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Print 1040ez Federal Tax Form

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Print 1040ez Federal Tax Form

Print 1040ez federal tax form 5. Print 1040ez federal tax form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Print 1040ez federal tax form You may be able to reduce your federal income tax by claiming one or more of these credits. Print 1040ez federal tax form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Print 1040ez federal tax form For more information, see Publication 524, Credit for the Elderly or the Disabled. Print 1040ez federal tax form You can take the credit only if you file Form 1040 or Form 1040A. Print 1040ez federal tax form You cannot take the credit if you file Form 1040EZ or Form 1040NR. Print 1040ez federal tax form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Print 1040ez federal tax form You are a qualified individual. Print 1040ez federal tax form Your income is not more than certain limits. Print 1040ez federal tax form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Print 1040ez federal tax form   Qualified Individual You are a qualified individual for this credit if you are a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien, and either of the following applies. Print 1040ez federal tax form You were age 65 or older at the end of 2013. Print 1040ez federal tax form You were under age 65 at the end of 2013 and all three of the following statements are true. Print 1040ez federal tax form You retired on permanent and total disability (explained later). Print 1040ez federal tax form You received taxable disability income for 2013. Print 1040ez federal tax form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Print 1040ez federal tax form Age 65. Print 1040ez federal tax form You are considered to be age 65 on the day before your 65th birthday. Print 1040ez federal tax form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Print 1040ez federal tax form Figure 5-A. Print 1040ez federal tax form Are You a Qualified Individual? This image is too large to be displayed in the current screen. Print 1040ez federal tax form Please click the link to view the image. Print 1040ez federal tax form Figure 5-A, Are you a qualified individual? U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien. Print 1040ez federal tax form   You must be a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien (or be treated as a resident alien) to take the credit. Print 1040ez federal tax form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Print 1040ez federal tax form Exceptions. Print 1040ez federal tax form   You may be able to take the credit if you are a nonresident alien who is married to a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Print 1040ez federal tax form S. Print 1040ez federal tax form resident alien. Print 1040ez federal tax form If you make that choice, both you and your spouse are taxed on your worldwide income. Print 1040ez federal tax form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Print 1040ez federal tax form S. Print 1040ez federal tax form resident alien for the entire year. Print 1040ez federal tax form In that case, you may be allowed to take the credit. Print 1040ez federal tax form   For information on these choices, see chapter 1 of Publication 519, U. Print 1040ez federal tax form S. Print 1040ez federal tax form Tax Guide for Aliens. Print 1040ez federal tax form Married persons. Print 1040ez federal tax form   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Print 1040ez federal tax form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Print 1040ez federal tax form Head of household. Print 1040ez federal tax form   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Print 1040ez federal tax form See Publication 524 and Publication 501. Print 1040ez federal tax form Under age 65. Print 1040ez federal tax form   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Print 1040ez federal tax form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Print 1040ez federal tax form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Print 1040ez federal tax form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Print 1040ez federal tax form If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Print 1040ez federal tax form Permanent and total disability. Print 1040ez federal tax form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Print 1040ez federal tax form A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Print 1040ez federal tax form See Physician's statement , later. Print 1040ez federal tax form Substantial gainful activity. Print 1040ez federal tax form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Print 1040ez federal tax form   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Print 1040ez federal tax form   Substantial gainful activity is not work you do to take care of yourself or your home. Print 1040ez federal tax form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Print 1040ez federal tax form However, doing this kind of work may show that you are able to engage in substantial gainful activity. Print 1040ez federal tax form    Figure 5-B. Print 1040ez federal tax form Income Limits IF your filing status is. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Print 1040ez federal tax form Physician's statement. Print 1040ez federal tax form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Print 1040ez federal tax form   You do not have to file this statement with your tax return, but you must keep it for your records. Print 1040ez federal tax form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Print 1040ez federal tax form Veterans. Print 1040ez federal tax form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Print 1040ez federal tax form VA Form 21-0172 must be signed by a person authorized by the VA to do so. Print 1040ez federal tax form You can get this form from your local VA regional office. Print 1040ez federal tax form Physician's statement obtained in earlier year. Print 1040ez federal tax form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Print 1040ez federal tax form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Print 1040ez federal tax form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Print 1040ez federal tax form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Print 1040ez federal tax form Disability income. Print 1040ez federal tax form   If you are under age 65, you must also have taxable disability income to qualify for the credit. Print 1040ez federal tax form   Disability income must meet the following two requirements. Print 1040ez federal tax form It must be paid under your employer's accident or health plan or pension plan. Print 1040ez federal tax form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Print 1040ez federal tax form Payments that are not disability income. Print 1040ez federal tax form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Print 1040ez federal tax form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Print 1040ez federal tax form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Print 1040ez federal tax form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Print 1040ez federal tax form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Print 1040ez federal tax form Figuring the credit yourself. Print 1040ez federal tax form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Print 1040ez federal tax form Next, fill out Schedule R (Form 1040A or 1040), Part III. Print 1040ez federal tax form Credit figured for you. Print 1040ez federal tax form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Print 1040ez federal tax form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Print 1040ez federal tax form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Print 1040ez federal tax form The credit can be up to 35% of your expenses. Print 1040ez federal tax form To qualify, you must pay these expenses so you can work or look for work. Print 1040ez federal tax form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Print 1040ez federal tax form If the correct information is not shown, the credit may be reduced or disallowed. Print 1040ez federal tax form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Print 1040ez federal tax form For more information, see Publication 503, Child and Dependent Care Expenses. Print 1040ez federal tax form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Print 1040ez federal tax form The EIC is available to persons with or without a qualifying child. Print 1040ez federal tax form Credit has no effect on certain welfare benefits. Print 1040ez federal tax form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Print 1040ez federal tax form These programs include the following. Print 1040ez federal tax form Medicaid and supplemental security income (SSI). Print 1040ez federal tax form Supplemental Nutrition Assistance Program (food stamps). Print 1040ez federal tax form Low-income housing. Print 1040ez federal tax form Temporary Assistance for Needy Families (TANF). Print 1040ez federal tax form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Print 1040ez federal tax form Check with your local benefit coordinator to find out if your refund will affect your benefits. Print 1040ez federal tax form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Print 1040ez federal tax form The specific rules you must meet depend on whether you have a qualifying child. Print 1040ez federal tax form If you have a qualifying child, the rules in Parts A, B, and D apply to you. Print 1040ez federal tax form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Print 1040ez federal tax form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Print 1040ez federal tax form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Print 1040ez federal tax form The sections that follow provide additional information for some of the rules. Print 1040ez federal tax form Adjusted gross income (AGI). Print 1040ez federal tax form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Print 1040ez federal tax form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Print 1040ez federal tax form Table 5-1. Print 1040ez federal tax form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Print 1040ez federal tax form Second, you must meet all the rules in one of these columns, whichever applies. Print 1040ez federal tax form Third, you must meet the rule in this column. Print 1040ez federal tax form Part A. Print 1040ez federal tax form  Rules for Everyone Part B. Print 1040ez federal tax form  Rules If You Have a Qualifying Child Part C. Print 1040ez federal tax form  Rules If You Do Not Have a Qualifying Child Part D. Print 1040ez federal tax form  Figuring and Claiming the EIC 1. Print 1040ez federal tax form Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Print 1040ez federal tax form 2. Print 1040ez federal tax form You must have a valid social security number. Print 1040ez federal tax form  3. Print 1040ez federal tax form Your filing status cannot be “Married filing separately. Print 1040ez federal tax form ” 4. Print 1040ez federal tax form You must be a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien all year. Print 1040ez federal tax form  5. Print 1040ez federal tax form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Print 1040ez federal tax form  6. Print 1040ez federal tax form Your investment income must be $3,300 or less. Print 1040ez federal tax form  7. Print 1040ez federal tax form You must have earned income. Print 1040ez federal tax form 8. Print 1040ez federal tax form Your child must meet the relationship, age, residency, and joint return tests. Print 1040ez federal tax form  9. Print 1040ez federal tax form Your qualifying child