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Nonresidents State Tax Forms

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Nonresidents State Tax Forms

Nonresidents state tax forms 5. Nonresidents state tax forms   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. Nonresidents state tax forms S. Nonresidents state tax forms PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. Nonresidents state tax forms S. Nonresidents state tax forms possessions, and How to report deductions. Nonresidents state tax forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. Nonresidents state tax forms Items Related to Excluded Income U. Nonresidents state tax forms S. Nonresidents state tax forms citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. Nonresidents state tax forms If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Nonresidents state tax forms This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. Nonresidents state tax forms You can deduct only those expenses connected with earning includible income. Nonresidents state tax forms These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. Nonresidents state tax forms These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. Nonresidents state tax forms For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. Nonresidents state tax forms If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. Nonresidents state tax forms Example. Nonresidents state tax forms In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. Nonresidents state tax forms You did not have a housing exclusion. Nonresidents state tax forms Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. Nonresidents state tax forms In 2013, you received a $12,000 bonus for work you did abroad in 2012. Nonresidents state tax forms You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. Nonresidents state tax forms Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. Nonresidents state tax forms This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). Nonresidents state tax forms Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. Nonresidents state tax forms S. Nonresidents state tax forms tax purposes and is not the dependent of another U. Nonresidents state tax forms S. Nonresidents state tax forms taxpayer. Nonresidents state tax forms You also can claim exemptions for individuals who qualify as your dependents. Nonresidents state tax forms To be your dependent, the individual must be a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen, U. Nonresidents state tax forms S. Nonresidents state tax forms national, U. Nonresidents state tax forms S. Nonresidents state tax forms resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. Nonresidents state tax forms Children. Nonresidents state tax forms   Children usually are citizens or residents of the same country as their parents. Nonresidents state tax forms If you were a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen when your child was born, your child generally is a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen. Nonresidents state tax forms This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. Nonresidents state tax forms   If you have a legally adopted child who is not a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen, U. Nonresidents state tax forms S. Nonresidents state tax forms resident, or U. Nonresidents state tax forms S. Nonresidents state tax forms national, the child meets the citizen requirement if you are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen or U. Nonresidents state tax forms S. Nonresidents state tax forms national and the child lived with you as a member of your household all year. Nonresidents state tax forms Social security number. Nonresidents state tax forms   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. Nonresidents state tax forms To get a social security number for a dependent, apply at a Social Security office or U. Nonresidents state tax forms S. Nonresidents state tax forms consulate. Nonresidents state tax forms You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. Nonresidents state tax forms   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. Nonresidents state tax forms Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. Nonresidents state tax forms   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. Nonresidents state tax forms To apply for an ITIN, file Form W-7 with the IRS. Nonresidents state tax forms It usually takes 6 to 10 weeks to get an ITIN. Nonresidents state tax forms Enter your dependent's ITIN wherever an SSN is requested on your tax return. Nonresidents state tax forms More information. Nonresidents state tax forms   For more information about exemptions, see Publication 501. Nonresidents state tax forms Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Nonresidents state tax forms Exceptions are explained under Canadian, Mexican, and Israeli charities, later. Nonresidents state tax forms You can deduct contributions to a U. Nonresidents state tax forms S. Nonresidents state tax forms organization that transfers funds to a charitable foreign organization if the U. Nonresidents state tax forms S. Nonresidents state tax forms organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. Nonresidents state tax forms S. Nonresidents state tax forms organization. Nonresidents state tax forms Canadian, Mexican, and Israeli charities. Nonresidents state tax forms   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. Nonresidents state tax forms Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. Nonresidents state tax forms See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. Nonresidents state tax forms Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. Nonresidents state tax forms Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. Nonresidents state tax forms See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. Nonresidents state tax forms Foreign moves. Nonresidents state tax forms   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. Nonresidents state tax forms A foreign move does not include a move back to the United States or its possessions. Nonresidents state tax forms Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. Nonresidents state tax forms If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. Nonresidents state tax forms Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. Nonresidents state tax forms Year to which expense is connected. Nonresidents state tax forms   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. Nonresidents state tax forms It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. Nonresidents state tax forms   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. Nonresidents state tax forms The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. Nonresidents state tax forms The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. Nonresidents state tax forms Amount allocable to excluded income. Nonresidents state tax forms   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. Nonresidents state tax forms The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. Nonresidents state tax forms Example. Nonresidents state tax forms On November 1, 2012, you transfer to Monaco. Nonresidents state tax forms Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. Nonresidents state tax forms In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. Nonresidents state tax forms You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. Nonresidents state tax forms The reimbursement is included in your income. Nonresidents state tax forms Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. Nonresidents state tax forms Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. Nonresidents state tax forms Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. Nonresidents state tax forms You have no housing exclusion. Nonresidents state tax forms The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). Nonresidents state tax forms To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. Nonresidents state tax forms The result, $5,562, is your nondeductible amount. Nonresidents state tax forms    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. Nonresidents state tax forms In the preceding example, this year was 2012. Nonresidents state tax forms You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. Nonresidents state tax forms Move between foreign countries. Nonresidents state tax forms   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. Nonresidents state tax forms New place of work in U. Nonresidents state tax forms S. Nonresidents state tax forms   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. Nonresidents state tax forms If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. Nonresidents state tax forms Storage expenses. Nonresidents state tax forms   These expenses are attributable to work you do during the year in which you incur the storage expenses. Nonresidents state tax forms You cannot deduct the amount allocable to excluded income. Nonresidents state tax forms Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. Nonresidents state tax forms By then, you should have all the information needed to properly figure the moving expense deduction. Nonresidents state tax forms See Extensions under When To File and Pay in chapter 1. Nonresidents state tax forms If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. Nonresidents state tax forms You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. Nonresidents state tax forms Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. Nonresidents state tax forms If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. Nonresidents state tax forms You cannot claim it on the return for the second year. Nonresidents state tax forms Forms To File Report your moving expenses on Form 3903. Nonresidents state tax forms Report your moving expense deduction on line 26 of Form 1040. Nonresidents state tax forms If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. Nonresidents state tax forms For more