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Nj 1040nr 2011

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Nj 1040nr 2011

Nj 1040nr 2011 Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Nj 1040nr 2011 They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Nj 1040nr 2011 They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Nj 1040nr 2011 Table of Contents 1. Nj 1040nr 2011   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Nj 1040nr 2011 Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Nj 1040nr 2011   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Nj 1040nr 2011 Divorce and remarriage. Nj 1040nr 2011 Annulled marriages. Nj 1040nr 2011 Head of household or qualifying widow(er) with dependent child. Nj 1040nr 2011 Considered married. Nj 1040nr 2011 Same-sex marriage. Nj 1040nr 2011 Spouse died during the year. Nj 1040nr 2011 Married persons living apart. Nj 1040nr 2011 Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Nj 1040nr 2011   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Nj 1040nr 2011 Taxpayer identification numbers for aliens. Nj 1040nr 2011 Taxpayer identification numbers for adoptees. Nj 1040nr 2011 4. Nj 1040nr 2011   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
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Audit Techniques Guides (ATGs)

These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.

ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes. To find out more about how these guides may be helpful to you, watch this short video.

Audit Techniques Guides are available here in Adobe PDF, or as Web pages, or both. The PDF versions must be viewed with the Acrobat Reader.

NOTE: These guides are current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of these documents, no guarantees are made concerning the technical accuracy after the publication date.


A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Aerospace Industry
Publication Date: 01/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.


Air Transportation (PDF - 1.85MB)
Publication Date: 04/2008
Overview of excise tax paid for transportation of persons or property by air.


Architects and Landscape Architects (PDF - 378.27KB)
Publication Date:
08/2011
This audit technique guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations in the architect and landscape architect service industries.


Art Galleries - Audit Technique Guide (PDF - 461KB)
Publication Date: 01/2012
This Audit Technique Guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations of Art Galleries.


Attorneys Audit Technique Guide (PDF - 525.34KB)
Publication Date: 03/2011
The Attorneys Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is an attorney or an attorney firm and to provide tax related guidance to taxpayers and other professionals in this industry.


Business Consultants (PDF - 700KB)
Publication Date: 07/2011
The Business Consultants ATG now includes an income section that addresses the shifting or the assignment of income issue and the substance versus form issue an examiner may encounter when conducting an examination.


Capitalization v Repairs
Publication Date: 11/2010
The ATG provides techniques for reviewing and examining capitalization v repairs issues.


Cash Intensive Businesses
Publication Date: 04/2010
Businesses that have substantial cash transactions are included in the consolidated Cash Intensive Businesses Audit Techniques Guide. Some of these businesses include bail bonds, beauty shops, car washes, check cashing establishments, coin operated amusements, laundromats, scrap metal, some convenience stores and Taxicabs. Guidance is also provided on examination of income, interview techniques, and evaluation of evidence.


Child Care Provider (PDF - 220KB)
Publication Date: 3/30/2009
This Audit Techniques Guide will provide information on tax related issues pertaining to the child care providers industry. It provides guidance on accounting for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners.


Coal Excise Tax (PDF - 471KB)
Publication Date: 05/2005
Provides excise tax agents with specific tools to examine issues relating to domestically produced coal.


Commercial Banking (PDF - 857KB)
Publication Date: 05/2001
Overview of the industry. Discusses potential issues and terminology unique to banking.


Conservation Easement (PDF - 926KB)
Publication Date: 11/2011
Audit Techniques Guide providing guidance on charitable contributions of conservation easements.


Construction Industry (PDF - 2.6MB)
Publication Date: 05/2009
Overview of the industry including a glossary. Discusses types of contracts; types of contractors; methods of accounting; and joint ventures. This updated guide includes the filing locations for Rev. Proc. 92-29 elections (Chpt 7); includes contractor square footage costs (Chpt. 11); and common errors in look-back interest filings (Chpt. 5). See also Examination and Closing Procedures Form 8697, Look-Back Interest, Publication Date: 05/2007, for general information regarding the application of Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.


Continuation of Employee Healthcare Coverage (PDF - 360KB)
Publication Date: 03/2012
This audit techniques guide was developed to provide guidance to IRS employees and taxpayers concerning the Consolidated Omnibus Budget Reconciliation Act of 1985.