cannot be used by more than one person to claim the EIC. Print 1040ez federal tax form  10. Print 1040ez federal tax form You generally cannot be a qualifying child of another person. Print 1040ez federal tax form 11. Print 1040ez federal tax form You must be at least age 25 but under age 65. Print 1040ez federal tax form  12. Print 1040ez federal tax form You cannot be the dependent of another person. Print 1040ez federal tax form  13. Print 1040ez federal tax form You generally cannot be a qualifying child of another person. Print 1040ez federal tax form  14. Print 1040ez federal tax form You must have lived in the United States more than half of the year. Print 1040ez federal tax form 15. Print 1040ez federal tax form Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Print 1040ez federal tax form Social security number. Print 1040ez federal tax form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Print 1040ez federal tax form Any qualifying child listed on Schedule EIC also must have a valid SSN. Print 1040ez federal tax form (See Qualifying child , later, if you have a qualifying child. Print 1040ez federal tax form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Print 1040ez federal tax form An example of a federally funded benefit is Medicaid. Print 1040ez federal tax form Investment income. Print 1040ez federal tax form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Print 1040ez federal tax form If your investment income is more than $3,300, you cannot claim the credit. Print 1040ez federal tax form For most people, investment income is the total of the following amounts. Print 1040ez federal tax form Taxable interest (line 8a of Form 1040 or 1040A). Print 1040ez federal tax form Tax-exempt interest (line 8b of Form 1040 or 1040A). Print 1040ez federal tax form Dividend income (line 9a of Form 1040 or 1040A). Print 1040ez federal tax form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Print 1040ez federal tax form  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Print 1040ez federal tax form   For more information about investment income, see Publication 596, Earned Income Credit. Print 1040ez federal tax form Earned income. Print 1040ez federal tax form   Under Rule 7, you must have earned income to claim the EIC. Print 1040ez federal tax form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Print 1040ez federal tax form Earned income includes all of the following types of income. Print 1040ez federal tax form Wages, salaries, tips, and other taxable employee pay. Print 1040ez federal tax form Employee pay is earned income only if it is taxable. Print 1040ez federal tax form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Print 1040ez federal tax form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Print 1040ez federal tax form Net earnings from self-employment. Print 1040ez federal tax form Gross income received as a statutory employee. Print 1040ez federal tax form Gross income defined. Print 1040ez federal tax form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Print 1040ez federal tax form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Print 1040ez federal tax form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Print 1040ez federal tax form Self-employed persons. Print 1040ez federal tax form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Print 1040ez federal tax form If you do not, you may not get all the credit to which you are entitled. Print 1040ez federal tax form Disability benefits. Print 1040ez federal tax form   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Print 1040ez federal tax form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Print 1040ez federal tax form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Print 1040ez federal tax form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Print 1040ez federal tax form It does not matter whether you have reached minimum retirement age. Print 1040ez federal tax form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Print 1040ez federal tax form Income that is not earned income. Print 1040ez federal tax form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Print 1040ez federal tax form Do not include any of these items in your earned income. Print 1040ez federal tax form Workfare payments. Print 1040ez federal tax form   Nontaxable workfare payments are not earned income for the EIC. Print 1040ez federal tax form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Print 1040ez federal tax form Qualifying child. Print 1040ez federal tax form   Under Rule 8, your child is a qualifying child if your child meets four tests. Print 1040ez federal tax form The four tests are: Relationship, Age, Residency, and Joint return. Print 1040ez federal tax form   The four tests are illustrated in Figure 5-C. Print 1040ez federal tax form See Publication 596 for more information about each test. Print 1040ez federal tax form Figure 5-C. Print 1040ez federal tax form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Print 1040ez federal tax form . Print 1040ez federal tax form . Print 1040ez federal tax form Lived with you in the United States for more than half of 2013. Print 1040ez federal tax form  If the child did not live with you for the required time, see Publication 596 for more information. Print 1040ez federal tax form Figuring the EIC To figure the amount of your credit, you have two choices. Print 1040ez federal tax form Have the IRS figure the EIC for you. Print 1040ez federal tax form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Print 1040ez federal tax form Figure the EIC yourself. Print 1040ez federal tax form If you want to do this, see How To Figure the EIC Yourself in Publication 596. Print 1040ez federal tax form Prev  Up  Next   Home   More Online Publications
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Abusive Return Preparer - Criminal Investigation (CI)

