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Tax Extension

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Tax Extension

Tax extension Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Tax extension Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Tax extension Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Tax extension Qualified joint interest, Qualified joint interest. Tax extension Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Tax extension Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Tax extension Nonresident alien, Nonresident alien beneficiary. Tax extension Reporting distributions, How and When To Report Successor, Successor beneficiary. Tax extension Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Tax extension Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Tax extension Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Tax extension Credit Child tax, Child tax credit. Tax extension Earned income, Earned income credit. Tax extension Elderly or disabled, Credit for the elderly or the disabled. Tax extension Final return for decedent, Credits General business, General business tax credit. Tax extension D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Tax extension Public safety officers, Death benefits. Tax extension Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Tax extension Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Tax extension Not treated as bequests, Distributions not treated as bequests. Tax extension Property, in kind, Property distributed in kind. Tax extension E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Tax extension Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Tax extension Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Tax extension , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Tax extension Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Tax extension Extension to file Form 1041, Extension of time to file. Tax extension F Fiduciary relationship, Notice of fiduciary relationship. Tax extension Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Tax extension 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Tax extension 4810, Form 4810. Tax extension 56, Notice of fiduciary relationship. Tax extension 6251, Form 6251. Tax extension 706, Estate and Gift Taxes SS–4, Identification number. Tax extension Free tax services, Free help with your tax return. Tax extension Funeral expenses, Funeral expenses. Tax extension G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Tax extension Income Community, Community Income Distributable net income, Distributable net income. Tax extension Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Tax extension Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Tax extension Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Tax extension , Installment obligations. Tax extension Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Tax extension Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Tax extension Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Tax extension P Partnership income, Partnership Income, Partnership income. Tax extension Penalty Information returns, Penalty. Tax extension Substantial valuation misstatement, Valuation misstatements. Tax extension Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Tax extension , Penalty. Tax extension Prompt assessment, request, Request for prompt assessment (charge) of tax. Tax extension Public safety officers, death benefits, Death benefits. Tax extension Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Tax extension Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Tax extension S Separate shares rule, Separate shares rule. Tax extension Suggestions, Comments and suggestions. Tax extension Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Tax extension Individuals, Alternative minimum tax (AMT). Tax extension Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Tax extension , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Tax extension Self-employment, Self-employment tax. Tax extension Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Tax extension Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Tax extension Prev  Up     Home   More Online Publications
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The Tax Extension

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