Cost Segregation
Publication Date: 01/14/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The guide is also beneficial for taxpayers and practitioners in preparing these studies.


Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41 (PDF -116KB)
Publication Date: 06/2005
This audit techniques guide sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.


Excise Tax on Indoor Tanning Services (PDF - 469KB)
Publication Date: 12/2013

The Excise Tax on Indoor Tanning Services Audit Techniques Guide provides an overview of the indoor tanning tax and examination direction. Intended audiences are taxpayers, tax professionals and IRS examiners.


Executive Compensation - Fringe Benefits
Publication Date: 02/04/2005
Corporate executives often receive extraordinary fringe benefits that are not provided to other corporate employees. Any property or service that an executive receives in lieu of or in addition to regular taxable wages is a fringe benefit that may be subject to taxation.


Factoring of Receivables (PDF - 32KB)
Publication Date: 06/2006
This audit techniques guide focuses on a strategy in which multinational corporations use factoring of accounts receivable among related parties to avoid U.S. taxation by shifting income offshore and reducing U.S. income by deducting expenses related to the same income.


Farmers
Publication Date:
07/2006
The Farmers Audit Techniques Guide (ATG) focuses on developing highly trained examiners for the agricultural market segment. The Guide contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Some agricultural guides covered include cotton, raisin grapes, general livestock, livestock marketing/auction barns, grain, and tobacco.


Fishing Audit Technique Guide (PDF - 851KB)
Publication Date:
08/2011
This guide provides technical information and audit techniques for common issues in the fishing industry. The intended audience is fishermen, tax professionals and IRS examiners.


Foreign Insurance (PDF - 434KB)
Publication Date: 04/2008
This audit techniques guide was designed to assist the examiner in conducting audits where Excise Tax of Foreign Insurance transactions may be due.


Golden Parachute
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating parachute examinations. The parachute examination can occur during the examination of either the corporation's or the individual's return.


Hardwood Timber Industry (PDF - 480KB)
Publication Date:
12/2012
This Industry Guide is intended for examiners conducting audits in the hardwood timber industry and as information for taxpayers and practitioners associated with the hardwood timber industry.


IC-DISC Audit Guide
Publication Date: 03/2012
This IC-DISC Audit Guide is intended to provide guidance to examiners who are auditing a Form 1120 IC-DISC and/or its related shareholder(s).


Inland Waterways (PDF - 607KB)
Publication Date: 12/2008
This audit techniques guide is intended to provide assistance to the examiner who is auditing a taxpayer for which the use of the Inland Waterways is an issue.


IRC 162(m) Salary Deduction Limitation
Publication Date: 02/04/2005
Every publicly held corporation maintains its executive compensation records differently. Likewise, every publicly held corporation maintains different methods for compensating its executives. As the examining agent, you must first learn the identity of the individual(s) within the corporation who are most familiar with how the executive compensation records are maintained.


IRC § 183: Activities Not Engaged in For Profit (PDF - 723KB)
Publication Date: 06/19/2009
This audit techniques guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers in pursuing the application of IRC § 183, Activities Not Engaged in for Profit (sometimes referred to as the "hobby loss rule").


Lawsuits, Awards, and Settlements (PDF - 568 KB)
Publication Date: 05/2011
This guide focuses on taxability of lawsuits, awards and settlements.


Low-Income Housing Credit - Guide for Completing Form 8823 (PDF - 841 KB)
Publication Date: 01/2011
IRC 42, The Low-Income Housing Credit (LIHC) Program, is co-administered by the IRS and state housing credit agencies. As part of their administrative responsibilities, the agencies monitor the housing project for compliance with IRC 42 requirements and report any observed noncompliance to the IRS using Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This ATG provides state agencies with guidelines for evaluating taxpayer compliance and reporting noncompliance to the IRS.


Ministers (PDF - 243KB)
Publication Date: 04/23/2009
The Ministers Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is a minister and to provide tax related guidance to taxpayers and other professionals in this industry.


New Markets Tax Credit (PDF - 208KB)
Publication Date: 05/2010
The New Markets Tax Credit (NMTC) Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments (QEIs) in qualified community development entities (CDEs).


New Vehicle Dealership (PDF - 1.99 MB)
Publication Date: 1/2005
This guide will give you the key to a quick and competent closure of any new vehicle dealership examination which hinges on narrowing the scope of the examination to items that may prove productive.