Overview - Abusive Return Preparer
Criminal Investigation Return Preparer Program (RPP) establishes procedures to foster compliance by identifying, investigating and prosecuting abusive return preparers

Definition - Abusive Return Preparer
A Return Preparer is defined as any person (including a partnership or corporation) who prepares for compensation all or a substantial portion of a tax return or claim for refund under the income tax provisions of the Internal Revenue Code

Return Preparation and Electronic Filing - Abusive Return Preparer
The advent of electronic filing of income tax returns by electronic return transmitters has provided a new mechanism for unscrupulous preparers to commit fraud

Tactics Used by Dishonest Abusive Return Preparers
Dishonest tax preparers use a variety of methods to formulate fraudulent and illegal deductions reducing taxable income

Helpful Hints when choosing a Return Preparer to ensure you don't hire an Abusive Return Preparer
When preparing your tax return remember ...

Statistical Data - Abusive Return Preparers
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentencings and months to serve in prison.

Examples of Abusive Return Preparer Investigations
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

Reporting Fraud and Abuse Within the IRS E-File Program
You should report fraudulent or abusive returns, including those with questionable Forms W2

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The Print 1040ez Federal Tax Form

Print 1040ez federal tax form 2. Print 1040ez federal tax form   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Print 1040ez federal tax form Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Print 1040ez federal tax form S. Print 1040ez federal tax form or foreign source income. Print 1040ez federal tax form This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Print 1040ez federal tax form S. Print 1040ez federal tax form Virgin Islands (USVI). Print 1040ez federal tax form Generally, the same rules that apply for determining U. Print 1040ez federal tax form S. Print 1040ez federal tax form source income also apply for determining possession source income. Print 1040ez federal tax form However, there are some important exceptions to these rules. Print 1040ez federal tax form Both the general rules and the exceptions are discussed in this chapter. Print 1040ez federal tax form U. Print 1040ez federal tax form S. Print 1040ez federal tax form income rule. Print 1040ez federal tax form   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Print 1040ez federal tax form Table 2-1 shows the general rules for determining whether income is from sources within the United States. Print 1040ez federal tax form Table 2-1. Print 1040ez federal tax form General Rules for Determining U. Print 1040ez federal tax form S. Print 1040ez federal tax form Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Print 1040ez federal tax form Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Print 1040ez federal tax form For more information, see Regulations section 1. Print 1040ez federal tax form 863-1(b). Print 1040ez federal tax form Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Print 1040ez federal tax form Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Print 1040ez federal tax form Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Print 1040ez federal tax form It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Print 1040ez federal tax form Services performed wholly within a relevant possession. Print 1040ez federal tax form   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Print 1040ez federal tax form However, there is an exception for income earned as a member of the U. Print 1040ez federal tax form S. Print 1040ez federal tax form Armed Forces or a civilian spouse. Print 1040ez federal tax form U. Print 1040ez federal tax form S. Print 1040ez federal tax form Armed Forces. Print 1040ez federal tax form   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Print 1040ez federal tax form However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Print 1040ez federal tax form Civilian spouse of active duty member of the U. Print 1040ez federal tax form S. Print 1040ez federal tax form Armed Forces. Print 1040ez federal tax form   If you are a bona fide resident of a U. Print 1040ez federal tax form S. Print 1040ez federal tax form possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Print 1040ez federal tax form Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Print 1040ez federal tax form S. Print 1040ez federal tax form possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Print 1040ez federal tax form Services performed partly inside and partly outside a relevant possession. Print 1040ez federal tax form   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Print 1040ez federal tax form Compensation (other than certain fringe benefits) is sourced on a time basis. Print 1040ez federal tax form Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Print 1040ez federal tax form   Or, you may be permitted to use an alternative basis to determine the source of compensation. Print 1040ez federal tax form See Alternative basis , later. Print 1040ez federal tax form   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Print 1040ez federal tax form In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Print 1040ez federal tax form Time basis. Print 1040ez federal tax form   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Print 1040ez federal tax form Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Print 1040ez federal tax form The time period for which the income is made does not have to be a year. Print 1040ez federal tax form Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Print 1040ez federal tax form Example. Print 1040ez federal tax form In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Print 1040ez federal tax form Your Puerto Rico source income is $60,000, figured as follows. Print 1040ez federal tax form       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Print 1040ez federal tax form   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Print 1040ez federal tax form Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Print 1040ez federal tax form You determine the period to which the income is attributable based on the facts and circumstances of your case. Print 1040ez federal tax form For more information on multi-year compensation, see Treasury Decision (T. Print 1040ez federal tax form D. Print 1040ez federal tax form ) 9212 and Regulations section 1. Print 1040ez federal tax form 861-4, 2005-35 