information about figuring moving expenses, see Publication 521. Nonresidents state tax forms Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. Nonresidents state tax forms In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. Nonresidents state tax forms Do not reduce your compensation by the foreign housing deduction. Nonresidents state tax forms If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. Nonresidents state tax forms This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Nonresidents state tax forms Other modifications are also required. Nonresidents state tax forms For more information on IRAs, see Publication 590. Nonresidents state tax forms Taxes of Foreign Countries and U. Nonresidents state tax forms S. Nonresidents state tax forms Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. Nonresidents state tax forms S. Nonresidents state tax forms possession. Nonresidents state tax forms Taken as a deduction, foreign income taxes reduce your taxable income. Nonresidents state tax forms Taken as a credit, foreign income taxes reduce your tax liability. Nonresidents state tax forms You must treat all foreign income taxes the same way. Nonresidents state tax forms If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. Nonresidents state tax forms However, you may be able to deduct other foreign taxes. Nonresidents state tax forms See Deduction for Other Foreign Taxes, later. Nonresidents state tax forms There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. Nonresidents state tax forms In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. Nonresidents state tax forms S. Nonresidents state tax forms tax liability, rather than as a deduction in figuring taxable income. Nonresidents state tax forms However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. Nonresidents state tax forms S. Nonresidents state tax forms income is small, a lower final tax may result from deducting the foreign income taxes. Nonresidents state tax forms In any event, you should figure your tax liability both ways and then use the one that is better for you. Nonresidents state tax forms You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. Nonresidents state tax forms Foreign income taxes. Nonresidents state tax forms   These are generally income taxes you pay to any foreign country or possession of the United States. Nonresidents state tax forms Foreign income taxes on U. Nonresidents state tax forms S. Nonresidents state tax forms return. Nonresidents state tax forms   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. Nonresidents state tax forms These amounts cannot be included as withheld income taxes on Form 1040, line 62. Nonresidents state tax forms Foreign taxes paid on excluded income. Nonresidents state tax forms   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. Nonresidents state tax forms Foreign earned income exclusion. Nonresidents state tax forms Foreign housing exclusion. Nonresidents state tax forms Possession exclusion. Nonresidents state tax forms If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. Nonresidents state tax forms   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. Nonresidents state tax forms You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. Nonresidents state tax forms The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). Nonresidents state tax forms The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). Nonresidents state tax forms   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. Nonresidents state tax forms    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. Nonresidents state tax forms Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. Nonresidents state tax forms Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. Nonresidents state tax forms Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. Nonresidents state tax forms The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. Nonresidents state tax forms The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. Nonresidents state tax forms You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. Nonresidents state tax forms Subsidies. Nonresidents state tax forms   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. Nonresidents state tax forms This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. Nonresidents state tax forms   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. Nonresidents state tax forms A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. Nonresidents state tax forms Limit The foreign tax credit is limited to the part of your total U. Nonresidents state tax forms S. Nonresidents state tax forms tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. Nonresidents state tax forms The allowable foreign tax credit cannot be more than your actual foreign tax liability. Nonresidents state tax forms Exemption from limit. Nonresidents state tax forms   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. Nonresidents state tax forms Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. Nonresidents state tax forms ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). Nonresidents state tax forms Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. Nonresidents state tax forms You elect this procedure. Nonresidents state tax forms If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. Nonresidents state tax forms Separate limit. Nonresidents state tax forms   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). Nonresidents state tax forms Figuring the limit. Nonresidents state tax forms   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. Nonresidents state tax forms Do not take any excluded amount into account. Nonresidents state tax forms   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. Nonresidents state tax forms   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. Nonresidents state tax forms The numerator (top number) of the fraction is your gross foreign income in the separate limit category. Nonresidents state tax forms The denominator (bottom number) of the fraction is your gross income from all sources. Nonresidents state tax forms For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. Nonresidents state tax forms You must use special rules for deducting interest expenses. Nonresidents state tax forms For more information on allocating and apportioning your deductions, see Publication 514. Nonresidents state tax forms Exemptions. Nonresidents state tax forms   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. Nonresidents state tax forms Recapture of foreign losses. Nonresidents state tax forms   If you have an overall foreign loss and the loss reduces your U. Nonresidents state tax forms S. Nonresidents state tax forms source income (resulting in a reduction of your U. Nonresidents state tax forms S. Nonresidents state tax forms tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. Nonresidents state tax forms This is done by treating a part of your taxable income from foreign sources in later years as U. Nonresidents state tax forms S. Nonresidents state tax forms source income. Nonresidents state tax forms This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. Nonresidents state tax forms Recapture of domestic losses. Nonresidents state tax forms   If you have an overall domestic loss (resulting in no U. Nonresidents state tax forms S. Nonresidents state tax forms tax liability), you cannot claim a foreign tax credit for taxes paid during that year. Nonresidents state tax forms You must recapture the loss in later years when you have U. Nonresidents state tax forms S. Nonresidents state tax forms source taxable income. Nonresidents state tax forms This is done by treating a part of your taxable income from U. Nonresidents state tax forms S. Nonresidents state tax forms sources in later years as foreign source income. Nonresidents state tax forms This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. Nonresidents state tax forms Foreign tax credit carryback and carryover. Nonresidents state tax forms   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. Nonresidents state tax forms   More information on figuring the foreign tax credit can be found in Publication 514. Nonresidents state tax forms Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). Nonresidents state tax forms You can deduct only foreign income taxes paid on income that is subject to U. Nonresidents state tax forms S. Nonresidents state tax forms tax. Nonresidents state tax forms You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. Nonresidents state tax forms Foreign earned income exclusion. Nonresidents state tax forms Foreign housing exclusion. Nonresidents state tax forms Possession exclusion. Nonresidents state tax forms Example. Nonresidents state tax forms You are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen and qualify to exclude your foreign earned income. Nonresidents state tax forms Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. Nonresidents state tax forms You received dividends from Country X of $2,000 on which you paid income tax of $600. Nonresidents state tax forms You can deduct the $600 tax payment because the dividends relating to it are subject to U. Nonresidents state tax forms S. Nonresidents state tax forms tax. Nonresidents state tax forms Because you exclude your wages, you cannot deduct the income tax of $10,000. Nonresidents state tax forms If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. Nonresidents state tax forms Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. Nonresidents state tax forms You take this deduction on Schedule A (Form 1040). Nonresidents state tax forms You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Nonresidents state tax forms On the other hand, you generally can deduct personal property taxes when you pay them to U. Nonresidents state tax forms S. Nonresidents state tax forms possessions. Nonresidents state tax forms But if you claim the possession exclusion, see Publication 570. Nonresidents state tax forms The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Nonresidents