Non-Qualified Deferred Compensation
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating non-qualified deferred compensation. A nonqualified deferred compensation (NQDC) plan is any elective or nonelective plan, agreement, method, or arrangement between an employer and an employee (or service recipient and service provider) to pay the employee compensation some time in the future.


Obligations Not in Registered Form (PDF - 275KB)
Publication Date: 6/2006
Obligations Not in Registered Form


Obligations Not in Registered Form D (PDF - 84KB)
Publication Date: 06/2006
Obligations Not in Registered Form D


Oil and Gas Industry (PDF - 494KB)
Publication Date: 5/1996
Provides information on basic operations and common terminology. Includes reference to royalty owners and an introduction to financial products.


Ozone Depleting Chemicals (PDF - 412KB)
Publication Date: 9/2007
This is the audit techniques guide for Ozone Depleting Chemicals (ODC).


Partnerships
Publication Date: See Table of Contents for Publication/Revision Date of the Individual Chapters
The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership.


Passive Activity Losses (PDF - 3437 KB)
Publication Date: 02/2005
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids.


Placer Mining (PDF - 181KB)
Publication Date: 7/1999
Provides guidelines for the examination of taxpayers in this industry. Focuses on small mining operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns.


The Port Project (PDF - 282KB)
Publication Date: 8/1995
Provides examiners assistance in auditing industries related to coastal and inland waterways.


Reforestation Industry (PDF - 120KB)
Publication Date: 8/1995
Overview of the industry. Discusses some issues that may be encountered - including employment taxes; poor accounting records; etc.


Rehabilitation Tax Credit (PDF - 353KB)
Publication Date: 12/2002
Provides examiners with audit aids (i.e. issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues.


Research Credit Claims: Credit for Increasing Research Activities § 41
Publication Date: See table of contents for publication/revision date for the individual chapters, exhibits, and letters & forms. This guide provides guidance on the handling and evaluation of research credit claims.


Retail Industry (PDF 785KB)
Publication Date: 2/2009
Overview of the Retail Industry.


Sections 48A and 48B - Advanced Coal and Gasification Project Credits
Publication Date: 5/2009
Section 46 provides that the amount of investment credit for purposes of § 38 for any taxable year is the sum of the credits listed in § 46. Section 1307(a) of the Energy Tax Incentives Act of 2005, Pub. L. 109-58, 119 Stat. 594 (August 8, 2005), amended § 46 to add two new credits to that list: The qualifying advanced coal project credit, (section 48A) and the qualifying gasification project credit, (section 48B).


Split Dollar Life Insurance
Publication Date: 03/07/2005
Split-dollar life insurance arrangements can be a key feature of executive compensation packages. Over the years, the Service has provided limited guidance regarding the taxation of these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life insurance arrangements was provided in the form of notices and proposed regulations in anticipation of final regulations.


Stock Based Compensation
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating stock-based compensation. Stock-based compensation generally consists of either the transferring of stock or the issuance of stock options to an employee or independent contractor.


Structured Settlement Factoring (PDF - 282KB)
Publication Date: 11/2006
Structured Settlement Factoring


Timber Casualty Loss (PDF - 611KB)
Publication Date: 04/2011
The purpose of this Audit Technique Guide is to provide guidance on conducting income tax examinations with a Timber Casualty Loss.


Veterinary Medicine (PDF - 495KB)
Publication Date: 4/2005
Overview of industry includes discussion of types of business entities (especially personal service corporation); cash vs. accrual method of accounting; and inventory vs. supplies.


Wine Industry ATG (PDF - 354KB)
Publication Date: 05/2011
The Wine Industry Audit Technique Guide is designed to assist examiners in their compliance reviews of both winery and vineyard operations.


