs tax tables 2010 S. Irs tax tables 2010 source gross income effectively connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business for the tax year to the alien's entire income from all sources during the tax year. Irs tax tables 2010 Example. Irs tax tables 2010 Mr. Irs tax tables 2010 Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Irs tax tables 2010 During the tax year he receives U. Irs tax tables 2010 S. Irs tax tables 2010 compensation of $18,000. Irs tax tables 2010 He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 Thus, his total income for the year is $24,000. Irs tax tables 2010 Mr. Irs tax tables 2010 Park meets all requirements for claiming exemptions for his spouse and two children. Irs tax tables 2010 The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Irs tax tables 2010   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Irs tax tables 2010   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Irs tax tables 2010 S. Irs tax tables 2010 taxpayer's return. Irs tax tables 2010   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 See Publication 501 for these rules. Irs tax tables 2010   List your spouse and dependents on line 7c of Form 1040NR. Irs tax tables 2010 Enter the total on the appropriate line to the right of line 7c. Irs tax tables 2010 Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs tax tables 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 Resident Aliens You can claim the same itemized deductions as U. Irs tax tables 2010 S. Irs tax tables 2010 citizens, using Schedule A of Form 1040. Irs tax tables 2010 These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Irs tax tables 2010 If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Irs tax tables 2010 For further information, see Form 1040 and instructions. Irs tax tables 2010 Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 These deductions include state and local income taxes, charitable contributions to U. Irs tax tables 2010 S. Irs tax tables 2010 organizations, casualty and theft losses, and miscellaneous deductions. Irs tax tables 2010 Use Schedule A of Form 1040NR to claim itemized deductions. Irs tax tables 2010 If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Irs tax tables 2010 If you are claiming any other itemized deduction, you must file Form 1040NR. Irs tax tables 2010 Standard deduction. Irs tax tables 2010   Nonresident aliens cannot claim the standard deduction. Irs tax tables 2010 However, see Students and business apprentices from India , next. Irs tax tables 2010 Students and business apprentices from India. Irs tax tables 2010   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Irs tax tables 2010 You can claim the standard deduction provided you do not claim itemized deductions. Irs tax tables 2010   Use Worksheet 5-1 to figure your standard deduction. Irs tax tables 2010 If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Irs tax tables 2010 State and local income taxes. Irs tax tables 2010   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Irs tax tables 2010 If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Irs tax tables 2010 Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Irs tax tables 2010 See Recoveries in Publication 525 for details on how to figure the amount to include in income. Irs tax tables 2010 Charitable contributions. Irs tax tables 2010   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Irs tax tables 2010 Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Irs tax tables 2010 Certain organizations that promote national or international amateur sports competition are also qualified organizations. Irs tax tables 2010 Foreign organizations. Irs tax tables 2010   Contributions made directly to a foreign organization are not deductible. Irs tax tables 2010 However, you can deduct contributions to a U. Irs tax tables 2010 S. Irs tax tables 2010 organization that transfers funds to a charitable foreign organization if the U. Irs tax tables 2010 S. Irs tax tables 2010 organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Irs tax tables 2010 S. Irs tax tables 2010 organization. Irs tax tables 2010   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Irs tax tables 2010 Worksheet 5-1. Irs tax tables 2010 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Irs tax tables 2010 If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Irs tax tables 2010 You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Irs tax tables 2010 1 Enter the amount shown below for your filing status. Irs tax tables 2010           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Irs tax tables 2010           2 Can you be claimed as a dependent on someone else's U. Irs tax tables 2010 S. Irs tax tables 2010 income tax return?  No. Irs tax tables 2010 Enter the amount from line 1 on line 4. Irs tax tables 2010 Skip line 3 and go to line 5. Irs tax tables 2010   Yes. Irs tax tables 2010 Go to line 3. Irs tax tables 2010         3 Is your earned income* more than $650?           