state tax forms You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. Nonresidents state tax forms How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. Nonresidents state tax forms If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. Nonresidents state tax forms Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Nonresidents state tax forms Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. Nonresidents state tax forms If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. Nonresidents state tax forms You figure that amount by subtracting from the total deduction the amount related to excluded income. Nonresidents state tax forms Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Nonresidents state tax forms Attach a statement to your return showing how you figured the deductible amount. Nonresidents state tax forms Example 1. Nonresidents state tax forms You are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen employed as an accountant. Nonresidents state tax forms Your tax home is in Germany for the entire tax year. Nonresidents state tax forms You meet the physical presence test. Nonresidents state tax forms Your foreign earned income for the year was $122,000 and your investment income was $10,380. Nonresidents state tax forms After excluding $97,600, your AGI is $34,780. Nonresidents state tax forms You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. Nonresidents state tax forms These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). Nonresidents state tax forms You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. Nonresidents state tax forms You must fill out Form 2106. Nonresidents state tax forms On that form, reduce your deductible meal and entertainment expenses by 50% ($250). Nonresidents state tax forms You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. Nonresidents state tax forms You carry the remaining total of $450 to line 21 of Schedule A. Nonresidents state tax forms Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. Nonresidents state tax forms On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. Nonresidents state tax forms Enter $254 on line 27 of Schedule A. Nonresidents state tax forms Example 2. Nonresidents state tax forms You are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen, have a tax home in Spain, and meet the physical presence test. Nonresidents state tax forms You are self-employed and personal services produce the business income. Nonresidents state tax forms Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. Nonresidents state tax forms You choose the foreign earned income exclusion and exclude $97,600 of your gross income. Nonresidents state tax forms Since your excluded income is 83. Nonresidents state tax forms 47% of your total income, 83. Nonresidents state tax forms 47% of your business expenses are not deductible. Nonresidents state tax forms Report your total income and expenses on Schedule C (Form 1040). Nonresidents state tax forms On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. Nonresidents state tax forms 47% × $66,895) business expenses attributable to the exclusion. Nonresidents state tax forms In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. Nonresidents state tax forms Example 3. Nonresidents state tax forms Assume in Example 2 that both capital and personal services combine to produce the business income. Nonresidents state tax forms No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. Nonresidents state tax forms Your exclusion of $15,011 is 12. Nonresidents state tax forms 84% of your gross income ($15,011 ÷ $116,931). Nonresidents state tax forms Because you excluded 12. Nonresidents state tax forms 84% of your total income, $8,589 (. Nonresidents state tax forms 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. Nonresidents state tax forms Example 4. Nonresidents state tax forms You are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen, have a tax home in Brazil, and meet the physical presence test. Nonresidents state tax forms You are self-employed and both capital and personal services combine to produce business income. Nonresidents state tax forms Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. Nonresidents state tax forms A reasonable allowance for the services you performed for the business is $77,000. Nonresidents state tax forms Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. Nonresidents state tax forms The $77,000 is foreign earned income. Nonresidents state tax forms If you choose to exclude the $77,000, you exclude 52. Nonresidents state tax forms 74% of your gross income ($77,000 ÷ $146,000), and 52. Nonresidents state tax forms 74% of your business expenses ($90,713) is attributable to that income and is not deductible. Nonresidents state tax forms Show your total income and expenses on Schedule C (Form 1040). Nonresidents state tax forms On Form 2555, exclude $77,000 and show $90,713 on line 44. Nonresidents state tax forms Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. Nonresidents state tax forms Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. Nonresidents state tax forms In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. Nonresidents state tax forms If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. Nonresidents state tax forms To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. Nonresidents state tax forms See Choosing the Exclusion in chapter 4. Nonresidents state tax forms Example 5. Nonresidents state tax forms You are a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen, have a tax home in Panama, and meet the bona fide residence test. Nonresidents state tax forms You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. Nonresidents state tax forms Capital investment is not material in producing the partnership's income. Nonresidents state tax forms Under the terms of the partnership agreement, you are to receive 50% of the net profits. Nonresidents state tax forms The partnership received gross income of $244,000 and incurred operating expenses of $98,250. Nonresidents state tax forms Of the net profits of $145,750, you received $72,875 as your distributive share. Nonresidents state tax forms You choose to exclude $97,600 of your share of the gross income. Nonresidents state tax forms Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. Nonresidents state tax forms 80 × $49,125). Nonresidents state tax forms Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. Nonresidents state tax forms On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. Nonresidents state tax forms Your exclusion on Form 2555 is $58,300. Nonresidents state tax forms In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. Nonresidents state tax forms Prev  Up  Next   Home   More Online Publications
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The Nonresidents State Tax Forms

Nonresidents state tax forms 2. Nonresidents state tax forms   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Nonresidents state tax forms This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Nonresidents state tax forms You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Nonresidents state tax forms Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Nonresidents state tax forms If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Nonresidents state tax forms If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Nonresidents state tax forms For information on when the penalty applies, see chapter 4. Nonresidents state tax forms It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Nonresidents state tax forms Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Nonresidents state tax forms Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Nonresidents state tax forms Worksheets. Nonresidents state tax forms   You may need to use several of the blank worksheets included in this chapter. Nonresidents state tax forms See Worksheets for Chapter 2, later, to locate what you need. Nonresidents state tax forms Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Nonresidents state tax forms To do this, file a new Form W-4 with your employer. Nonresidents state tax forms See chapter 1. Nonresidents state tax forms Estimated tax not required. Nonresidents state tax forms   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Nonresidents state tax forms You had no tax liability for 2013. Nonresidents state tax forms You were a U. Nonresidents state tax forms S. Nonresidents state tax forms citizen or resident alien for the whole year. Nonresidents state tax forms Your 2013 tax year covered a 12-month period. Nonresidents state tax forms   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Nonresidents state tax forms Please click here for the text description of the image. Nonresidents state tax forms Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Nonresidents state tax forms You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Nonresidents state tax forms General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Nonresidents state tax forms You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Nonresidents state tax forms You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Nonresidents state tax forms Your 2013 tax return must cover all 12 months. Nonresidents state tax forms Note. Nonresidents state tax forms The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Nonresidents state tax forms See Special Rules , later. Nonresidents state tax forms If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Nonresidents state tax forms Figure 2-A takes you through the general rule. Nonresidents state tax forms You may find this helpful in determining if you must pay estimated tax. Nonresidents state tax forms If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Nonresidents state tax forms Example 1. Nonresidents state tax forms Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Nonresidents state tax forms She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Nonresidents state tax forms Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Nonresidents