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Tax Cut Free File

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Tax Cut Free File

Tax cut free file Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax cut free file Tax questions. Tax cut free file Background Information for Using the Tax CalendarsElectronic deposit requirement. Tax cut free file Legal holidays. Tax cut free file Statewide legal holidays. Tax cut free file Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Tax cut free file irs. Tax cut free file gov/pub509. Tax cut free file What's New Publication 1518 discontinued after 2013. Tax cut free file  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Tax cut free file An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Tax cut free file irs. Tax cut free file gov/taxcalendar. Tax cut free file Reminders Photographs of missing children. Tax cut free file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax cut free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax cut free file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax cut free file Introduction A tax calendar is a 12-month calendar divided into quarters. Tax cut free file The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Tax cut free file What does this publication contain?   This publication contains the following. Tax cut free file A section on how to use the tax calendars. Tax cut free file Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Tax cut free file A table showing the semiweekly deposit due dates for payroll taxes for 2014. Tax cut free file   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Tax cut free file irs. Tax cut free file gov/taxcalendar. Tax cut free file Who should use this publication?   Primarily, employers need to use this publication. Tax cut free file However, the General Tax Calendar has important due dates for all businesses and individuals. Tax cut free file Anyone who must pay excise taxes may need the Excise Tax Calendar . Tax cut free file What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Tax cut free file You do not have to figure the due dates yourself. Tax cut free file You can file or pay timely and avoid penalties. Tax cut free file You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Tax cut free file You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Tax cut free file Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Tax cut free file If you are an employer, also use the Employer's Tax Calendar . Tax cut free file If you must pay excise taxes, use the Excise Tax Calendar . Tax cut free file Depending on your situation, you may need to use more than one calendar. Tax cut free file Table 1. Tax cut free file Useful Publications IF you are. Tax cut free file . Tax cut free file . Tax cut free file THEN you may need. Tax cut free file . Tax cut free file . Tax cut free file An employer • Publication 15 (Circular E), Employer's Tax Guide. Tax cut free file  • Publication 15-A, Employer's Supplemental Tax Guide. Tax cut free file  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Tax cut free file  • Publication 926, Household Employer's Tax Guide. Tax cut free file A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Tax cut free file  • Publication 225, Farmer's Tax Guide. Tax cut free file An individual • Publication 505, Tax Withholding and Estimated Tax. Tax cut free file Required to pay excise taxes • Publication 510, Excise Taxes. Tax cut free file What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Tax cut free file You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Tax cut free file The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Tax cut free file In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Tax cut free file What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Tax cut free file Each calendar lists the forms you may need. Tax cut free file   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax cut free file Comments and suggestions. Tax cut free file   We welcome your comments about this publication and your suggestions for future editions. Tax cut free file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax cut free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax cut free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax cut free file   You can send us comments from www. Tax cut free file irs. Tax cut free file gov/formspubs. Tax cut free file Click on More Information and then click on Comment on Tax Forms and Publications. Tax cut free file   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Tax cut free file Ordering forms and publications. Tax cut free file   Visit www. Tax cut free file irs. Tax cut free file gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax cut free file Internal Revenue Service 1201 N. Tax cut free file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax cut free file   If you have a tax question, check the information available on IRS. Tax cut free file gov or call 1-800-829-1040. Tax cut free file We cannot answer tax questions sent to either of the above addresses. Tax cut free file Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Tax cut free file IRS e-services make taxes easier. Tax cut free file   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Tax cut free file Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Tax cut free file    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Tax cut free file Visit www. Tax cut free file irs. Tax cut free file gov/efile for more information. Tax cut free file You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Tax cut free file For detailed information about using this free service, see Electronic deposit requirement below. Tax cut free file   Use these electronic options to make filing and paying taxes easier. Tax cut free file For more information on electronic payments, visit the IRS website at www. Tax cut free file irs. Tax cut free file gov/e-pay. Tax cut free file Tax deposits. Tax cut free file   Some taxes can be paid with the return on which they are reported. Tax cut free file However, in many cases, you have to deposit the tax before the due date for filing the return. Tax cut free file Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Tax cut free file See Publication 15 (Circular E) for the employment tax deposit rules. Tax cut free file For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Tax cut free file    Electronic deposit requirement. Tax cut free file   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Tax cut free file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax cut free file EFTPS is a free service provided by the Department of Treasury. Tax cut free file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Tax cut free file   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Tax cut free file You can also visit the EFTPS website at www. Tax cut free file eftps. Tax cut free file gov. Tax cut free file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Tax cut free file    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Tax cut free file For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Tax cut free file m. Tax cut free file Eastern time the day before the date the deposit is due. Tax cut free file Saturday, Sunday, or legal holiday. Tax cut free file   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Tax cut free file The term legal holiday means any legal holiday in the District of Columbia. Tax cut free file The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Tax cut free file But you must make any adjustments for statewide legal holidays, as discussed next. Tax cut free file An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Tax cut free file Legal holidays. Tax cut free file   Legal holidays for 2014 are listed below. Tax cut free file January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Tax cut free file / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Tax cut free file   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Tax cut free file A statewide legal holiday does not delay a due date for making a federal tax deposit. Tax cut free file Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Tax cut free file   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Tax cut free file   For 2014, the due date for giving the recipient these forms is January 31. Tax cut free file   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Tax cut free file For information about filing Form W-2 electronically with the SSA, visit www. Tax cut free file ssa. Tax cut free file gov/employer or call 1-800-772-6270. Tax cut free file Penalties. Tax cut free file   Whenever possible, you should take action before the listed due date. Tax cut free file If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Tax cut free file   Be sure to follow all the tax laws that apply to you. Tax cut free file In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Tax cut free file Use of private delivery services. Tax cut free file   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Tax cut free file These private delivery services include only the following. Tax cut free file DHL Express (DHL): DHL Same Day Service. Tax cut free file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Tax cut free file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax cut free file M. Tax cut free file , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax cut free file   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax cut free file gov and enter “private delivery service” in the search box. Tax cut free file   The private delivery service can tell you how to get written proof of the mailing date. Tax cut free file    The U. Tax cut free file S. Tax cut free file Postal Service advises that private delivery services cannot deliver items to P. Tax cut free file O. Tax cut free file boxes. Tax cut free file You must use the U. Tax cut free file S. Tax cut free file Postal Service to mail any item to an IRS P. Tax cut free file O. Tax cut free file box address. Tax cut free file Prev  Up  Next   Home   More Online Publications
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Resources for People with Disabilities