Yes. Irs tax tables 2010 Add $350 to your earned income. Irs tax tables 2010 Enter the total. Irs tax tables 2010           No. Irs tax tables 2010 Enter $1,000 3. Irs tax tables 2010       4 Enter the smaller of line 1 or line 3 4. Irs tax tables 2010   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Irs tax tables 2010 If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Irs tax tables 2010 Otherwise, enter -0- 5. Irs tax tables 2010   6 Add lines 4 and 5. Irs tax tables 2010 Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Irs tax tables 2010 Print “Standard Deduction Allowed Under U. Irs tax tables 2010 S. Irs tax tables 2010 –India Income Tax Treaty” in the space to the left of these lines. Irs tax tables 2010 This is your standard deduction for 2013. Irs tax tables 2010 6. Irs tax tables 2010   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Irs tax tables 2010 It also includes any amount received as a scholarship that you must include in your income. Irs tax tables 2010 Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Irs tax tables 2010 Contributions from which you benefit. Irs tax tables 2010   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Irs tax tables 2010   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Irs tax tables 2010 For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Irs tax tables 2010 Cash contributions. Irs tax tables 2010   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Irs tax tables 2010 The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Irs tax tables 2010   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Irs tax tables 2010 If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Irs tax tables 2010 Noncash contributions. Irs tax tables 2010   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Irs tax tables 2010 See Publication 526 for details. Irs tax tables 2010 For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Irs tax tables 2010 If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Irs tax tables 2010 If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Irs tax tables 2010 If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Irs tax tables 2010 You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Irs tax tables 2010 See Form 8283 and its instructions for details. Irs tax tables 2010 Contributions of appreciated property. Irs tax tables 2010   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Irs tax tables 2010 However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Irs tax tables 2010 Your basis in the property is generally what you paid for it. Irs tax tables 2010 If you need more information about basis, get Publication 551, Basis of Assets. Irs tax tables 2010   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Irs tax tables 2010 For information about these rules, see Publication 526. Irs tax tables 2010 Limit. Irs tax tables 2010   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Irs tax tables 2010 For a discussion of limits on charitable contributions and other information, get Publication 526. Irs tax tables 2010 Casualty and theft losses. Irs tax tables 2010   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 The property can be personal use property or income-producing property not connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business. Irs tax tables 2010 The property must be located in the United States at the time of the casualty or theft. Irs tax tables 2010 You can deduct theft losses only in the year in which you discover the loss. Irs tax tables 2010   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Irs tax tables 2010 The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Irs tax tables 2010   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Irs tax tables 2010 If you do not, you cannot deduct this loss as a casualty or theft loss. Irs tax tables 2010   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Irs tax tables 2010 Losses from personal use property. Irs tax tables 2010    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Irs tax tables 2010 You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Irs tax tables 2010 Losses from income-producing property. Irs tax tables 2010   These losses are not subject to the limitations that apply to personal use property. Irs tax tables 2010 Use Section B of Form 4684 to figure your deduction for these losses. Irs tax tables 2010 Job expenses and other miscellaneous deductions. Irs tax tables 2010   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Irs tax tables 2010 Generally, the allowable deductions must be related to effectively connected income. Irs tax tables 2010 Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Irs tax tables 2010   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Irs tax tables 2010 For more information on miscellaneous deductions, see the instructions for Form 1040NR. Irs tax tables 2010 Travel expenses. Irs tax tables 2010   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Irs tax tables 2010 Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Irs tax tables 2010 You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Irs tax tables 2010   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Irs tax tables 2010 You cannot deduct travel expenses for other members of your family or party. Irs tax tables 2010 Deductible travel expenses. Irs tax tables 2010   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Irs tax tables 2010 , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Irs tax tables 2010 You generally can deduct only 50% of unreimbursed meal expenses. Irs tax tables 2010 The standard meal allowance rates for high-cost areas are available at www. Irs tax tables 2010 gsa. Irs tax tables 2010 gov/perdiem. Irs tax tables 2010 The rates for other areas are in Publication 463. Irs tax tables 2010   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Irs tax tables 2010 Expenses allocable to U. Irs tax tables 2010 S. Irs tax tables 2010 tax-exempt income. Irs tax tables 2010   You cannot deduct an expense, or part of an expense, that is allocable to U. Irs tax tables 2010 S. Irs tax tables 2010 tax-exempt income, including income exempt by tax treaty. Irs tax tables 2010 Example. Irs tax tables 2010 Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Irs tax tables 2010 S. Irs tax tables 2010 company. Irs tax tables 2010 During her stay in the United States, she received a salary of $8,000 from her Polish employer. Irs tax tables 2010 She received no other U. Irs tax tables 2010 S. Irs tax tables 2010 