state tax forms Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Nonresidents state tax forms 50). Nonresidents state tax forms Jane does not need to pay estimated tax. Nonresidents state tax forms Example 2. Nonresidents state tax forms The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Nonresidents state tax forms Because that is less than $9,913. Nonresidents state tax forms 50, her answer to box 2a is NO. Nonresidents state tax forms Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Nonresidents state tax forms Jane must increase her withholding or pay estimated tax for 2014. Nonresidents state tax forms Example 3. Nonresidents state tax forms The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Nonresidents state tax forms Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Nonresidents state tax forms Jane does not need to pay estimated tax for 2014. Nonresidents state tax forms Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Nonresidents state tax forms You and your spouse can make joint estimated tax payments even if you are not living together. Nonresidents state tax forms However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Nonresidents state tax forms See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Nonresidents state tax forms These individuals can take credit only for the estimated tax payments that he or she made. Nonresidents state tax forms If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Nonresidents state tax forms Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Nonresidents state tax forms 2013 separate returns and 2014 joint return. Nonresidents state tax forms   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Nonresidents state tax forms You filed a separate return if you filed as single, head of household, or married filing separately. Nonresidents state tax forms 2013 joint return and 2014 separate returns. Nonresidents state tax forms   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Nonresidents state tax forms You file a separate return if you file as single, head of household, or married filing separately. Nonresidents state tax forms   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Nonresidents state tax forms Then multiply the tax on the joint return by the following fraction. Nonresidents state tax forms      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Nonresidents state tax forms Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Nonresidents state tax forms Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Nonresidents state tax forms For 2014, they plan to file married filing separately. Nonresidents state tax forms Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Nonresidents state tax forms 6% Joe's share of tax on joint return  ($6,386 × 87. Nonresidents state tax forms 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Nonresidents state tax forms Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Nonresidents state tax forms Gross income. Nonresidents state tax forms   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Nonresidents state tax forms To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Nonresidents state tax forms Joint returns. Nonresidents state tax forms   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Nonresidents state tax forms Gross income from farming. Nonresidents state tax forms   This is income from cultivating the soil or raising agricultural commodities. Nonresidents state tax forms It includes the following amounts. Nonresidents state tax forms Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Nonresidents state tax forms Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Nonresidents state tax forms Crop shares for the use of your land. Nonresidents state tax forms Gains from sales of draft, breeding, dairy, or sporting livestock. Nonresidents state tax forms   For 2013, gross income from farming is the total of the following amounts. Nonresidents state tax forms Schedule F (Form 1040), Profit or Loss From Farming, line 9. Nonresidents state tax forms Form 4835, Farm Rental Income and Expenses, line 7. Nonresidents state tax forms Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Nonresidents state tax forms Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Nonresidents state tax forms   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Nonresidents state tax forms Gross income from fishing. Nonresidents state tax forms   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Nonresidents state tax forms   Gross income from fishing includes the following amounts. Nonresidents state tax forms Schedule C (Form 1040), Profit or Loss From Business. Nonresidents state tax forms Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Nonresidents state tax forms Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Nonresidents state tax forms Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Nonresidents state tax forms Income for services normally performed in connection with fishing. Nonresidents state tax forms Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Nonresidents state tax forms Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Nonresidents state tax forms For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Nonresidents state tax forms Note. Nonresidents state tax forms This rule does not apply to farmers and fishermen. Nonresidents state tax forms Aliens Resident and nonresident aliens also may have to pay estimated tax. Nonresidents state tax forms Resident aliens should follow the rules in this publication, unless noted otherwise. Nonresidents state tax forms Nonresident aliens should get Form 1040-ES (NR), U. Nonresidents state tax forms S. Nonresidents state tax forms Estimated Tax for Nonresident Alien Individuals. Nonresidents state tax forms You are an alien if you are not a citizen or national of the United States. Nonresidents state tax forms You are a resident alien if you either have a green card or meet the substantial presence test. Nonresidents state tax forms For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Nonresidents state tax forms Estates and Trusts Estates and trusts also must pay estimated tax. Nonresidents state tax forms However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Nonresidents state tax forms Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Nonresidents state tax forms How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Nonresidents state tax forms When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Nonresidents state tax forms Use your 2013 federal tax return as a guide. Nonresidents state tax forms You can use Form 1040-ES to figure your estimated tax. Nonresidents state tax forms Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Nonresidents state tax forms You must make adjustments both for changes in your own situation and for recent changes in the tax law. Nonresidents state tax forms Some of these changes are discussed under What's New for 2014 , earlier. Nonresidents state tax forms For information about these and other changes in the law, visit the IRS website at IRS. Nonresidents state tax forms gov. Nonresidents state tax forms The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Nonresidents state tax forms Keep the worksheet for your records. Nonresidents state tax forms 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Nonresidents state tax forms You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Nonresidents state tax forms Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Nonresidents state tax forms Total income. Nonresidents state tax forms   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Nonresidents state tax forms However, do not include income that is tax exempt. Nonresidents state tax forms   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Nonresidents state tax forms Social security and railroad retirement benefits. Nonresidents state tax forms If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Nonresidents state tax forms Adjustments to income. Nonresidents state tax forms   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Nonresidents state tax forms Self-employed. Nonresidents state tax forms If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Nonresidents state tax forms Include the amount from Worksheet 2-3 in your expected adjustments to income. Nonresidents state tax forms If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Nonresidents state tax forms Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Nonresidents state tax forms Itemized deductions—line 2. Nonresidents state tax forms   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Nonresidents state tax forms   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Nonresidents state tax forms    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Nonresidents state tax forms Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Nonresidents state tax forms Standard deduction—line 2. Nonresidents state tax forms   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Nonresidents state tax forms Use Worksheet 2-4 to figure your standard deduction. Nonresidents state tax forms No standard deduction. Nonresidents state tax forms   The standard deduction for some individuals is zero. Nonresidents state tax forms Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Nonresidents state tax forms Exemptions—line 4. Nonresidents state tax forms   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Nonresidents state tax forms If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Nonresidents state tax forms This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Nonresidents state tax forms    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Nonresidents state tax forms Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Nonresidents state tax forms Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Nonresidents state tax forms Most people will have entries for only a few of these steps. Nonresidents state tax forms However, you should check every step to be sure you do not