Read below to locate information and resources for disabled consumers. You can also visit Disability.gov to find resources in your community.


Organizations that Provide Services to Consumers with Disabilities

The National Council on Disability (NCD) is an independent federal agency that makes recommendations to the President and Congress to improve the quality of life for Americans with disabilities and their families. The NCD works to empower individuals with disabilities and to promote equal opportunity

The National Disability Rights Network (NDRN) provides legally based advocacy services for people with disabilities in the U.S.

The U.S. Department of Education's Office of Special Education and Rehabilitative Services (OSERS) provides training and information to parents of disabled children and to people who work with them.

The U.S. Department of Housing and Urban Development's (HUD) Office of Fair Housing and Equal Opportunity offers resources and answers questions about the housing rights of people with disabilities, and the responsibilities of housing providers and building and design professionals according to the federal law.

National Library Service for the Blind and Physically Handicapped (NLS) administers a free loan service of recorded and Braille books and magazines, music scores in Braille and large print, plus specially designed playback equipment. Service is also extended to eligible American citizens residing abroad. While NLS administers the program, direct service is provided through a national network of cooperating libraries.

Services and Resources for Consumers with Disabilities

Relay Services. Telecommunications relay services link telephone conversations between individuals who use standard voice telephones and those who use text telephones (TTYs). Calls can be made from either type of telephone to the other type through the relay service.

Local Relay Services. States provide relay services for local and long distance calls. Please consult your local telephone directory for information on the use, fees (if any), services, and dialing instructions for that area.