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Page Last Reviewed or Updated: 21-Mar-2014

The Nj 1040nr 2011

Nj 1040nr 2011 Index A Abroad, citizens living, filing requirements, U. Nj 1040nr 2011 S. Nj 1040nr 2011 Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Nj 1040nr 2011 , Temporary absences. Nj 1040nr 2011 , Temporary absences. Nj 1040nr 2011 Accounting periods, joint returns, Accounting period. Nj 1040nr 2011 Adopted child, Exception for adopted child. Nj 1040nr 2011 , Adopted child. Nj 1040nr 2011 , Adopted child. Nj 1040nr 2011 Taxpayer identification number, Taxpayer identification numbers for adoptees. Nj 1040nr 2011 Age Filing status determination, Age. Nj 1040nr 2011 Gross income and filing requirements (Table 1), Table 1. Nj 1040nr 2011 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Nj 1040nr 2011 Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Nj 1040nr 2011 (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Nj 1040nr 2011 American citizens abroad, U. Nj 1040nr 2011 S. Nj 1040nr 2011 Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Nj 1040nr 2011 Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Nj 1040nr 2011 Dependency allotments, Armed Forces dependency allotments. Nj 1040nr 2011 GI Bill benefits, Tuition payments and allowances under the GI Bill. Nj 1040nr 2011 Military quarters allotments, Tax-exempt military quarters allowances. Nj 1040nr 2011 Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Nj 1040nr 2011 B Birth of child, Death or birth. Nj 1040nr 2011 Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Nj 1040nr 2011 S. Nj 1040nr 2011 citizen or resident alien. Nj 1040nr 2011 , Citizen or Resident Test, Child in Canada or Mexico. Nj 1040nr 2011 Capital expenses, Capital expenses. Nj 1040nr 2011 Child born alive, Child born alive. Nj 1040nr 2011 Child care expenses, Child care expenses. Nj 1040nr 2011 Child custody, Custodial parent and noncustodial parent. Nj 1040nr 2011 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Nj 1040nr 2011 Child tax credit, Child tax credit. Nj 1040nr 2011 Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Nj 1040nr 2011 , Death or birth. Nj 1040nr 2011 Claiming parent, when child is head of household, Special rule for parent. Nj 1040nr 2011 Custody of, Custodial parent and noncustodial parent. Nj 1040nr 2011 Death of child, Death or birth. Nj 1040nr 2011 , Death or birth. Nj 1040nr 2011 Dividends of, Unearned income. Nj 1040nr 2011 Filing requirements as dependents (Table 2), Table 2. Nj 1040nr 2011 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Nj 1040nr 2011 2013 Filing Requirements for Dependents , Unearned income. Nj 1040nr 2011 Kidnapped, Kidnapped child. Nj 1040nr 2011 , Kidnapped child. Nj 1040nr 2011 Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Nj 1040nr 2011 Church employees, filing requirements (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Nj 1040nr 2011 S. Nj 1040nr 2011 , filing requirements, U. Nj 1040nr 2011 S. Nj 1040nr 2011 Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Nj 1040nr 2011 Community property states, Community property states. Nj 1040nr 2011 Cousin, Cousin. Nj 1040nr 2011 Custody of child, Custodial parent and noncustodial parent. Nj 1040nr 2011 D Death Of child, Death or birth of child. Nj 1040nr 2011 Of dependent, Death or birth. Nj 1040nr 2011 , Death or birth. Nj 1040nr 2011 Of spouse, Spouse died during the year. Nj 1040nr 2011 , Spouse died. Nj 1040nr 2011 , Spouse died before signing. Nj 1040nr 2011 , Death of spouse. Nj 1040nr 2011 Decedents, Spouse died during the year. Nj 1040nr 2011 , Decedent's final return. Nj 1040nr 2011 (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Nj 1040nr 2011 Born and died within year, Born and died in 2013. Nj 1040nr 2011 Child's earnings, Child's earnings. Nj 1040nr 2011 Death of, Death or birth. Nj 1040nr 2011 Earned income, Earned income. Nj 1040nr 2011 Exemption for, Exemptions for Dependents Filing requirements, Table 2. Nj 1040nr 2011 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Nj 1040nr 2011 Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Nj 1040nr 2011 Disabled Child, Permanently and totally disabled. Nj 1040nr 2011 Dependent, Disabled dependent working at sheltered workshop. Nj 1040nr 2011 Divorced parents, Children of divorced or separated parents (or parents who live apart). Nj 1040nr 2011 Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Nj 1040nr 2011 Filing status, Divorced persons. Nj 1040nr 2011 , Divorce and remarriage. Nj 1040nr 2011 , Divorced persons. Nj 1040nr 2011 Joint returns, responsibility for, Divorced