overlook anything. Nonresidents state tax forms Step 1. Nonresidents state tax forms   Figure your expected income tax (line 6). Nonresidents state tax forms Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Nonresidents state tax forms   However, see below for situations where you must use a different method to compute your estimated tax. Nonresidents state tax forms Tax on child's investment income. Nonresidents state tax forms   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Nonresidents state tax forms Children under age 18 at the end of 2014. Nonresidents state tax forms The following children if their earned income is not more than half their support. Nonresidents state tax forms Children age 18 at the end of 2014. Nonresidents state tax forms Children who are full-time students over age 18 and under age 24 at the end of 2014. Nonresidents state tax forms See Publication 929, Tax Rules for Children and Dependents. Nonresidents state tax forms Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Nonresidents state tax forms Tax on net capital gain. Nonresidents state tax forms   The regular income tax rates for individuals do not apply to a net capital gain. Nonresidents state tax forms Instead, your net capital gain is taxed at a lower maximum rate. Nonresidents state tax forms   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Nonresidents state tax forms Tax on capital gain and qualified dividends. Nonresidents state tax forms If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Nonresidents state tax forms Note. Nonresidents state tax forms For 2014, your capital gains and dividends rate will depend on your income. Nonresidents state tax forms Tax if excluding foreign earned income or excluding or deducting foreign housing. Nonresidents state tax forms If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Nonresidents state tax forms Step 2. Nonresidents state tax forms   Total your expected taxes (line 8). Nonresidents state tax forms Include on line 8 the sum of the following. Nonresidents state tax forms Your tax on line 6. Nonresidents state tax forms Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Nonresidents state tax forms Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Nonresidents state tax forms Any recapture of education credits. Nonresidents state tax forms Step 3. Nonresidents state tax forms   Subtract your expected credits (line 9). Nonresidents state tax forms If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Nonresidents state tax forms If you filed Form 1040A, your total credits for 2013 were on line 34. Nonresidents state tax forms   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Nonresidents state tax forms Step 4. Nonresidents state tax forms   Add your expected self-employment tax (line 11). Nonresidents state tax forms You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Nonresidents state tax forms Step 5. Nonresidents state tax forms   Add your expected other taxes (line 12). Nonresidents state tax forms   Other taxes include the following. Nonresidents state tax forms Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Nonresidents state tax forms Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Nonresidents state tax forms Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Nonresidents state tax forms But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Nonresidents state tax forms Repayment of the first-time homebuyer credit. Nonresidents state tax forms See Form 5405. Nonresidents state tax forms Additional Medicare Tax. Nonresidents state tax forms A 0. Nonresidents state tax forms 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Nonresidents state tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Nonresidents state tax forms A self-employment loss should not be considered for purposes of this tax. Nonresidents state tax forms RRTA compensation should be separately compared to the threshold. Nonresidents state tax forms Your employer is responsible for withholding the 0. Nonresidents state tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Nonresidents state tax forms You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Nonresidents state tax forms For more information on Additional Medicare Tax, go to IRS. Nonresidents state tax forms gov and enter “Additional Medicare Tax” in the search box. Nonresidents state tax forms Net Investment Income Tax (NIIT). Nonresidents state tax forms The NIIT is 3. Nonresidents state tax forms 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Nonresidents state tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Nonresidents state tax forms gov and enter “Net Investment Income Tax” in the search box. Nonresidents state tax forms Step 6. Nonresidents state tax forms   Subtract your refundable credit (line 13b). Nonresidents state tax forms   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Nonresidents state tax forms   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Nonresidents state tax forms Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Nonresidents state tax forms General rule. Nonresidents state tax forms   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Nonresidents state tax forms Your 2013 tax return must cover all 12 months. Nonresidents state tax forms Special rules. Nonresidents state tax forms   There are special rules for higher income taxpayers and for farmers and fishermen. Nonresidents state tax forms Higher income taxpayers. Nonresidents state tax forms   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Nonresidents state tax forms This rule does not apply to farmers and fishermen. Nonresidents state tax forms For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Nonresidents state tax forms Example. Nonresidents state tax forms   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Nonresidents state tax forms His 2013 AGI was $180,000. Nonresidents state tax forms Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Nonresidents state tax forms He determines that 90% of his expected tax for 2014 is $64,128 (. Nonresidents state tax forms 90 × $71,253). Nonresidents state tax forms Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Nonresidents state tax forms 10 x $42,581). Nonresidents state tax forms Finally, he determines that his required annual payment is $46,839, the smaller of the two. Nonresidents state tax forms Farmers and fishermen. Nonresidents state tax forms   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Nonresidents state tax forms 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Nonresidents state tax forms (Your 2013 tax return must cover all 12 months. Nonresidents state tax forms )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Nonresidents state tax forms Total tax for 2013—line 14b. Nonresidents state tax forms   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Nonresidents state tax forms Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Nonresidents state tax forms The following amounts from Form 5329 included on line 58. Nonresidents state tax forms Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Nonresidents state tax forms Any tax on excess accumulations in qualified retirement plans. Nonresidents state tax forms The following write-ins on line 60. Nonresidents state tax forms Excise tax on excess golden parachute payments (identified as “EPP”). Nonresidents state tax forms Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Nonresidents state tax forms Look-back interest due under section 167(g) (identified as “From Form 8866”). Nonresidents state tax forms Look-back interest due under section 460(b) (identified as “From Form 8697”). Nonresidents state tax forms Recapture of federal mortgage subsidy (identified as “FMSR”). Nonresidents state tax forms Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Nonresidents state tax forms Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Nonresidents state tax forms Any refundable credit amounts. Nonresidents state tax forms   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Nonresidents state tax forms   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Nonresidents state tax forms Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Nonresidents state tax forms Subtract your expected withholding from your required annual payment (line 14c). Nonresidents state tax forms You usually must pay this difference in four equal installments. Nonresidents state tax forms See When To Pay Estimated Tax and How To Figure Each Payment . Nonresidents state tax forms You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Nonresidents state tax forms Withholding—line 15. Nonresidents state tax forms   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Nonresidents state tax forms ). Nonresidents state tax forms It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Nonresidents state tax forms For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Nonresidents state tax forms See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Nonresidents state tax forms   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Nonresidents state tax forms Your employer is responsible for withholding the 0. Nonresidents state tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Nonresidents state tax forms When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Nonresidents state tax forms Each period has a specific payment due date. Nonresidents state tax forms If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Nonresidents state tax forms If a payment is mailed, the date of the U. Nonresidents state tax forms S. Nonresidents state tax forms postmark is considered the date of payment. Nonresidents state tax forms The payment periods and due dates for estimated tax payments are shown next. Nonresidents state tax forms For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Nonresidents state tax forms For the period: Due date: Jan. Nonresidents state tax forms 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Nonresidents state tax forms 1 – Dec. Nonresidents state tax forms 