I. Print 1040ez federal tax form R. Print 1040ez federal tax form B. Print 1040ez federal tax form 429, available at www. Print 1040ez federal tax form irs. Print 1040ez federal tax form gov/irb/2005-35_IRB/ar14. Print 1040ez federal tax form html. Print 1040ez federal tax form Certain fringe benefits sourced on a geographical basis. Print 1040ez federal tax form   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Print 1040ez federal tax form Housing. Print 1040ez federal tax form Education. Print 1040ez federal tax form Local transportation. Print 1040ez federal tax form Tax reimbursement. Print 1040ez federal tax form Hazardous or hardship duty pay. Print 1040ez federal tax form Moving expense reimbursement. Print 1040ez federal tax form For information on determining the source of the fringe benefits listed above, see Regulations section 1. Print 1040ez federal tax form 861-4. Print 1040ez federal tax form Alternative basis. Print 1040ez federal tax form   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Print 1040ez federal tax form If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Print 1040ez federal tax form De minimis exception. Print 1040ez federal tax form   There is an exception to the rule for determining the source of income earned in a possession. Print 1040ez federal tax form Generally, you will not have income from a possession if during a tax year you: Are a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Print 1040ez federal tax form This exception began with income earned during your 2008 tax year. Print 1040ez federal tax form Pensions. Print 1040ez federal tax form   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Print 1040ez federal tax form The contribution portion is sourced according to where services were performed that earned the pension. Print 1040ez federal tax form The investment earnings portion is sourced according to the location of the pension trust. Print 1040ez federal tax form Example. Print 1040ez federal tax form You are a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen who worked in Puerto Rico for a U. Print 1040ez federal tax form S. Print 1040ez federal tax form company. Print 1040ez federal tax form All services were performed in Puerto Rico. Print 1040ez federal tax form Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Print 1040ez federal tax form S. Print 1040ez federal tax form pension trust of your employer. Print 1040ez federal tax form Distributions from the U. Print 1040ez federal tax form S. Print 1040ez federal tax form pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Print 1040ez federal tax form S. Print 1040ez federal tax form source income. Print 1040ez federal tax form Investment Income This category includes such income as interest, dividends, rents, and royalties. Print 1040ez federal tax form Interest income. Print 1040ez federal tax form   The source of interest income is generally determined by the residence of the payer. Print 1040ez federal tax form Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Print 1040ez federal tax form   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Print 1040ez federal tax form See Regulations section 1. Print 1040ez federal tax form 937-2(i) for more information. Print 1040ez federal tax form Dividends. Print 1040ez federal tax form   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Print 1040ez federal tax form There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Print 1040ez federal tax form For more information, see Regulations section 1. Print 1040ez federal tax form 937-2(g). Print 1040ez federal tax form Rental income. Print 1040ez federal tax form   Rents from property located in a relevant possession are treated as income from sources within that possession. Print 1040ez federal tax form Royalties. Print 1040ez federal tax form   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Print 1040ez federal tax form   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Print 1040ez federal tax form Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Print 1040ez federal tax form The most common situations are discussed below. Print 1040ez federal tax form Real property. Print 1040ez federal tax form   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Print 1040ez federal tax form The location of the property generally determines the source of income from the sale. Print 1040ez federal tax form For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Print 1040ez federal tax form If, however, the home you sold was located in the United States, the gain is U. Print 1040ez federal tax form S. Print 1040ez federal tax form source income. Print 1040ez federal tax form Personal property. Print 1040ez federal tax form   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Print 1040ez federal tax form Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Print 1040ez federal tax form If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Print 1040ez federal tax form   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Print 1040ez federal tax form The rules applying to sales of inventory are discussed below. Print 1040ez federal tax form For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Print 1040ez federal tax form Inventory. Print 1040ez federal tax form   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Print 1040ez federal tax form The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Print 1040ez federal tax form Purchased. Print 1040ez federal tax form   Income from the sale of inventory that you purchased is sourced where you sell the property. Print 1040ez federal tax form Generally, this is where title to the property passes to the buyer. Print 1040ez federal tax form Produced. Print 1040ez federal tax form   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Print 1040ez federal tax form For information on making the allocation, see Regulations section 1. Print 1040ez federal tax form 863-3(f). Print 1040ez federal tax form Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien prior to becoming a bona fide resident of a possession. Print 1040ez federal tax form You are subject to these special rules if you meet both of the following conditions. Print 1040ez federal tax form For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Print 1040ez federal tax form For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Print 1040ez federal tax form If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Print 1040ez federal tax form Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Print 1040ez federal tax form S. Print 1040ez federal tax form tax return. Print 1040ez