taxpayer. Nj 1040nr 2011 Personal exemption, Divorced or separated spouse. Nj 1040nr 2011 Domestic help, no exemption for, Housekeepers, maids, or servants. Nj 1040nr 2011 Dual-status taxpayers Exemptions, Dual-status taxpayers. Nj 1040nr 2011 Joint returns not available, Nonresident alien or dual-status alien. Nj 1040nr 2011 E Earned income Defined for purposes of standard deduction, Earned income defined. Nj 1040nr 2011 Dependent filing requirements (Table 2), Table 2. Nj 1040nr 2011 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Nj 1040nr 2011 Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Nj 1040nr 2011 Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Nj 1040nr 2011 Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Nj 1040nr 2011 Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Nj 1040nr 2011 Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Nj 1040nr 2011 Determination of, Filing status. Nj 1040nr 2011 , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Nj 1040nr 2011 , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Nj 1040nr 2011 ). Nj 1040nr 2011 Foreign employment, filing requirements, U. Nj 1040nr 2011 S. Nj 1040nr 2011 Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Nj 1040nr 2011 Form 1040 Personal exemption, Form 1040 filers. Nj 1040nr 2011 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Nj 1040nr 2011 , How to file. Nj 1040nr 2011 , How to file. Nj 1040nr 2011 Form 1040A Personal exemption, Form 1040A filers. Nj 1040nr 2011 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Nj 1040nr 2011 , How to file. Nj 1040nr 2011 , How to file. Nj 1040nr 2011 Form 1040EZ Personal exemption, Form 1040EZ filers. Nj 1040nr 2011 Use of, How to file. Nj 1040nr 2011 , How to file. Nj 1040nr 2011 Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Nj 1040nr 2011 Standard deduction, change to itemized deductions, Changing your mind. Nj 1040nr 2011 Form 1099-B, Form 1099-B received. Nj 1040nr 2011 Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Nj 1040nr 2011 Form 8857, innocent spouse relief, Relief from joint responsibility. Nj 1040nr 2011 Form SS-5, social security number request, No SSN. Nj 1040nr 2011 Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Nj 1040nr 2011 Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Nj 1040nr 2011 Foster care payments and expenses, Foster care payments and expenses. Nj 1040nr 2011 , Foster care. Nj 1040nr 2011 Foster child, Foster child. Nj 1040nr 2011 , Foster care payments and expenses. Nj 1040nr 2011 , Foster child. Nj 1040nr 2011 , Foster care. Nj 1040nr 2011 Free tax services, Free help with your tax return. Nj 1040nr 2011 Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Nj 1040nr 2011 Gross income Defined, Gross income. Nj 1040nr 2011 Filing requirements (Table 1), Table 1. Nj 1040nr 2011 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Nj 1040nr 2011 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Nj 1040nr 2011 Exemption for spouse, Head of household. Nj 1040nr 2011 Filing requirements (Table 1), Table 1. Nj 1040nr 2011 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Nj 1040nr 2011 Help (see Tax help) Home Aged, home for, Home for the aged. Nj 1040nr 2011 Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Nj 1040nr 2011 I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Nj 1040nr 2011 Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Nj 1040nr 2011 Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Nj 1040nr 2011 Innocent spouse relief, Relief from joint responsibility. Nj 1040nr 2011 Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Nj 1040nr 2011 IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Nj 1040nr 2011 Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Nj 1040nr 2011 When to itemize, When to itemize. Nj 1040nr 2011 ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Nj 1040nr 2011 J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Nj 1040nr 2011 Dependents on, Joint return. Nj 1040nr 2011 Personal exemption, Joint return. Nj 1040nr 2011 K Kidnapped children Qualifying child, Kidnapped child. Nj 1040nr 2011 Qualifying relative, Kidnapped child. Nj 1040nr 2011 Widow(er) with dependent child, Death or birth. Nj 1040nr 2011 L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Nj 1040nr 2011 Local law violated, Local law violated. Nj 1040nr 2011 Lodging, Lodging. Nj 1040nr 2011 Losses, rental real estate, Rental activity losses. Nj 1040nr 2011 M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Nj 1040nr 2011 Exemption for spouse, Separate return. Nj 1040nr 2011 Itemized deductions, Married persons who filed