source income. Irs tax tables 2010 She spent $3,000 on travel expenses, of which $1,000 were for meals. Irs tax tables 2010 None of these expenses were reimbursed. Irs tax tables 2010 Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Irs tax tables 2010 S. Irs tax tables 2010 income tax. Irs tax tables 2010 In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Irs tax tables 2010 She must reduce the remaining $2,500 of travel expenses by 62. Irs tax tables 2010 5% ($1,563) because 62. Irs tax tables 2010 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Irs tax tables 2010 She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Irs tax tables 2010 She completes the remaining lines according to the instructions for Schedule A. Irs tax tables 2010 More information. Irs tax tables 2010   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Irs tax tables 2010 Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Irs tax tables 2010 Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Irs tax tables 2010 S. Irs tax tables 2010 citizens. Irs tax tables 2010 The following items are some of the credits you may be able to claim. Irs tax tables 2010 Foreign tax credit. Irs tax tables 2010   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Irs tax tables 2010 You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Irs tax tables 2010 To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Irs tax tables 2010   For more information, get Publication 514, Foreign Tax Credit for Individuals. Irs tax tables 2010 Child and dependent care credit. Irs tax tables 2010   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Irs tax tables 2010 Generally, you must be able to claim an exemption for your dependent. Irs tax tables 2010   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Irs tax tables 2010 Credit for the elderly or the disabled. Irs tax tables 2010   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Irs tax tables 2010 For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Irs tax tables 2010 Education credits. Irs tax tables 2010   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Irs tax tables 2010 There are two education credits: the American Opportunity Credit and the lifetime learning credit. Irs tax tables 2010 You cannot claim these credits if you are married filing separately. Irs tax tables 2010 Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Irs tax tables 2010 For more information, see Publication 970. Irs tax tables 2010 Retirement savings contributions credit. Irs tax tables 2010   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs tax tables 2010 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Irs tax tables 2010 Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Irs tax tables 2010 For more information, see Publication 590. Irs tax tables 2010 Child tax credit. Irs tax tables 2010   You may be able to take this credit if you have a qualifying child. Irs tax tables 2010   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs tax tables 2010 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs tax tables 2010 Is a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen, a U. Irs tax tables 2010 S. Irs tax tables 2010 national, or a resident alien. Irs tax tables 2010 Did not provide over half of his or her own support for 2013. Irs tax tables 2010 Lived with you more than half of 2013. Irs tax tables 2010 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs tax tables 2010 Is claimed as a dependent on your return. Irs tax tables 2010 An adopted child is always treated as your own child. Irs tax tables 2010 An adopted child includes a child lawfully placed with you for legal adoption. Irs tax tables 2010   See your form instructions for additional details. Irs tax tables 2010 Adoption credit. Irs tax tables 2010   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs tax tables 2010 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs tax tables 2010 To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Irs tax tables 2010 Earned income credit. Irs tax tables 2010   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Irs tax tables 2010 If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Irs tax tables 2010 If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Irs tax tables 2010 If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Irs tax tables 2010 You cannot claim the earned income credit if your filing status is married filing separately. Irs tax tables 2010    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Irs tax tables 2010 You cannot claim the credit using an ITIN. Irs tax tables 2010 If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Irs tax tables 2010 An example of a federally funded benefit is Medicaid. Irs tax tables 2010 If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Irs tax tables 2010 Other information. Irs tax tables 2010   There are other eligibility rules that are not discussed here. Irs tax tables 2010 For more information, get Publication 596, Earned Income Credit. Irs tax tables 2010 Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Irs tax tables 2010 You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs tax tables 2010 Credits Credits are allowed only if you receive effectively connected income. Irs tax tables 2010 You may be able to claim some of the following credits. Irs tax tables 2010 Foreign tax credit. Irs tax tables 2010   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Irs tax tables 2010 S. Irs tax tables 2010 possession on that income. Irs tax tables 2010   If you do not have foreign source income effectively connected with a U. Irs tax tables 2010 S. Irs tax tables 2010 trade or business, you cannot claim credits against your U. Irs tax tables 2010 S. Irs tax tables 2010 tax for taxes