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Nonresidents state tax forms 2See January payment . Nonresidents state tax forms Saturday, Sunday, holiday rule. Nonresidents state tax forms   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Nonresidents state tax forms January payment. Nonresidents state tax forms   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Nonresidents state tax forms Example. Nonresidents state tax forms Janet Adams does not pay any estimated tax for 2014. Nonresidents state tax forms She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Nonresidents state tax forms Janet's estimated tax for the fourth payment period is considered to have been paid on time. Nonresidents state tax forms However, she may owe a penalty for not making the first three estimated tax payments, if required. Nonresidents state tax forms Any penalty for not making those payments will be figured up to January 26, 2015. Nonresidents state tax forms Fiscal year taxpayers. Nonresidents state tax forms   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Nonresidents state tax forms   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Nonresidents state tax forms When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Nonresidents state tax forms If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Nonresidents state tax forms You have several options when paying estimated taxes. Nonresidents state tax forms You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Nonresidents state tax forms If you choose to pay in installments, make your first payment by the due date for the first payment period. Nonresidents state tax forms Make your remaining installment payments by the due dates for the later periods. Nonresidents state tax forms To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Nonresidents state tax forms No income subject to estimated tax during first period. Nonresidents state tax forms   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Nonresidents state tax forms You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Nonresidents state tax forms Table 2-1 shows the dates for making installment payments. Nonresidents state tax forms    Table 2-1. Nonresidents state tax forms Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Nonresidents state tax forms 15     Jan. Nonresidents state tax forms 15 next year April 1–May 31 June 16 Sept. Nonresidents state tax forms 15     Jan. Nonresidents state tax forms 15 next year June 1–Aug. Nonresidents state tax forms 31 Sept. Nonresidents state tax forms 15 Jan. Nonresidents state tax forms 15 next year After Aug. Nonresidents state tax forms 31 Jan. Nonresidents state tax forms 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Nonresidents state tax forms How much to pay to avoid penalty. Nonresidents state tax forms   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Nonresidents state tax forms Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Nonresidents state tax forms The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Nonresidents state tax forms If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Nonresidents state tax forms Fiscal year farmers and fishermen. Nonresidents state tax forms   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Nonresidents state tax forms How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Nonresidents state tax forms You should pay enough by each due date to avoid a penalty for that period. Nonresidents state tax forms If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Nonresidents state tax forms The penalty is discussed in chapter 4. Nonresidents state tax forms Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Nonresidents state tax forms Enter this amount on line 17. Nonresidents state tax forms However, use this method only if your income is basically the same throughout the year. Nonresidents state tax forms Change in estimated tax. Nonresidents state tax forms   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Nonresidents state tax forms Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Nonresidents state tax forms If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Nonresidents state tax forms See Annualized Income Installment Method . Nonresidents state tax forms Amended estimated tax. Nonresidents state tax forms If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Nonresidents state tax forms Example. Nonresidents state tax forms Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Nonresidents state tax forms She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Nonresidents state tax forms On July 10, she sells investment property at a gain. Nonresidents state tax forms Her refigured estimated tax is $4,100. Nonresidents state tax forms Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Nonresidents state tax forms If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Nonresidents state tax forms Worksheet 2-14. Nonresidents state tax forms Amended Estimated Tax Worksheet—Illustrated               1. Nonresidents state tax forms Amended total estimated tax due 1. Nonresidents state tax forms $4,100 2. Nonresidents state tax forms Multiply line 1 by:           50% (. Nonresidents state tax forms 50) if next payment is due June 16, 2014           75% (. Nonresidents state tax forms 75) if next payment is due September 15,  2014           100% (1. Nonresidents state tax forms 00) if next payment is due January 15,  2015 2. Nonresidents state tax forms 3,075     3. Nonresidents state tax forms Estimated tax payments for all previous periods 3. Nonresidents state tax forms 900     4. Nonresidents state tax forms Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Nonresidents state tax forms $2,175       Note. Nonresidents state tax forms If the payment on line 4 is due January 15, 2015, stop here. Nonresidents state tax forms Otherwise, go to line 5. Nonresidents state tax forms         5. Nonresidents state tax forms Add lines 3 and 4 5. Nonresidents state tax forms 3,075 6. Nonresidents state tax forms Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Nonresidents state tax forms 1,025 7. Nonresidents state tax forms Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Nonresidents state tax forms If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Nonresidents state tax forms $1,025 Worksheet 2-14. Nonresidents state tax forms Amended Estimated Tax Worksheet—Blank               1. Nonresidents state tax forms Amended total estimated tax due 1. Nonresidents state tax forms   2. Nonresidents state tax forms Multiply line 1 by:           50% (. Nonresidents state tax forms 50) if next payment is due June 16, 2014           75% (. Nonresidents state tax forms 75) if next payment is due September 15,  2014           100% (1. Nonresidents state tax forms 00) if next payment is due January 15,  2015 2. Nonresidents state tax forms       3. Nonresidents state tax forms Estimated tax payments for all previous periods 3. Nonresidents state tax forms       4. Nonresidents state tax forms Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Nonresidents state tax forms         Note. Nonresidents state tax forms If the payment on line 4 is due January 15, 2015, stop here. Nonresidents state tax forms Otherwise, go to line 5. Nonresidents state tax forms         5. Nonresidents state tax forms Add lines 3 and 4 5. Nonresidents state tax forms   6. Nonresidents state tax forms Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Nonresidents state tax forms   7. Nonresidents state tax forms Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Nonresidents state tax forms If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Nonresidents state tax forms   Underpayment penalty. Nonresidents state tax forms   The penalty is figured separately for each payment period. Nonresidents state tax forms If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Nonresidents state tax forms To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Nonresidents state tax forms Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Nonresidents state tax forms The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Nonresidents state tax forms To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Nonresidents state tax forms You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Nonresidents state tax forms Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Nonresidents state tax forms Note. Nonresidents state tax forms If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Nonresidents state tax forms See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Nonresidents state tax forms Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Nonresidents state tax forms The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Nonresidents state tax forms The top of the worksheet shows the dates for each payment period. Nonresidents state tax forms The periods build; that is, each period includes all previous periods. Nonresidents state tax forms After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Nonresidents state tax forms Line 1. Nonresidents state tax forms   Enter your AGI for the period. Nonresidents state tax forms This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Nonresidents state tax forms See Expected AGI—Line 1 , earlier. Nonresidents state tax forms Self-employment income. Nonresidents state tax forms   If you had self-employment income, first complete Section B of this worksheet. Nonresidents state tax forms Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Nonresidents state tax forms Line 4. Nonresidents state tax forms   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Nonresidents state tax forms 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Nonresidents state tax forms Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Nonresidents state tax forms Line 6. Nonresidents state tax forms   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Nonresidents state tax forms In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Nonresidents state tax forms Complete Worksheet 2–10 for each period, as