separate returns. Nj 1040nr 2011 Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Nj 1040nr 2011 Filing status, Married persons. Nj 1040nr 2011 Medical insurance premiums, Medical insurance premiums. Nj 1040nr 2011 Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Nj 1040nr 2011 S. Nj 1040nr 2011 citizen or resident alien. Nj 1040nr 2011 , Citizen or Resident Test, Child in Canada or Mexico. Nj 1040nr 2011 Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Nj 1040nr 2011 S. Nj 1040nr 2011 national. Nj 1040nr 2011 Nonresident aliens, Nonresident aliens. Nj 1040nr 2011 Dependents, Taxpayer identification numbers for aliens. Nj 1040nr 2011 Exemptions, Nonresident aliens. Nj 1040nr 2011 Joint return, Nonresident alien or dual-status alien. Nj 1040nr 2011 Spouse, Nonresident alien spouse. Nj 1040nr 2011 Taxpayer identification number, Taxpayer identification numbers for aliens. Nj 1040nr 2011 O Overseas taxpayers, U. Nj 1040nr 2011 S. Nj 1040nr 2011 Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Nj 1040nr 2011 Parents who never married, Parents who never married. Nj 1040nr 2011 Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Nj 1040nr 2011 Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Nj 1040nr 2011 Rental losses, Rental activity losses. Nj 1040nr 2011 Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Nj 1040nr 2011 Scholarships, Earned income. Nj 1040nr 2011 , Scholarships. Nj 1040nr 2011 , Gross income defined. Nj 1040nr 2011 , Do Not Include in Total Support , Earned income defined. Nj 1040nr 2011 Self-employed persons Filing requirements (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Nj 1040nr 2011 Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Nj 1040nr 2011 Separated taxpayers Filing status, Considered married. Nj 1040nr 2011 , Married persons living apart. Nj 1040nr 2011 Living apart but not legally separated, Considered married. Nj 1040nr 2011 Personal exemption, Divorced or separated spouse. Nj 1040nr 2011 Signatures, joint returns, Signing a joint return. Nj 1040nr 2011 Single taxpayers Filing status, Unmarried persons. Nj 1040nr 2011 , Single Gross income filing requirements (Table 1), Table 1. Nj 1040nr 2011 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Nj 1040nr 2011 Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Nj 1040nr 2011 Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Nj 1040nr 2011 , Spouse died before signing. Nj 1040nr 2011 , Death of spouse. Nj 1040nr 2011 Dual-status alien spouse, Nonresident alien or dual-status alien. Nj 1040nr 2011 Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Nj 1040nr 2011 Nonresident alien, Nonresident alien spouse. Nj 1040nr 2011 Signing joint returns, Signing a joint return. Nj 1040nr 2011 Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Nj 1040nr 2011 Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Nj 1040nr 2011 Stillborn child, Stillborn child. Nj 1040nr 2011 Students Defined, Student defined. Nj 1040nr 2011 Foreign, Foreign students' place of residence. Nj 1040nr 2011 Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Nj 1040nr 2011 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Nj 1040nr 2011 Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Nj 1040nr 2011 , Death or birth. Nj 1040nr 2011 T Tables and figures, Keeping Up a Home, Worksheet 2. Nj 1040nr 2011 Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Nj 1040nr 2011 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Nj 1040nr 2011 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Nj 1040nr 2011 Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Nj 1040nr 2011 , Temporary absences. Nj 1040nr 2011 Tiebreaker rules, Tiebreaker rules. Nj 1040nr 2011 Tips, reporting of (Table 3), Table 3. Nj 1040nr 2011 Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Nj 1040nr 2011 U U. Nj 1040nr 2011 S. Nj 1040nr 2011 citizen or resident, Citizen or Resident Test U. Nj 1040nr 2011 S. Nj 1040nr 2011 citizens filing abroad, filing requirements Filing requirements, U. Nj 1040nr 2011 S. Nj 1040nr 2011 Citizens or Resident Aliens Living Abroad U. Nj 1040nr 2011 S. Nj 1040nr 2011 national, U. Nj 1040nr 2011 S. Nj 1040nr 2011 national. Nj 1040nr 2011 U. Nj 1040nr 2011 S. Nj 1040nr 2011 possessions, income from, Individuals With Income From U. Nj 1040nr 2011 S. Nj 1040nr 2011 Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Nj 1040nr 2011 ). Nj 1040nr 2011 What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Nj 1040nr 2011 Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Nj 1040nr 2011 Worksheet for Determining Support Prev  Up     Home   More Online Publications