paid or accrued to a foreign country or U. Irs tax tables 2010 S. Irs tax tables 2010 possession. Irs tax tables 2010   You cannot take any credit for taxes imposed by a foreign country or U. Irs tax tables 2010 S. Irs tax tables 2010 possession on your U. Irs tax tables 2010 S. Irs tax tables 2010 source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Irs tax tables 2010   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Irs tax tables 2010 See Publication 514 for more information. Irs tax tables 2010 Child and dependent care credit. Irs tax tables 2010   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Irs tax tables 2010 Generally, you must be able to claim an exemption for your dependent. Irs tax tables 2010   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Irs tax tables 2010   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Irs tax tables 2010 Earned income generally means wages, salaries, and professional fees for personal services performed. Irs tax tables 2010   For more information, get Publication 503. Irs tax tables 2010 Education credits. Irs tax tables 2010   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs tax tables 2010 However, if you are married and choose to file a joint return with a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Irs tax tables 2010 Retirement savings contributions credit. Irs tax tables 2010   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs tax tables 2010 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Irs tax tables 2010 Use Form 8880 to figure the credit. Irs tax tables 2010 For more information, see Publication 590. Irs tax tables 2010 Child tax credit. Irs tax tables 2010   You may be able to take this credit if you have a qualifying child. Irs tax tables 2010   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs tax tables 2010 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs tax tables 2010 Is a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen, a U. Irs tax tables 2010 S. Irs tax tables 2010 national, or a resident alien. Irs tax tables 2010 Did not provide over half of his or her own support for 2013. Irs tax tables 2010 Lived with you more than half of 2013. Irs tax tables 2010 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs tax tables 2010 Is claimed as a dependent on your return. Irs tax tables 2010 An adopted child is always treated as your own child. Irs tax tables 2010 An adopted child includes a child lawfully placed with you for legal adoption. Irs tax tables 2010   See your form instructions for additional details. Irs tax tables 2010 Adoption credit. Irs tax tables 2010   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs tax tables 2010 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs tax tables 2010 To claim the adoption credit, file Form 8839 with your Form 1040NR. Irs tax tables 2010   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Irs tax tables 2010 Credit for prior year minimum tax. Irs tax tables 2010   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Irs tax tables 2010 Earned income credit. Irs tax tables 2010   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Irs tax tables 2010 However, if you are married and choose to file a joint return with a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Irs tax tables 2010    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Irs tax tables 2010 You cannot claim the credit using an ITIN. Irs tax tables 2010 If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Irs tax tables 2010 An example of a federally funded benefit is Medicaid. Irs tax tables 2010 If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Irs tax tables 2010   See Publication 596 for more information on the credit. Irs tax tables 2010 Tax Withheld You can claim the tax withheld during the year as a payment against your U. Irs tax tables 2010 S. Irs tax tables 2010 tax. Irs tax tables 2010 You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Irs tax tables 2010 The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Irs tax tables 2010 Withholding from wages. Irs tax tables 2010   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Irs tax tables 2010 S. Irs tax tables 2010 income tax liability for the same year. Irs tax tables 2010 You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Irs tax tables 2010 Excess social security tax withheld. Irs tax tables 2010   If you have two or more employers, you may be able to claim a credit against your U. Irs tax tables 2010 S. Irs tax tables 2010 income tax liability for social security tax withheld in excess of the maximum required. Irs tax tables 2010 See Social Security and Medicare Taxes in chapter 8 for more information. Irs tax tables 2010 Additional Medicare Tax. Irs tax tables 2010   Your employer is responsible for withholding the 0. Irs tax tables 2010 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Irs tax tables 2010 If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. Irs tax tables 2010 Tax paid on undistributed long-term capital gains. Irs tax tables 2010   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Irs tax tables 2010 You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Irs tax tables 2010 Tax withheld at the source. Irs tax tables 2010   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Irs tax tables 2010 Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Irs tax tables 2010 Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Irs tax tables 2010 Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Irs tax tables 2010 Tax withheld on partnership income. Irs tax tables 2010   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Irs tax tables 2010 The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Irs tax tables 2010 