Federal Relay Service. The FRS, a program of the U.S. General Services Administration (GSA), provides access to TTY users who wish to conduct official business nationwide with and within the federal government. The toll-free number is 1-800-377-8642. For more information on relay communications or to obtain a brochure on using the FRS, please call toll-free 1-800-877-0996.

Other Services. Consumers who are deaf or hard of hearing, or who have a speech impairment, and use a TTY may receive operator and directory assistance for calls by calling toll-free 1-800-855-1155. Check the introductory pages of your local telephone directory for additional TTY services.

The Tax Cut Free File

Tax cut free file 6. Tax cut free file   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Tax cut free file Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Tax cut free file In determining your U. Tax cut free file S. Tax cut free file income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Tax cut free file The most common dual-status tax years are the years of arrival and departure. Tax cut free file See Dual-Status Aliens in chapter 1. Tax cut free file If you are married and choose to be treated as a U. Tax cut free file S. Tax cut free file resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Tax cut free file Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Tax cut free file Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Tax cut free file S. Tax cut free file Individual Income Tax Return 1040-C U. Tax cut free file S. Tax cut free file Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Tax cut free file S. Tax cut free file Estimated Tax for Nonresident Alien Individuals 1040NR U. Tax cut free file S. Tax cut free file Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Tax cut free file Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Tax cut free file If you have not previously established a fiscal tax year, your tax year is the calendar year. Tax cut free file A calendar year is 12 consecutive months ending on December 31. Tax cut free file If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Tax cut free file S. Tax cut free file resident for any calendar year, you will be treated as a U. Tax cut free file S. Tax cut free file resident for any part of your fiscal year that falls within that calendar year. Tax cut free file Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Tax cut free file Income from sources outside the United States is taxable if you receive it while you are a resident alien. Tax cut free file The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Tax cut free file For the part of the year you are a nonresident alien, you are taxed on income from U. Tax cut free file S. Tax cut free file sources and on certain foreign source income treated as effectively connected with a U. Tax cut free file S. Tax cut free file trade or business. Tax cut free file (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Tax cut free file ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Tax cut free file The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Tax cut free file S. Tax cut free file citizen after receiving it and before the end of the year. Tax cut free file Income from U. Tax cut free file S. Tax cut free file sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Tax cut free file Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Tax cut free file In certain cases, however, treaty provisions may apply while you were a resident alien. Tax cut free file See chapter 9 for more information. Tax cut free file When determining what income is taxed in the United States, you must consider exemptions under U. Tax cut free file S. Tax cut free file tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Tax cut free file For a further discussion of tax treaties, see chapter 9. Tax cut free file Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Tax cut free file 1) Standard deduction. Tax cut free file   You cannot use the standard deduction allowed on Form 1040. Tax cut free file However, you can itemize any allowable deductions. Tax cut free file 2) Exemptions. Tax cut free file   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Tax cut free file 3) Head of household. Tax cut free file   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Tax cut free file 4) Joint return. Tax cut free file   You cannot file a joint return. Tax cut free file However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Tax cut free file 5) Tax rates. Tax cut free file   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Tax cut free file S. Tax cut free file trade or business. Tax cut free file You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Tax cut free file However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Tax cut free file S. Tax cut free file national. Tax cut free file  See the instructions for Form 1040NR to see if you qualify. Tax cut free file    A U. Tax cut free file S. Tax cut free file national is an individual who, although not a U. Tax cut free file S. Tax cut free file citizen, owes his or her allegiance to the United States. Tax cut free file U. Tax cut free file S. Tax cut free file nationals include American Samoans and Northern Mariana Islanders who chose to become U. Tax cut free file S. Tax cut free file nationals instead of U. Tax cut free file S. Tax cut free file citizens. Tax cut free file 6) Tax credits. Tax cut free file   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Tax cut free file S. Tax cut free file citizen or resident, as discussed in chapter 1. Tax cut free file Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax cut free file Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Tax cut free file The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Tax cut free file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax cut free file Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Tax cut free file S. Tax cut free file national, or Student or business apprentice from India. Tax cut free file For more information, see Exemptions in chapter 5. Tax cut free file How To Figure Tax When you figure your U. Tax cut free file S. Tax cut free file tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Tax cut free file Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Tax cut free file S. Tax cut free file citizens and residents. Tax cut free file Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Tax cut free file You cannot