federal tax form (See chapter 3 for additional filing information. Print 1040ez federal tax form ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Print 1040ez federal tax form These rules apply to dispositions after April 11, 2005. Print 1040ez federal tax form For details, see Regulations section 1. Print 1040ez federal tax form 937-2(f)(1) and Examples 1 and 2 of section 1. Print 1040ez federal tax form 937-2(k). Print 1040ez federal tax form Example 1. Print 1040ez federal tax form In 2007, Cheryl Jones, a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Print 1040ez federal tax form S. Print 1040ez federal tax form corporation listed on the New York Stock Exchange. Print 1040ez federal tax form On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Print 1040ez federal tax form Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Print 1040ez federal tax form On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Print 1040ez federal tax form On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Print 1040ez federal tax form Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Print 1040ez federal tax form The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Print 1040ez federal tax form This existing special rule applies if you are a U. Print 1040ez federal tax form S. Print 1040ez federal tax form citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Print 1040ez federal tax form S. Print 1040ez federal tax form assets during the 10-year period beginning when you became a bona fide resident. Print 1040ez federal tax form The gain is U. Print 1040ez federal tax form S. Print 1040ez federal tax form source income that generally is subject to U. Print 1040ez federal tax form S. Print 1040ez federal tax form tax if the property is either (1) located in the United States; (2) stock issued by a U. Print 1040ez federal tax form S. Print 1040ez federal tax form corporation or a debt obligation of a U. Print 1040ez federal tax form S. Print 1040ez federal tax form person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Print 1040ez federal tax form See chapter 3 for filing information. Print 1040ez federal tax form Special election. Print 1040ez federal tax form   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Print 1040ez federal tax form Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Print 1040ez federal tax form This election overrides both of the special rules discussed earlier. Print 1040ez federal tax form   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Print 1040ez federal tax form Marketable securities. Print 1040ez federal tax form   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Print 1040ez federal tax form Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Print 1040ez federal tax form S. Print 1040ez federal tax form holding periods. Print 1040ez federal tax form   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Print 1040ez federal tax form The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Print 1040ez federal tax form This is your gain (or loss) that is treated as being from sources within the relevant possession. Print 1040ez federal tax form If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Print 1040ez federal tax form Example 2. Print 1040ez federal tax form Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Print 1040ez federal tax form S. Print 1040ez federal tax form and possession holding periods. Print 1040ez federal tax form Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Print 1040ez federal tax form Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Print 1040ez federal tax form By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Print 1040ez federal tax form Other personal property. Print 1040ez federal tax form   For personal property other than marketable securities, use a time-based allocation. Print 1040ez federal tax form Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Print 1040ez federal tax form      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Print 1040ez federal tax form Example 3. Print 1040ez federal tax form In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Print 1040ez federal tax form On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Print 1040ez federal tax form On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Print 1040ez federal tax form She had owned the interest for a total of 1,720 days. Print 1040ez federal tax form Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Print 1040ez federal tax form The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Print 1040ez federal tax form By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Print 1040ez federal tax form Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Print 1040ez federal tax form Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Print 1040ez federal tax form These rules do not apply to amounts paid as salary or other compensation for services. Print 1040ez federal tax form See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Print 1040ez federal tax form Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Print 1040ez federal tax form These circumstances are listed below. Print 1040ez federal tax form You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Print 1040ez federal tax form That office or place of business is a material factor in producing the income. Print 1040ez federal tax form The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Print 1040ez federal tax form An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Print 1040ez federal tax form The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Print 1040ez federal tax form Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Print 1040ez federal tax form Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Print 1040ez federal tax form Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Print 1040ez federal tax form Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Print 1040ez federal tax form Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Print 1040ez federal tax form Example. Print 1040ez federal tax form Marcy Jackson is a bona fide resident of American Samoa. Print 1040ez federal tax form Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Print 1040ez federal tax form A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Print 1040ez federal tax form Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Print 1040ez federal tax form The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Print 1040ez federal tax form However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Print 1040ez federal tax form Prev  Up  Next   Home   More Online Publications