A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Irs tax tables 2010 In this case, the partnership will give you a statement on Form 1042-S. Irs tax tables 2010 Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Irs tax tables 2010 Claiming tax withheld on your return. Irs tax tables 2010   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Irs tax tables 2010 The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Irs tax tables 2010 Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Irs tax tables 2010 You should file Form 1040 and report all income from sources both in and outside the United States. Irs tax tables 2010 However, you can exclude the income discussed in the following paragraphs. Irs tax tables 2010 For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Irs tax tables 2010 For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Irs tax tables 2010 There are also limits on what deductions and credits are allowed. Irs tax tables 2010 See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Irs tax tables 2010 Residents of Puerto Rico. Irs tax tables 2010   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Irs tax tables 2010   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Irs tax tables 2010 You must also make your first payment of estimated tax by June 15. Irs tax tables 2010 You cannot file a joint income tax return or make joint payments of estimated tax. Irs tax tables 2010 However, if you are married to a U. Irs tax tables 2010 S. Irs tax tables 2010 citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Irs tax tables 2010   If you earn wages subject to withholding, your U. Irs tax tables 2010 S. Irs tax tables 2010 income tax return is due by April 15. Irs tax tables 2010 Your first payment of estimated tax is also due by April 15. Irs tax tables 2010 For information on withholding and estimated tax, see chapter 8 . Irs tax tables 2010 Residents of American Samoa. Irs tax tables 2010   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Irs tax tables 2010 S. Irs tax tables 2010 government or any of its agencies). Irs tax tables 2010 An employee of the American Samoan government is not considered an employee of the U. Irs tax tables 2010 S. Irs tax tables 2010 government or any of its agencies for purposes of the exclusion. Irs tax tables 2010 For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Irs tax tables 2010 S. Irs tax tables 2010 Possessions. 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Topic 303 - Checklist of Common Errors When Preparing Your Tax Return

Before filing your return, review it to make sure it is correct and complete. The following checklist may help you to avoid common errors:

  • Did you consider filing your tax return electronically? By electronically filing your tax return, many common errors may be avoided or corrected by the computer software. Depending on your income, you may even qualify to e-file for free by using Free File tax software. For more information, visit the IRS website at www.irs.gov and click on the e-file logo on our home page.
  • Did you clearly print your name, social security number, and address, including ZIP code directly on your return? Note that if you are married but filing a separate return, do not include your spouse's name in the name, address and social security number fields on the return.
  • Did you enter the names and social security numbers for yourself, your spouse (if filing jointly), your dependents, and qualifying children for the earned income credit or child tax credit, exactly as those names and numbers appear on each person's social security card? If there have been any name changes be sure to contact the Social Security Administration at www.ssa.gov or call at 800-772-1213.
  • Did you check only one filing status?
  • Did you check the appropriate exemption boxes and enter the names and social security numbers exactly as those names and numbers appear on each person's social security card, for all dependents you claimed? Is the total number of exemptions entered?
  • Did you enter income, deductions, and credits on the correct lines and are the totals correct?
  • If you show a negative amount on your return, did you put brackets around it?
  • If you are taking the standard deduction and checked any box indicating either you or your spouse were age 65 or older or blind, did you find the correct standard deduction using the chart in the Form 1040 Instructions (PDF) or the Form 1040A Instructions (PDF)?
  • Did you figure the tax correctly? If you used the tax tables, did you use the correct column for your filing status?
  • Did you sign and date the return? If it is a joint return, did your spouse also sign and date the return?
  • Do you have a Form W-2 (PDF) from each of your employers and did you attach Copy B of each Form W-2 to your return? If you have more than one job, combine the wages and withholdings from all Form W-2s you receive and report those amounts on one return.
  • Did you attach each Form 1099-R (PDF) that shows federal tax was withheld?
  • Did you attach all other necessary schedules and forms in sequence number order as shown in the upper right-hand corner?
  • Did you use the correct mailing address from your tax form instructions?
  • Did you use a postage stamp on the envelope?
  • If you owe tax, did you enclose a check or money order made payable to the "United States Treasury" with the return and include your name, address, social security number, daytime telephone number, tax form, and tax year on the payment? For additional information, refer to Topic 158.
  • If you are due a refund and requested direct deposit, did you check your financial institution's routing and account numbers?
  • Did you make a copy of the signed return and all schedules for your records?