take any deductions against this income. Tax cut free file Social security and railroad retirement benefits. Tax cut free file   During the part of the year you are a nonresident alien, 85% of any U. Tax cut free file S. Tax cut free file social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Tax cut free file (See The 30% Tax in chapter 4. Tax cut free file )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Tax cut free file Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Tax cut free file If you received U. Tax cut free file S. Tax cut free file social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Tax cut free file You will not receive separate statements for the benefits received during your periods of U. Tax cut free file S. Tax cut free file residence and nonresidence. Tax cut free file Therefore, it is important for you to keep careful records of these amounts. Tax cut free file You will need this information to properly complete your return and determine your tax liability. Tax cut free file If you received railroad retirement benefits while you were a nonresident alien, the U. Tax cut free file S. Tax cut free file Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Tax cut free file If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Tax cut free file Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Tax cut free file Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Tax cut free file There are certain restrictions that may apply. Tax cut free file These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Tax cut free file Foreign tax credit. Tax cut free file   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Tax cut free file   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Tax cut free file For more information, see the Instructions for Form 1116 and Publication 514. Tax cut free file Child and dependent care credit. Tax cut free file   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Tax cut free file Generally, you must be able to claim an exemption for your dependent. Tax cut free file   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Tax cut free file   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Tax cut free file   For more information, get Publication 503 and Form 2441. Tax cut free file Retirement savings contributions credit. Tax cut free file   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Tax cut free file You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Tax cut free file Use Form 8880 to figure the credit. Tax cut free file For more information, see Publication 590. Tax cut free file Child tax credit. Tax cut free file   You may be able to take this credit if you have a qualifying child. Tax cut free file   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Tax cut free file Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Tax cut free file Is a U. Tax cut free file S. Tax cut free file citizen, a U. Tax cut free file S. Tax cut free file national, or a resident alien. Tax cut free file Did not provide over half of his or her own support for 2013. Tax cut free file Lived with you more than half of 2013. Tax cut free file Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Tax cut free file Is claimed as a dependent on your return. Tax cut free file An adopted child is always treated as your own child. Tax cut free file An adopted child includes a child lawfully placed with you for legal adoption. Tax cut free file   See your form instructions for additional details. Tax cut free file Adoption credit. Tax cut free file   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Tax cut free file This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Tax cut free file To claim the adoption credit, file Form 8839 with the U. Tax cut free file S. Tax cut free file income tax return that you file. Tax cut free file   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Tax cut free file S. Tax cut free file citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Tax cut free file Payments You can report as payments against your U. Tax cut free file S. Tax cut free file income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Tax cut free file These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Tax cut free file S. Tax cut free file sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Tax cut free file Forms To File The U. Tax cut free file S. Tax cut free file income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Tax cut free file Resident at end of year. Tax cut free file   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Tax cut free file S. Tax cut free file resident on the last day of the tax year. Tax cut free file Write “Dual-Status Return” across the top of the return. Tax cut free file Attach a statement to your return to show the income for the part of the year you are a nonresident. Tax cut free file You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Tax cut free file Nonresident at end of year. Tax cut free file   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Tax cut free file S. Tax cut free file resident on the last day of the tax year. Tax cut free file Write “Dual-Status Return” across the top of the return. Tax cut free file Attach a statement to your return to show the income for the part of the year you are a resident. Tax cut free file You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Tax cut free file   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Tax cut free file For more information, see Expatriation Tax in chapter 4. Tax cut free file Statement. Tax cut free file   Any statement must have your name, address, and taxpayer identification number on it. Tax cut free file You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Tax cut free file When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Tax cut free file If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Tax cut free file In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Tax cut free file If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Tax cut free file If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Tax cut free file If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Tax cut free file If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Tax cut free file In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Tax cut free file O. Tax cut free file Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Tax cut free file Prev  Up  Next   Home   More Online Publications