necessary. Nonresidents state tax forms Line 7. Nonresidents state tax forms   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Nonresidents state tax forms Line 10. Nonresidents state tax forms   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Nonresidents state tax forms   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Nonresidents state tax forms Line 12. Nonresidents state tax forms   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Nonresidents state tax forms However, see below for situations where you must use a different method to compute your estimated tax. Nonresidents state tax forms Tax on child's investment income. Nonresidents state tax forms   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Nonresidents state tax forms Children under age 18 at the end of 2014. Nonresidents state tax forms The following children if their earned income is not more than half their support. Nonresidents state tax forms Children age 18 at the end of 2014. Nonresidents state tax forms Children who are full-time students over age 18 and under age 24 at the end of 2014. Nonresidents state tax forms See Publication 929. Nonresidents state tax forms Tax on net capital gain. Nonresidents state tax forms   The regular income tax rates for individuals do not apply to a net capital gain. Nonresidents state tax forms Instead, your net capital gain is taxed at a lower maximum rate. Nonresidents state tax forms   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Nonresidents state tax forms Tax on qualified dividends and capital gains. Nonresidents state tax forms   For 2014, your capital gain and dividends rate will depend on your income. Nonresidents state tax forms Tax on capital gain or qualified dividends. Nonresidents state tax forms If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Nonresidents state tax forms Tax if excluding foreign earned income or excluding or deducting foreign housing. Nonresidents state tax forms If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Nonresidents state tax forms Line 13. Nonresidents state tax forms   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Nonresidents state tax forms If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Nonresidents state tax forms Also include any recapture of an education credit for each period. Nonresidents state tax forms You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Nonresidents state tax forms   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Nonresidents state tax forms Figure the tax based on your income and deductions during the period shown in the column headings. Nonresidents state tax forms Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Nonresidents state tax forms Enter the result on line 13 of this worksheet. Nonresidents state tax forms Line 15. Nonresidents state tax forms   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Nonresidents state tax forms Note. Nonresidents state tax forms When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Nonresidents state tax forms For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Nonresidents state tax forms Line 18. Nonresidents state tax forms   Add your expected other taxes. Nonresidents state tax forms   Other taxes include the following. Nonresidents state tax forms Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Nonresidents state tax forms Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Nonresidents state tax forms Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Nonresidents state tax forms But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Nonresidents state tax forms Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Nonresidents state tax forms See Form 5405 for exceptions. Nonresidents state tax forms Additional Medicare Tax. Nonresidents state tax forms A 0. Nonresidents state tax forms 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Nonresidents state tax forms Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Nonresidents state tax forms A self-employment loss should not be considered for purposes of this tax. Nonresidents state tax forms RRTA compensation should be separately compared to the threshold. Nonresidents state tax forms Your employer is responsible for withholding the 0. Nonresidents state tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Nonresidents state tax forms You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Nonresidents state tax forms For more information on Additional Medicare Tax, go to IRS. Nonresidents state tax forms gov and enter “Additional Medicare Tax” in the search box. Nonresidents state tax forms Net Investment Income Tax (NIIT). Nonresidents state tax forms The NIIT is 3. Nonresidents state tax forms 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Nonresidents state tax forms Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Nonresidents state tax forms gov and enter “Net Investment Income Tax” in the search box. Nonresidents state tax forms Line 20. Nonresidents state tax forms   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Nonresidents state tax forms Note. Nonresidents state tax forms When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Nonresidents state tax forms Line 29. Nonresidents state tax forms   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Nonresidents state tax forms Line 31. Nonresidents state tax forms   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Nonresidents state tax forms   Also include estimated federal income tax withholding. Nonresidents state tax forms One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Nonresidents state tax forms To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Nonresidents state tax forms 25) for the first period, 50% (. Nonresidents state tax forms 50) for the second period, 75% (. Nonresidents state tax forms 75) for the third period, and 100% (1. Nonresidents state tax forms 00) for the fourth period. Nonresidents state tax forms   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Nonresidents state tax forms For each period, include withholding made from the beginning of the period up to and including the payment due date. Nonresidents state tax forms You can make this choice separately for the taxes withheld from your wages and all other withholding. Nonresidents state tax forms For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Nonresidents state tax forms Nonresident aliens. Nonresidents state tax forms   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Nonresidents state tax forms S. Nonresidents state tax forms income tax withholding, the instructions for the worksheet are modified as follows. Nonresidents state tax forms Skip column (a). Nonresidents state tax forms On line 1, enter your income for the period that is effectively connected with a U. Nonresidents state tax forms S. Nonresidents state tax forms trade or business. Nonresidents state tax forms On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Nonresidents state tax forms S. Nonresidents state tax forms trade or business by the following. Nonresidents state tax forms 72% for column (b). Nonresidents state tax forms 45% for column (c). Nonresidents state tax forms 30% for column (d). Nonresidents state tax forms However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Nonresidents state tax forms 4, 1. Nonresidents state tax forms 5, and 1, respectively. Nonresidents state tax forms On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Nonresidents state tax forms On lines 24 and 27, skip column (b). Nonresidents state tax forms On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Nonresidents state tax forms See Publication 519 for more information. Nonresidents state tax forms Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Nonresidents state tax forms You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Nonresidents state tax forms How To Pay Estimated Tax There are several ways to pay estimated tax. Nonresidents state tax forms Credit an overpayment on your 2013 return to your 2014 estimated tax. Nonresidents state tax forms Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Nonresidents state tax forms Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Nonresidents state tax forms Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Nonresidents state tax forms On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Nonresidents state tax forms Take the amount you have credited into account when figuring your estimated tax payments. Nonresidents state tax forms If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Nonresidents state tax forms If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Nonresidents state tax forms If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Nonresidents state tax forms You also cannot use that overpayment in any other way. Nonresidents state tax forms Example. Nonresidents state tax forms When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Nonresidents state tax forms Kathleen knew she would owe additional tax in 2014. Nonresidents state tax forms She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Nonresidents state tax forms In September, she amended her 2013 return by filing Form 1040X, Amended U. Nonresidents state tax forms S. Nonresidents state tax forms Individual Income Tax Return. Nonresidents state tax forms It turned out that she owed $250 more in tax than she had thought. Nonresidents state tax forms This reduced her 2013 overpayment from $750 to $500. Nonresidents state tax forms Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Nonresidents state tax forms Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Nonresidents state tax forms Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Nonresidents state tax forms You can make your estimated tax payments online when you e-file or at any time during the year. Nonresidents state tax forms You can pay using either of the following electronic payment methods. Nonresidents state tax forms Direct transfer from your bank account. Nonresidents state tax forms Credit or debit card. Nonresidents state tax forms