A few of the most common errors are:

  1. Incorrect or missing social security numbers.
  2. Incorrect tax entered based on taxable income and filing status.
  3. Computation errors in figuring the taxable income, withholding and estimated tax payments, earned income credit, standard deduction for age 65 or over or blind, the taxable amount of social security benefits, and child and dependent care credit. Also, missing or incorrect identification numbers for child care providers.
  4. Withholding and estimated tax payments entered on the wrong line.
  5. Math errors, both addition and subtraction.

It is important that you review your entire return because any errors may delay the processing of your return.

Page Last Reviewed or Updated: January 22, 2014

The Irs Tax Tables 2010

Irs tax tables 2010 Index A Abandonment of home, Abandonment. Irs tax tables 2010 Absence, temporary, Temporary absence. Irs tax tables 2010 Abstract fees, Settlement fees or closing costs. Irs tax tables 2010 Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Irs tax tables 2010 Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Irs tax tables 2010 Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Irs tax tables 2010 Architect's fees, Construction. Irs tax tables 2010 Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs tax tables 2010 Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Irs tax tables 2010 Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Irs tax tables 2010 Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Irs tax tables 2010 C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Irs tax tables 2010 Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Irs tax tables 2010 Commissions, Selling expenses. Irs tax tables 2010 , Settlement fees or closing costs. Irs tax tables 2010 Community property Basis determination, Community property. Irs tax tables 2010 Condemnation Gain exclusion, Home destroyed or condemned. Irs tax tables 2010 Ownership and use test when previous home condemned, Previous home destroyed or condemned. Irs tax tables 2010 Condominiums As main home, Main Home Basis determination, Condominium. Irs tax tables 2010 Construction costs, Construction. Irs tax tables 2010 Built by you, Built by you. Irs tax tables 2010 Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Irs tax tables 2010 Ownership and use tests, Cooperative apartment. Irs tax tables 2010 Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Irs tax tables 2010 D Date of sale, Date of sale. Irs tax tables 2010 Death Sale due to, Specific event safe harbors. Irs tax tables 2010 Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Irs tax tables 2010 Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Irs tax tables 2010 Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Irs tax tables 2010 Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Irs tax tables 2010 Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Irs tax tables 2010 Disasters, Specific event safe harbors. Irs tax tables 2010 Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Irs tax tables 2010 Home transferred to spouse, Transfer to spouse. Irs tax tables 2010 Ownership and use tests, Home transferred from spouse. Irs tax tables 2010 Sale due to, Specific event safe harbors. Irs tax tables 2010 Transfers after July 18, 1984, Transfers after July 18, 1984. Irs tax tables 2010 Transfers before July 19, 1984, Transfers before July 19, 1984. Irs tax tables 2010 Use of home after divorce, Use of home after divorce. Irs tax tables 2010 Doctor's recommendation for sale, Doctor's recommendation safe harbor. Irs tax tables 2010 E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Irs tax tables 2010 Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Irs tax tables 2010 Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Irs tax tables 2010 F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Irs tax tables 2010 Fire insurance premiums, Settlement fees or closing costs. Irs tax tables 2010 Foreclosure, Foreclosure or repossession. Irs tax tables 2010 Foreign Service, Foreign Service member. Irs tax tables 2010 Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs tax tables 2010 Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Irs tax tables 2010 Form 1040, Schedule A Real estate taxes, Real estate taxes. Irs tax tables 2010 Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Irs tax tables 2010 , Form 1099-S. Irs tax tables 2010 , Form 1099-S. Irs tax tables 2010 Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Irs tax tables 2010 Form 8828 Recapture tax, How to figure and report the recapture. Irs tax tables 2010 Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Irs tax tables 2010 NIIT, Net Investment Income Tax (NIIT). Irs tax tables 2010 Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Irs tax tables 2010 Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Irs tax tables 2010 Loss on sale, Loss on sale. Irs tax tables 2010 Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Irs tax tables 2010 H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Irs tax tables 2010 Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Irs tax tables 2010 Charges for, Settlement fees or closing costs. Irs tax tables 2010 Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Irs tax tables 2010 Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Irs tax tables 2010 Installment sales, Installment sale. Irs tax tables 2010 Involuntary conversion, Specific event safe harbors. Irs tax tables 2010 ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Irs tax tables 2010 J Joint owners not married, Joint owners not married. Irs tax tables 2010 Joint returns, Jointly owned home. Irs tax tables 2010 Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Irs tax tables 2010 Sale of vacant land, Vacant land. Irs tax tables 2010 Legal fees, Selling expenses. Irs tax tables 2010 , Settlement fees or closing costs. Irs tax tables 2010 , Construction. Irs tax tables 2010 Legal separation Sale due to, Specific event safe harbors. Irs tax tables 2010 Like-kind exchange, Sale of home acquired in a like-kind exchange. Irs tax tables 2010 Living expenses, Reasonable basic living expenses. Irs tax tables 2010 Loan assumption fees, Settlement fees or closing costs. Irs tax tables 2010 Loan placement fees, Selling expenses. Irs tax tables 2010 Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Irs tax tables 2010 Property used partly as, Property used partly as your main home. Irs tax tables 2010 , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Irs tax tables 2010 Mortgage fees, Settlement fees or closing costs. Irs tax tables 2010 Mortgage insurance premiums, Settlement fees or closing costs. Irs tax tables 2010 Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Irs tax tables 2010 Moving expense, Settlement fees or closing costs. Irs tax tables 2010 Multiple births Sale due to, Specific event safe harbors. Irs tax tables 2010 N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Irs tax tables 2010 O Option to buy home, Option to buy. Irs tax tables 2010 Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Irs tax tables 2010 P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Irs tax tables 2010 Points, Selling expenses. Irs tax tables 2010 Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Irs tax tables 2010 Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Irs tax tables 2010 , Real estate taxes. Irs tax tables 2010 Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Irs tax tables 2010 Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Irs tax tables 2010 Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Irs tax tables 2010 Relatives Sale of home to, Exception for sales to related persons. Irs tax tables 2010 Remainder interest Sale of, Sale of remainder interest. Irs tax tables 2010 Remodeling, Improvements. Irs tax tables 2010 , Exception. Irs tax tables 2010 (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Irs tax tables 2010 Before closing, by buyer, Settlement fees or closing costs. Irs tax tables 2010 Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Irs tax tables 2010 , Improvements. Irs tax tables 2010 , Repairs. Irs tax tables 2010 (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Irs tax tables 2010 Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Irs tax tables 2010 Doctor's recommendation for sale, Doctor's recommendation safe harbor. Irs tax tables 2010 Unforeseeable events, Specific event safe harbors. Irs tax tables 2010 Sales commissions, Selling expenses. Irs tax tables 2010 , Settlement fees or closing costs. Irs tax tables 2010 Sales to related persons, Exception for sales to related persons. Irs tax tables 2010 Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Irs tax tables 2010 Seller-financed mortgages, Seller-financed mortgage. Irs tax tables 2010 Seller-paid points, Seller-paid points. Irs tax tables 2010 Selling expenses, Selling expenses. Irs tax tables 2010 Selling price, Selling Price Separate returns, Separate returns. Irs tax tables 2010 Settlement fees, Settlement fees or closing costs. Irs tax tables 2010 Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Irs tax tables 2010 Surviving spouse Basis determination, Surviving spouse. Irs tax tables 2010 Ownership and use tests, Sale of main home by surviving spouse. Irs tax tables 2010 T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Irs tax tables 2010 Temporary housing, Temporary housing. Irs tax tables 2010 Title insurance, Settlement fees or closing costs. Irs tax tables 2010 Title search fees, Settlement fees or closing costs. Irs tax tables 2010 Trading homes, Trading (exchanging) homes. Irs tax tables 2010 , Home received as trade. Irs tax tables 2010 Transfer taxes, Settlement fees or closing costs. Irs tax tables 2010 , Transfer taxes. Irs tax tables 2010 Transfer to spouse, Transfer to spouse. Irs tax tables 2010 After July 18, 1984, Transfers after July 18, 1984. Irs tax tables 2010 Before July 19, 1984, Transfers before July 19, 1984. Irs tax tables 2010 TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Irs tax tables 2010 Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Irs tax tables 2010 Utilities Charges for installing, Settlement fees or closing costs. Irs tax tables 2010 Charges related to occupancy of house before closing, Settlement fees or closing costs. Irs tax tables 2010 Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Irs tax tables 2010 V Vacant land Sale of, Vacant land. Irs tax tables 2010 W Worksheets, Worksheets. Irs tax tables 2010 Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Irs tax tables 2010 Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 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