To pay your taxes online or for more information, go to www. Nonresidents state tax forms irs. Nonresidents state tax forms gov/e-pay. Nonresidents state tax forms Pay by Phone Paying by phone is another safe and secure method of paying electronically. Nonresidents state tax forms Use one of the following methods. Nonresidents state tax forms Direct transfer from your bank account. Nonresidents state tax forms Credit or debit card. Nonresidents state tax forms To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Nonresidents state tax forms To pay using a credit or debit card, you can call one of the following service providers. Nonresidents state tax forms There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Nonresidents state tax forms WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Nonresidents state tax forms payUSAtax. Nonresidents state tax forms com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Nonresidents state tax forms officialpayments. Nonresidents state tax forms com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Nonresidents state tax forms PAY1040. Nonresidents state tax forms com For the latest details on how to pay by phone, go to www. Nonresidents state tax forms irs. Nonresidents state tax forms gov/e-pay. Nonresidents state tax forms Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Nonresidents state tax forms If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Nonresidents state tax forms Do not use the address shown in the Form 1040 or Form 1040A instructions. Nonresidents state tax forms If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Nonresidents state tax forms Follow the instructions to make sure you use the vouchers correctly. Nonresidents state tax forms Joint estimated tax payments. Nonresidents state tax forms    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Nonresidents state tax forms Change of address. Nonresidents state tax forms    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Nonresidents state tax forms Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Nonresidents state tax forms Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Nonresidents state tax forms IF you need. Nonresidents state tax forms . Nonresidents state tax forms . Nonresidents state tax forms THEN use. Nonresidents state tax forms . Nonresidents state tax forms . Nonresidents state tax forms 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Nonresidents state tax forms Use them only to figure your 2014 estimated taxes. Nonresidents state tax forms Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Nonresidents state tax forms 0%   $0 $0 $12,950     10. Nonresidents state tax forms 0%   $0 9,075 36,900 $907. Nonresidents state tax forms 50 + 15. Nonresidents state tax forms 0%   9,075 12,950 49,400 $1,295. Nonresidents state tax forms 00 + 15. Nonresidents state tax forms 0%   12,950 36,900 89,350 5,081. Nonresidents state tax forms 25 + 25. Nonresidents state tax forms 0%   36,900 49,400 127,550 6,762. Nonresidents state tax forms 50 + 25. Nonresidents state tax forms 0%   49,400 89,350 186,350 18,193. Nonresidents state tax forms 75 + 28. Nonresidents state tax forms 0%   89,350 127,550 206,600 26,300. Nonresidents state tax forms 00 + 28. Nonresidents state tax forms 0%   127,550 186,350 405,100 45,353. Nonresidents state tax forms 75 + 33. Nonresidents state tax forms 0%   186,350 206,600 405,100 48,434. Nonresidents state tax forms 00 + 33. Nonresidents state tax forms 0%   206,600 405,100 406,750 117,541. Nonresidents state tax forms 25 + 35. Nonresidents state tax forms 0%   405,100 405,100 432,200 113,939. Nonresidents state tax forms 00 + 35. Nonresidents state tax forms 0%   405,100 406,750 - - - - - - 118,118. Nonresidents state tax forms 75 + 39. Nonresidents state tax forms 6%   406,750 432,200 - - - - - - 123,424. Nonresidents state tax forms 00 + 39. Nonresidents state tax forms 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Nonresidents state tax forms 0%   $0 $0 $9,075     10. Nonresidents state tax forms 0%   $0 18,150 73,800 $1,815. Nonresidents state tax forms 00 + 15. Nonresidents state tax forms 0%   18,150 9,075 36,900 $907. Nonresidents state tax forms 50 + 15. Nonresidents state tax forms 0%   9,075 73,800 148,850 10,162. Nonresidents state tax forms 50 + 25. Nonresidents state tax forms 0%   73,800 36,900 74,425 5,081. Nonresidents state tax forms 25 + 25. Nonresidents state tax forms 0%   36,900 148,850 226,850 28,925. Nonresidents state tax forms 00 + 28. Nonresidents state tax forms 0%   148,850 74,425 113,425 14,462. Nonresidents state tax forms 50 + 28. Nonresidents state tax forms 0%   74,425 226,850 405,100 50,765. Nonresidents state tax forms 00 + 33. Nonresidents state tax forms 0%   226,850 113,425 202,550 25,382. Nonresidents state tax forms 50 + 33. Nonresidents state tax forms 0%   113,425 405,100 457,600 109,587. Nonresidents state tax forms 50 + 35. Nonresidents state tax forms 0%   405,100 202,550 228,800 54,793. Nonresidents state tax forms 75 + 35. Nonresidents state tax forms 0%   202,550 457,600 - - - - - - 127,962. Nonresidents state tax forms 50 + 39. Nonresidents state tax forms 6%   457,600 228,800 - - - - - - 63,981. Nonresidents state tax forms 25 + 39. Nonresidents state tax forms 6%   228,800                             Worksheet 2-1. Nonresidents state tax forms 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Nonresidents state tax forms 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Nonresidents state tax forms  Caution: If line 1 is over $152,525, your deduction may be reduced. Nonresidents state tax forms See Worksheet 2-5. Nonresidents state tax forms If you do not plan to itemize deductions, enter your standard deduction. Nonresidents state tax forms 2     3 Subtract line 2 from line 1 3     4 Exemptions. Nonresidents state tax forms Multiply $3,950 by the number of personal exemptions. Nonresidents state tax forms  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Nonresidents state tax forms See Worksheet 2-6. Nonresidents state tax forms 4     5 Subtract line 4 from line 3 5     6 Tax. Nonresidents state tax forms Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Nonresidents state tax forms Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Nonresidents state tax forms Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Nonresidents state tax forms If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Nonresidents state tax forms Subtract line 13b from line 13a. Nonresidents state tax forms If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Nonresidents state tax forms Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Nonresidents state tax forms To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Nonresidents state tax forms Even if you pay the required annual payment, you may still owe tax when you file your return. Nonresidents state tax forms If you prefer, you can pay the amount shown on line 13c. Nonresidents state tax forms                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Nonresidents state tax forms ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Nonresidents state tax forms Stop here. Nonresidents state tax forms You are not required to make estimated tax payments. Nonresidents state tax forms  □ No. Nonresidents state tax forms Go to line 16b. Nonresidents state tax forms             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Nonresidents state tax forms Stop here. Nonresidents state tax forms You are not required to make estimated tax payments. Nonresidents state tax forms  □ No. Nonresidents state tax forms Go to line 17 to figure your required payment. Nonresidents state tax forms                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Nonresidents state tax forms 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Nonresidents state tax forms If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Nonresidents state tax forms     1. Nonresidents state tax forms Enter your expected social security and railroad retirement benefits 1. Nonresidents state tax forms   2. Nonresidents state tax forms Enter one-half of line 1 2. Nonresidents state tax forms   3. Nonresidents state tax forms Enter your expected total income. Nonresidents state tax forms Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Nonresidents state tax forms   4. Nonresidents state tax forms Enter your expected nontaxable interest income 4. Nonresidents state tax forms   5. Nonresidents state tax forms Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Nonresidents state tax forms S. Nonresidents state tax forms savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Nonresidents state tax forms   6. Nonresidents state tax forms Add lines 2, 3, 4, and 5 6. Nonresidents state tax forms   7. Nonresidents state tax forms Enter your expected adjustments to income. Nonresidents state tax forms Do not include any student loan interest deduction 7. Nonresidents state tax forms   8. Nonresidents state tax forms Subtract line 7 from line 6. Nonresidents state tax forms If zero or less, stop here. Nonresidents state tax forms  Note. Nonresidents state tax forms Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Nonresidents state tax forms   9. Nonresidents state tax forms Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Nonresidents state tax forms   10. Nonresidents state tax forms Subtract line 9 from line 8. Nonresidents state tax forms If zero or less, stop here. Nonresidents state tax forms  Note. Nonresidents state tax forms Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Nonresidents state tax forms   11. Nonresidents state tax forms Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Nonresidents state tax forms   12. Nonresidents state tax forms Subtract line 11 from line 10. Nonresidents state tax forms If zero or less, enter -0- 12. Nonresidents state tax forms   13. Nonresidents state tax forms Enter the smaller of line 10 or line 11 13. Nonresidents state tax forms   14. Nonresidents state tax forms Enter one-half of line 13 14. Nonresidents state tax forms   15